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NEW QUESTION: 1
1 년 12 월 31 일에 기업은 다음과 같은 지분 계정을 가지고 있었습니다.
40,000 주 보통주는 각각 미화 26 달러의 가격으로 발행되었습니다. 2 년 1 월 2 일, 주당 30 달러에 2,000 주가 인수되었습니다. 이러한 자기 주식의 회계 처리에는 원가법이 사용됩니다. 다음 중 자기 주식 취득의 효과를 올바르게 설명하는 것은 무엇입니까?
A. 보통주가 US $ 20,000 감소합니다.
B. 이익 잉여금 잔고가 미화 8,000 달러 감소합니다.
C. 총 자본금이 US $ 60,000 감소합니다.
D. 보통주 발행으로 인한 주식 보험료는 미화 32,000 달러 감소합니다.
Answer: C
Explanation:
Using the cost method, the journal entry to record the acquisition of the treasury shares includes a debit to treasury shares for US $60,000. The balance of the treasury shares account is classified as a contra equity item. Thus, the acquisition of the treasury shares reduces total equity by US $600002.000 shares x $30).
NEW QUESTION: 2
You have a Microsoft Azure Activity Directory (Azure AD) tenant contains the users shown in the following table.
Group3 is a member of Group1.
Your company uses Windows Defender Advanced Threat Protection (ATP). Windows Defender ATP contains the roles shown in the following table.
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation
References:
https://docs.microsoft.com/en-us/windows/security/threat-protection/windows-defender-atp/user-roles-windows-
NEW QUESTION: 3
An 85-year-old client is eligible for Medicarereimbursable home care services. Referral is contingent on meeting which of the following criteria?
A. immediate previous hospitalization for acute care
B. homebound status, requiring skilled therapy care
C. requirement of nursing and social work support
D. age
Answer: B
Explanation:
The requirements for Medicare-reimbursable home care services include the client being homebound and requiring a skilled service, such as PT/OT/ST/nursing/social work.
Coordinated Care
NEW QUESTION: 4
A. View
B. Transform
C. Data
D. Analyze
Answer: C
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