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NEW QUESTION: 1
감사를 수행 할 때 연말에 기록 된 조정 수입 분개에는 임대료 차변 및 지연된 임대 수입 차액이 포함됩니다. 이 분개의 목적은 기록입니까?
A. 책임
B. 만료되지 않은 비용
C. 만료 된 비용
D. 누적 수익
Answer: A
Explanation:
A deferred revenue is a revenue item that has been received but has not met the recognition criteria, The journal entry described in the question is an adjusting entry to transfer an amount from the revenue account to a liability deferred revenue) account. The initial collection of cash in advance from the tenant was apparently recorded by a credit to revenue. An adjusting entry is for required at year-end to transfer any remaining amount that does not qualify for revenue recognition.
NEW QUESTION: 2
In addition to installing Crystal Reports 2010, which permission must be granted to create a user-defined report template?
A. read-only access to the reporting database
B. CCS Administrator role
C. Report Administrator role
D. read-write access to the reporting database
Answer: A
NEW QUESTION: 3
프로젝트 관리자는 이해 관계자에게 프로젝트 범위와 내구성을 제시합니다. 프로젝트 관리자는 무엇을 해야 합니까?
A. 이해 관계자와 브레인 스토밍하여 요구 사항을 명확히 합니다.
B. 두 이해 관계자의 전략적 조정을 위해 프로젝트 대화를 만듭니다.
C. 고위 이해 관계자의 사전 설정된 범위 요구 사항을 수용합니다.
D. 이해 관계자 참여 계획을 업데이트하여 우려 사항을 문서화 하십시오.
Answer: A
NEW QUESTION: 4
네트워크 보안 검토 중에 시스템 로그에 비정상적으로 많은 수의 로그인 시도가 실패했음을 나타냅니다. 다음 조사 기술 중 추가 조사를 위해 사용자 ID 샘플을 선택하는데 가장 적합한 방법은 무엇입니까?
A. 속성
B. 층화
C. 화폐 단위
D. 변수
Answer: A
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