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NEW QUESTION: 1
올해 6 월 1 일, XYZ Company는 영국 파운드를 10,000 유로에 구입했습니다. 또한 25,000 유로의 토지를 인수했습니다. 연말 또는 12 월 31 일의 XYZ Company 회계 연도에서 파운드의 현물 환율은 1.20 유로였습니다. 그 땅의 가치는 27,500 유로였습니다. XYZ Company는 비 화폐 성 항목을 역사적 비용으로 기록합니다. 다음 중 XYZ Company 대차 대조표에이 거래가 올바르게 표시된 것은 무엇입니까?
A. EUR12,000 EUR25,000
B. EUR12,000 EUR27,500
C. EUR10,000 EUR25,000
D. EUR10,000 EUR27,500
Answer: A
Explanation:
At the balance sheet date, monetary items are reported at the closing rate, which is often the spot rate on the balance sheet date. Nonmonetary items measured at historical cost reported at the rate on the transaction date. Thus, the pounds are reported at EUR12.0001.20
EUR/E x EUR10,000), and the land is reported at EUR25,000.

NEW QUESTION: 2
The wireless survey report shows APs staggered throughout a facility, with several of them placed right on the exterior walls. Other APs are located right at building corners and major turns in the structure layout. Assuming all survey locations are optimized with a minimum of -67 RSSI at cell edges with 20% overlapping cells, for what purpose can this survey model be used?
A. location based services and BYOD preparation
B. voice and data clients with video on demand
C. streaming video with VoIP and data as an option
D. location services, VoIP, data, and video
Answer: D

NEW QUESTION: 3
For an entity's financial statements to be presented fairly in conformity with generally accepted accounting
principles, the principles selected should:
A. Reflect transactions in a manner that presents the financial statements within a range of acceptable
limits.
B. Be applied on a basis consistent with those followed in the prior year.
C. Match the principles used by most other entities within the entity's particular industry.
D. Be approved by the Auditing Standards Board or the appropriate industry subcommittee.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Financial statements are presented fairly in conformity with GAAP when there are no
material misstatements included therein. The fact that there may occasionally be immaterial misstatements
means that the financial statements are correct "within a range of acceptable limits."
Choice "A" is incorrect. Accounting principles may change from year to year. As long as such changes are
properly accounted for, the financial statements are still in conformity with GAAP.
Choice "B" is incorrect. The AICPA and the FASB determine GAAP, not the Auditing Standards Board.
Choice "D" is incorrect. There is no requirement that an entity's financial statements be prepared in
accordance with prevalent industry practices in order to be in conformity with GAAP

NEW QUESTION: 4
Risk exposure is the:
A. Amount of damage to the project if the risk occurs.
B. Probability a risk will occur.
C. Amount of money the risk will cost if it occurs.
D. Funds set aside to contain the risk.
Answer: D

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