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NEW QUESTION: 1
새로운 프로 농구 팀을 소유 한 단체는 팀의 게임에 시즌 티켓을 판매합니다. 시즌은 11 월부터 4 월까지 지속되며 매월 10 개의 게임이 진행됩니다. 1 년차 1 년차-2 년차 시즌 티켓 판매에서 미화 3 백만 달러를 모았습니다. 회계 연도는 12 월 31 일입니다.이 정보를 바탕으로 합니다.
기업은 다음을 수행해야 합니다.
A. 1 차 12 월 31 일 대차 대조표에서 미 근로 소득 미화 3 백만 달러에 대한 책임을 보고하십시오.
B. 1 차 12 월 31 일 대차 대조표에 미수금 미화 200 만 달러에 대한 책임이 보고 되어있다.
C. 1 년차 손익 계산서에 미화 3 백만 달러의 소득을 보고하십시오.
D. 2 년차 손익 계산서에 미화 100 만 달러의 소득을 보고하십시오.
Answer: B
Explanation:
The collections represent a liability deferred income). The income recognition criteria are not met with respect to the season ticket collections until the receipt of future economic benefits is sufficiently certain. Such certainty exists with respect to collections related to the games played as of the balance sheet date. Accordingly, the entity should recognize US $1 million as income in Year 1 [(US $3,000,000 - 6 months) x 2 months]. The remaining US $2 million should be reported as a liability.
NEW QUESTION: 2
You have an application deployed in production. When a new version is deployed, some issues don't arise until the application receives traffic from users in production. You want to reduce both the impact and the number of users affected.
Which deployment strategy should you use?
A. Blue/green deployment
B. Recreate deployment
C. Rolling deployment
D. Canary deployment
Answer: A
Explanation:
Reference:
https://thenewstack.io/deployment-strategies/
NEW QUESTION: 3
You have a Trouble Ticketing system that has a limited capability, which other function can you use to assist you when calculating the SLA?
A. OSS Management
B. Fault Management
C. Configuration Management
D. Performance Management
Answer: D