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NEW QUESTION: 1
An enterprise decided to sell a separate major line of its business. The assets were sold for US $100,000 and had a net carrying amount US $70,000. The applicable tax rate was 20%. The result of this transaction may appear on the:
A. Balance sheet as a fundamental error.
B. Income statement as an extraordinary item.
C. Income statement as a single amount for a discontinued operation
D. Income statement as a change in accounting policy
Answer: C
Explanation:
A discontinued operation DO is a component of an entity that has been disposed of or meets the criteria for classification as held for sale. It is1) a separate major line of business or geographical operating area,2) part of a single plan to dispose of such a line or area. or3) a subsidiary acquired solely for resale. A component of an entity consists of operations and cash flows that are clearly distinguishable from the rest of the entity for financial reporting as well as operationally. A single amount is disclosed on the face of the income statement equal to the sum of1) after-tax profit loss on DOs and2 after-tax gain loss on a remeasurement of noncurrent assets or disposal groups) classified as held for sale at fair value minus cost to sell orb) disposal of the assets or disposal groups that constituted the DO.
NEW QUESTION: 2
次の設定を持つ支払条件の請求書があります。
*月の日= 15
*締め切り日= 11
*先月= 0
*請求書の契約日= 1月12日
請求書の分割払いの最終的な期日はどうなりますか？
A. 3月15日
B. 2月15日
C. 1月15日
D. 4月15日
Answer: B
NEW QUESTION: 3
A. Option F
B. Option A
C. Option G
D. Option E
E. Option H
F. Option B
G. Option C
H. Option D
Answer: D
Explanation:
Explanation
The Union All transformation combines multiple inputs into one output. For example, the outputs from five different Flat File sources can be inputs to the Union All transformation and combined into one output.
References:
https://docs.microsoft.com/en-us/sql/integration-services/data-flow/transformations/union-all-transformation
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