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NEW QUESTION: 1
Foy Corp. failed to accrue warranty costs of $50,000 in its December 31, 1992, financial statements. In
addition, a $30,000 change from straight-line to accelerated depreciation was made at the beginning of
1 993. Both the $50,000 and the $30,000 are net of related income taxes. What amount should Foy report
as prior period adjustments in 1993?
A. $30,000
B. $80,000
C. $0
D. $50,000
Answer: D
Explanation:
Choice "c" is correct. $50,000.
The cumulative effect of a change in accounting principle is now shown on the retained earnings
statement as an adjustment to the beginning balance of retained earnings, assuming that the cumulative
effect can be calculated.
An exception is made however, for a change in depreciation method, since a change in depreciation
method is no longer considered to be a change in accounting principle. A change in depreciation method
is now considered to be both a change in method and a change in estimate.
These changes should now be accounted for as a change in estimate and handled prospectively.
The new depreciation method should be used as of the beginning of the year of change and should start
with the current book value of the underlying asset. No retroactive or retrospective calculations should be
made, and no adjustment should be made to retained earnings.
The correction of the failure to accrue warranty costs is treated as a correction of an error and thus as a
prior period adjustment.
Choices "a", "b", and "d" are incorrect, per the above Explanation: .
NEW QUESTION: 2
The companys two senior executives have different budget figures. They want Peter, the GL accountant, to prepare two current budgets in Oracle Financials and submit budgets to both of them. What would be your response?
A. It is not possible to have more than one current budget.
B. The Oracle General Ledger budget functionality supports multiple current budgets, so there is no problem in satisfying this requirement.
C. Whether you can have multiple current budgets depends on the budget organization.
D. The Require Budget Journal profile option must be set at the set of books level if you want to have multiple current budgets.
E. The Require Budget Journal profile option must be set at the budget level if you want to have multiple current budgets.
Answer: A
NEW QUESTION: 3
管理者がESXiからデータを移行した後、AHVで新しいWindows VMを作成しています。ESXiのVM設定と同じように設定する必要がある2つのパラメーターはどれですか？ （2つ選択してください）
A. 画面解像度
B. VLAN ID
C. vCPUコア
D. メモリ
E. ホストアフィニティ
Answer: C,D
NEW QUESTION: 4
ODataモデルはXSRFトークンをどのように処理しますか？
A. ODataモデルは、メタデータの読み取り時にトークンをフェッチし、各書き込み要求ヘッダーでトークンを自動的に送信します。
B. ODataモデルは、リクエストごとにトークンをフェッチし、リクエストごとにトークンを自動的に送信します。
C. ODataモデルはXSRFトークンを処理しません。開発者はトークン処理を実装する必要があります。
Answer: A