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Vendor: SAP

Exam Code: C_BCSPM_2502 Dumps

Questions and Answers: 104

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NEW QUESTION: 1
다음 중 중간 기간 동안의 운영 결과 결정과 관련된 고유한 보고 문제는 무엇입니까?
A. 한 중간 기간에 지출 된 광고 및 이와 유사한 비용은 동일한 연간 기간에 다른 중간 기간에 혜택을 줄 수 있습니다.
B. 2 분기에 발생한 특별한 손실은 해당 연도의 마지막 세 기간 동안 비례 배분되어야 합니다.
C. 중간 기간의 감가 상각은 추정치를 나타냅니다.
D. 중간 기간 동안 판매 된 제품 비용은 해당 기간 동안 인식 된 판매 수익에 적용 가능한 제품 비용 만 반영합니다.
Answer: A
Explanation:
Costs and expenses other than product costs should be either charged to income in interim periods as incurred or allocated among interim periods based upon the benefits received. Accordingly costs such as advertising should be deferred in an interim period if the benefits extend beyond that period; otherwise, they should expensed as incurred. But such a determination is difficult, and deferral raises the additional issue of how the deferred costs should be allocated among quarters. Thus, many entities expense the costs as incurred even though they may benefit other interim periods in the same annual period.

NEW QUESTION: 2
A solution developer needs to retrieve a governed XML document from a WebSphere Service Registry and Repository (WSRR) Server. Where is the retrieved XML document stored?
A. LocalEnvironment.ServiceRegistry
B. Root.XML
C. In a user specified location.
D. Environment.ServiceRegistry
Answer: A

NEW QUESTION: 3

A. Option B
B. Option A
C. Option C
D. Option D
E. Option E
Answer: E


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