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NEW QUESTION: 1
기업이 재고를 평가하는 데 드는 비용이 아닌 순 실현 가능한 가치를 사용해야 할 때마다
품목의 재고 계정이 감소하고 "재고가 실현 가능한 순액으로 감소한 비용"계정이 증가합니다. 이 계정의 잔액은 다음에 별도 항목으로 반영됩니다.
A. 운영 비용으로 손익 계산서.
B. 매출 총 이익에서 공제되는 손익 계산서.
C. 특별 손실로 손익 계산서.
D. 재고에서 공제되는 대차 대조표.
Answer: B
Explanation:
If a separate expense account is not used, the ending inventory will be reduced directly and the result will be an increase in cost of goods sold. No separate disclosure of the inventory write down will appear in the income statement. The effect is to hide the loss in cost of goods sold. If the separate expense account is used, it appears on the income statement as a deduction from gross profit sales - cost of goods sold). One advantage is that cost of goods sold is not misstated. At the end of the accounting period, an entity has the partially completed financial statements shown as follows.

NEW QUESTION: 2
A technician is replacing a drive that recently failed in a RAID configuration. However, After installing the new drive, the OS cannot access the RAID array. Which of the following should the technician perform NEXT?
A. Install another hard drive.
B. Format all drives to the same file system
C. Update the firmware of the RAID controller.
D. Rebuilt the RAID array.
Answer: D

NEW QUESTION: 3
All of these reasons represent duplicate packets in AppResponse Xpert, except:
A. Port mirroring is configured in both directions-ingress and egress-on two or more switch ports.
B. Several switches are sending mirrored packets to AppResponse Xpert and some are seeing the same IP conversations.
C. You are mirroring traffic from more than one database server of a cluster.
D. Ttwo or more VLANsare mirroring, and duplicates of packets that enter one of those VLANs and exit via the other are visible.
E. Virtual local area network (VLAN)-based mirroring is configured and ingress and egress mirroring is configured on a VLAN.
Answer: C

NEW QUESTION: 4
Proper segregation of duties normally does not prohibit a LAN administrator from also having programming responsibilities. True or false?
A. True
B. False
Answer: B
Explanation:
Explanation/Reference:
Proper segregation of duties normally prohibits a LAN administrator from also having programming responsibilities.