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  • Exam Code: OMG-OCSMP-MBA400
  • Exam Name: OMG-Certified Systems Modeling Professional - Model Builder - Advanced
  • Version: V17.95
  • Q & A: 400 Questions and Answers
  • PDF Price: $51.98

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  • Exam Code: OMG-OCSMP-MBA400
  • Exam Name: OMG-Certified Systems Modeling Professional - Model Builder - Advanced
  • Version: V17.95
  • Q & A: 400 Questions and Answers
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OMG-OCSMP-MBA400 Testing Engine
  • Exam Code: OMG-OCSMP-MBA400
  • Exam Name: OMG-Certified Systems Modeling Professional - Model Builder - Advanced
  • Version: V17.95
  • Q & A: 400 Questions and Answers
  • Software Price: $51.98
  • Testing Engine

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NEW QUESTION: 1
제조업체는 경쟁 제품보다 약간 더 많은 비용을 청구하지만 소비자에게 보다 자유로운 보증 정책을 제공하는 고품질 제품을 생산합니다. 이 제품에는 인건비와 자재 비용이 모두 포함 된 5 년 보증이 적용됩니다. 다음 중 보증에 대한 적절한 회계 방법을 정의하는 것은 무엇입니까?
A. 세금 기준.
B. 규정의 인정.
C. 판매 보증.
D. 현금 기준
Answer: B
Explanation:
A provision is a liability of uncertain timing and amount A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. Whether a past event results in a present obligation is usually clear. Thus, it is clear from the circumstances that the entity's sale of goods without warranty is an obligating event that resulted in a present obligation for the issuance of warranty costs. 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. Assuming that the amount of warranty costs can be reliably estimated all though they are uncertain in timing and amount compared with a trade payable, for example) and that the outflow is probable in these circumstances, "more likely than not"), the manufacturer's contractual present obligating should result in recognition of a provision.

NEW QUESTION: 2
Your customer wants the values for a special group of assets to be shown separately in the general ledger. Which objects do you create in Customizing for Asset Accounting?
Note: There are 2 correct answers to this question.
Response:
A. Financial statement version
B. Account determination key
C. Asset class
D. Depreciation area
Answer: B,C

NEW QUESTION: 3
If today's spot date were Friday, 27 February, what would the normal one-month deposit maturity date be? (Assume there are no bank holidays)
A. 30 March
B. 31 March
C. 29 March
D. 28 March
Answer: C

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