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NEW QUESTION: 1
서비스 수명과 플랜트 자산의 잔존 가치에 대한 추정치가 정확하지 않기 때문에, 완전 감가 상각 된 자산이 올해에 자재 이익으로 매각되었습니다. 이 이익은 다음과 같이 보고되어야 합니다.
A. 현재 손익 계산서의 판매 수익의 일부로
B. 현재 손익 계산서의 다른 수익 및 이익 섹션에서
C. 현재 손익 계산서의 특별 항목 섹션에서.
D 지분 변동표에 대한 이전 기간 감가 상각의 조정 _
Answer: B
Explanation:
Income includes revenue and gains. Their essential nature is the same, and they are not treated as separate financial statement elements. Revenues occur in the course of ordinary activities. Gains may or may not occur in the course of ordinary activities. For example, gains may occur from the sale of noncurrent assets. Thus, the gain on the sale of a plant asset is not an operating item and should be classified in an income statement with separate operating and non operating sections in the other revenues and gains section.
NEW QUESTION: 2
Which of the following represents a hierarchically organized depiction of the resources to be used on the project?
A. BOM
B. OBS
C. RBS
D. WBS
E. None of the choices are correct
Answer: C
NEW QUESTION: 3
A_________ is a program that controls a device in Windows.
A. UPnP
B. Kernel
C. Interrupt Request
D. Device Driver
Answer: D
Explanation:
A device driver is a program that controls a device. You can think of it as a translator between the device and the operating system and programs that use the device. Programmers write code that accesses generic commands, such as sending sound, and the device driver translates those generic commands to specific commands understood by the device, such as a specific sound card.