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NEW QUESTION: 1
Because of a defect discovered in its seat belts in December Year 1, an automobile manufacturer believes it is probable that it will be required to recall its products. The final decision on the recall is expected to be made in March Year 2. The cost of the recall is reliably estimated to be US $2.5 million. How should this information be reported in the December 31, Year 1, financial statements?
A. It should not be disclosed because it has not yet happened.
B. As a loss of US $2.5 million and a provision of US $2.5 million.
C. As an appropriation of retained earnings of US $25 million.
D. As an adjustment of the opening balance of retained earnings equal to US $25 million
Answer: B
Explanation:
A provision is a liability of uncertain timing or amount. Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Consequently, the company must recognize a loss and a liability for US $2.5 million.

NEW QUESTION: 2
Consider the following flow in an object:

Which of the following statements are true?
A. There should be a wait stage after every stage in this flow (i.e. after the navigate, read, write stages)
B. If during testing in object studio this flow works no additional wait stages should be added as they will slow the interface down.
C. There just needs to be a wait stage after the start stage to correct this action.
D. There should be an intelligent wait stage after the start stage and after any stage that cause the application we are interfacing with to change
Answer: D

NEW QUESTION: 3
AWS Trusted Advisorのカテゴリは次のうちどれですか？ （2つ選択してください。）
A. ストレージ容量
B. パフォーマンス
C. フォールトトレランス
D. インフラストラクチャ
E. インスタンスの使用法
Answer: B,C
Explanation:
Like your customized cloud expert, AWS Trusted Advisor analyzes your AWS environment and provides best practice recommendations in five categories: cost optimization, performance, security, fault tolerance and service limits.

NEW QUESTION: 4
An Android mobile device will easily synchronize with which of the following services? (Select TWO)
A. SMS
B. Incoming calls
C. Email
D. Passwords
E. Calendar
Answer: C,E