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NEW QUESTION: 1
공급 업체는 배럴당 미화 200 달러의 가격으로 색종이에 특수 잉크를 위탁 판매합니다. 제조업체가 생산에 배럴을 사용하는 달에 공급 업체에 지불합니다. 공급 업체는 배럴이 선적 될 때 매출을 기록하고 12 월 31 일 장부가 마감 될 때까지 수익을 기록하도록 조정 항목을 작성하지 않습니다. 7 월 말에 제조업체는 위탁품에 40 배럴의 잉크를 사용했습니다.
8 월에 공급 업체는 50 배럴을 위탁하고 30 배럴을 지불했습니다. 다른 5 개의 배럴은 제조업체가 신용을 위해 공급 업체에 반환했습니다. 8 월 말에 제조업체에서 받을 수있는 공급 업체 계정에 포함 된 미 수입 금액은 얼마입니까?
A. US $ 3,000
B. US $ 4,000
C. US $ 12,000
D. US $ 11,000
Answer: D
Explanation:
Under a consignment arrangement the consignor ships merchandise to the consignee who acts as agent for the consignor in selling the goods. The goods are in the physical possession of the consignee but remain the property of the consignor and are included in the consignor's inventory. Revenue and the related cost of goods sold from these consigned goods should only be recognized by the consignor when the merchandise is sold and delivered to the final customer. Accordingly, recognition occurs when notification is received that the consignee has sold the goods. Only then are the recognition criteria for a sale of goods satisfied: The enterprise has transferred the significant risks and rewards of ownership, the enterprise has neither continuing managerial involvement to an extent associated with ownership nor effective control over the goods, the amount can be reliably measured, it is probable that the economic benefits will flow to the enterprise, and transactional costs can be reliably measured. In this consignment arrangement. 30 barrels have been paid for, so the revenue is recognized for these barrels. The five barrels returned are not included in unearned revenue because they constitute a return of consigned goods. Accordingly, the amount of inappropriately recognized revenue is US $11,000 [(40 consigned + 50 consigned - 30 paid for- 5 returns) x $200].
NEW QUESTION: 2
You have a Microsoft Exchange Online subscription that uses a namespace of litwareinc.com.
You create a connector in Exchange Online that is configured as shown in the following exhibit.
Use the drop-down menus to select the answer choice that completes each statement based on the information presented in the graphic.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
NEW QUESTION: 3
Given:
Your design requires that:
* fuelLevel of Engine must be greater than zero when the start() method is invoked.
* The code must terminate if fuelLevel of Engine is less than or equal to zero.
Which code fragment should be added at line n1 to express this invariant condition?
A. assert fuelLevel > 0: "Impossible fuel" ;
B. assert (fuelLevel) : "Terminating...";
C. assert (fuelLevel > 0) : System.out.println ("Impossible fuel");
D. assert fuelLevel < 0: System.exit(0);
Answer: D
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