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NEW QUESTION: 1
다음 중 역전 항목에 대한 가장 좋은 설명은 어느 것입니까?
A. 기록 후 다음 회계 기간이 끝나면 역 분개가 수행됩니다.
해당 기간의 정기 거래.
B. 역 분개 항목은 이전 기간의 조정과 완전히 반대입니다.
C. 역 분개 항목은 이전 기간의 조정 항목과 동일합니다.
D. 역 분개 기록은 회계주기에서 필수 단계입니다.
Answer: B
Explanation:
Reversing entries are made at the beginning of a period to reverse the effects of adjusting entries made at the end of the preceding period. They are optional entries made for the sake of convenience in recording the transactions of the period. In order for reversing entries to reverse the prior adjustments, they must be the exact opposite of the adjustments made in the previous period.
NEW QUESTION: 2
Which of the following are the goals of risk management?
Each correct answer represents a complete solution. Choose three.
A. Identifying the accused
B. Finding an economic balance between the impact of the risk and the cost of the countermeasure
C. Assessing the impact of potential threats
D. Identifying the risk
Answer: B,C,D
NEW QUESTION: 3
Was passiert im "Sind wir dort angekommen?" Schritt des CSI-Ansatzes (Continuous Service Improvement)?
A. Überprüfen, ob die Verbesserungsziele erreicht wurden
B. Prioritäten für Verbesserungen verstehen
C. Eine erste Basisbewertung
D. Erstellung eines detaillierten CSI-Plans
Answer: A