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NEW QUESTION: 1
건물 계약 업체는 대형 건물을 짓기 위해 고정 가격 계약을 맺고 있습니다. 건물을 완성하는 데 2 년이 소요될 것으로 추정됩니다. 진행 청구는 분기별로 고객에게 전송됩니다. 다음 중 계약 결과를 안정적으로 추정 할 수 있는 경우이 계약의 수익 인식에 대한 바람직한 점을 설명하는 것은 무엇입니까?
A. 현금이 수령 됨.
B. 계약이 완료됨에 따라 진행됩니다.
C. 계약 완료시
D. 계약서에 서명 한 후
Answer: B
Explanation:
Under the percentage-of-completion method, revenues and expenses are recognize based on the stage of completion at the balance sheet date if the outcome of the contract can be estimated reliably. For a fixed-price contract, the outcome can be estimated reliably if total revenue can be measured reliably.2) it is probable that the economic benefits of the contract will flow to the enterprise.3) contract costs to complete and stage of completion can be measured reliably, and4) contract costs can be clearly identified and measured reliably so that actual and estimated costs can be compared.
NEW QUESTION: 2
ワークフォースリソースをイニシアチブに割り当てるには、[ディメンションのマップ/名前変更]セクションでどのデフォルトのカスタムディメンションが必要ですか？ （最良の答えを選択する。）
A. 選択科目
B. プロジェクト
C. 測定
D. プログラム
Answer: D
Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/planning-budgeting-cloud/epbca/GUID-71622AFD-C1F0- 4D40-A36F-85FA8AA305B6.pdf
NEW QUESTION: 3
When using the ISO comparator in accordance with ISO 8503, if the surface profile does not directly compare to one of the four segments the inspector should:
A. Record your result by identifying two segments
B. Use another method as the comparator method is too subjective
C. Record the segment with the more aggressive profile
D. Record the segment with the less aggressive profile
Answer: D