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NEW QUESTION: 1
대차 대조표 일에 기업은 단기 장애로 인한 예상 결근 비용이 미화 $ 100,000 일 것으로 예상합니다. 이 사용되지 않은 권한은 해당 기간 동안 제공된 직원 서비스에서 발생하여 누적됩니다. 어떻게 설명해야 합니까?
A. 미화 $ 100,000의 자산을 인식해야 합니다.
B. 부재가 있을 때까지 인식이 이루어지지 않기 때문에 공개 만해야 한다.
C. 비용은 미화 $ 100,000로 기록되어야 합니다.
D. 미화 100,000 달러의 이익 잉여금을 직접 감면해야 합니다.
Answer: C
Explanation:
Short-term employee benefits expected to be paid as a result of service rendered during the period ordinarily should be recognized as an expense and a liability accrued expense). For short-term compensated absences, the timing of recognition del ends on whether the benefits accumulate. If the benefits for compensated absences accumulate, the .,.i_1ect1d cost of short-term compensated absences is recognized when services are rendered that increase the employees entitlement to future compensated absences. The obligation is recognized whether it is vesting the employee is entitled to a cash payment for an unused entitlement upon leaving the entity) or not vesting. The amount should not be discounted. It equals the additional amount expected to be paid as a result of the unused accumulated entitlement at the balance sheet date. Hence, the entity should debit expense and credit liability for US $100,000 because the entitlement accumulates and the employees have rendered services during the period that increase their future entitlement.
NEW QUESTION: 2
Who can configure Custom Help Text?
Please choose the correct answer.
Response:
A. Administrators
B. Recruiters
C. Candidates
D. Hiring Managers
Answer: A
NEW QUESTION: 3
Given:
10.
abstract class A {
11.
abstract void a1();
12.
void a2() { }
13.
}
14.
class B extends A {
15.
void a1() { }
16.
void a2() { }
17.
}
18.
class C extends B { void c1() { } }
and:
A x = new B(); C y = new C(); A z = new C();
What are four valid examples of polymorphic method calls? (Choose four.)
A. x.a1();
B. z.a2();
C. z.a1();
D. y.c1();
E. z.c1();
F. x.a2();
Answer: A,B,C,F