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NEW QUESTION: 1
When regional integration results in the replacement of higher-cost domestic production by lower-cost imports from other members, ______ occurs.
A. trade diversion.
B. trade liberalization.
C. trade creation.
Answer: C
Explanation:
Consumers will buy more due to the price drop.
NEW QUESTION: 2
What are two considerations when activating and assigning Themes and Branding? Choose 2 answers
A. Each profile can be applied a different Theme.
B. Up to 300 custom Themes can be created per org.
C. Themes apply to both Lightning Experience and mobile.
D. Only one Theme can be applied in an org at a time.
Answer: B,D
NEW QUESTION: 3
기업은 토지와 교환하여 1 년 내에 지불해야 할 비이자 부채를 발행하였습니다.
토지의 공정 가치는 신뢰성있게 결정될 수 없습니다. 거래 회계와 관련하여 다음 중 어느 것이 사실입니까?
A. 토지는 미래의 노트 가치로 기록되어야 하며, 비슷한 노트의 우세한 비율로 이자를 대가해야 합니다.
B. 메모에 대한이자는 유사한 메모에 대해 일반적인 비율로 대치되어야 하며 토지는 현재 메모의 가치로 기록되어야 합니다.
C. 메모에 대한 이자는 인정되지 않으며 토지는 현재 메모의 가치로 기록되어야 합니다
D. 메모에 대한 이자는 주요 요율로 대치되어야 하며 토지는 할인 된 메모 값으로 기록되어야 합니다.
Answer: B
Explanation:
When a financial liability is initially recognized, the entity should measure it at its cost a is the fair value of the consideration received. The fair value ordinarily is determined by reference to the transaction price or other market prices. If these prices are not reliably determinable, the fair value is estimated by discounting the future cash payments at an imputed rate equal to the prevailing market rate for a similar instrument similar as to currency term, and type of rate) of an issuer with a similar credit rating.
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