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NEW QUESTION: 1
퇴직 급여 제도의 도입 또는 개정 이전에 수행 한 사업의 결과로 지급 할 미래 급여의 현재 가치는 다음과 같습니다.
A. 과거 서비스 e 비용
B. 계획 자산의 공정 가치.
C. 추가적인 최소 책임.
D. 확정 급여 채무.
Answer: A
Explanation:
Past service cost is the increase in the present value of the defined benefit obligation DBO related to prior employee service that ans., in the current period from the introduction of. or an amendments to postemployment benefits. Past service cost is expensed on a straight-line basis over the average period until vesting. To the extent it is vested upon introduction of, or amendments to, a plan, past service cost is immediately recognized.
NEW QUESTION: 2
A. Option A
B. Option D
C. Option B
D. Option C
Answer: A
NEW QUESTION: 3
注：この質問は、同じシナリオを提示する一連の質問の一部です。
シリーズの各質問には、記載された目標を達成できる独自の解決策が含まれています。 いくつかの質問セットには1つ以上の正しい解決策があるかもしれないが、他の質問セットには正しい解決策がないかもしれない。
このセクションの質問に答えると、そのセクションに戻ることはできません。その結果、これらの質問はレビュー画面に表示されません。
顧客はエンタープライズ契約（EA）を通じてMicrosoft Azureサービスを購入します。
顧客は、消費したサービスと組織全体の購読コストを確認する必要があります。
解決策：お客様にボリュームライセンスサービスセンター（VLSC）の使用を指示します。
これは目標を満たしていますか？
A. No
B. Yes
Answer: A
Explanation:
Explanation
https://www.encludeit.org/Guide+to+Microsoft+Volume+Licensing+Service+Centre
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