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NEW QUESTION: 1
The management console can be used without logging in.
A. TRUE
B. FALSE
Answer: B
NEW QUESTION: 2
기업 X는 매년 화재 보험료로 지급 될 금액과 동일한 이익 잉여금을 적절하게 하여 화재로 인한 손실에 대해자가 보험에 영향을 미칩니다. 엔티티 X가 사용하는 절차 :
A. 화재 손실이 예산에 대해 부과되지 않는 경우 허용됩니다.
B. 금액이 대차 대조표의 주식 섹션 외부에 표시되는 경우 허용됩니다.
C. 화재 손실이 예산에 대해 부과되는 경우 허용됩니다.
D. 외부보고 목적으로 금지되어 있습니다.
Answer: A
Explanation:
Accrual of an expense prior to the occurrence of the event for which an entity is self insured should not be permitted. This rule holds because the fair value of the property diminishes only if the event actually occurs. But an appropriation of retained earnings is acceptable to disclose the self-insurance policy if when a fire loss occurs, the entry appropriating retained earnings is reversed and the loss is charged against income of period of loss and not against retained earnings.
NEW QUESTION: 3
Answer:
Explanation: