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NEW QUESTION: 1
A. Option B
B. Option A
C. Option D
D. Option C
E. Option E
Answer: A,C
NEW QUESTION: 2
Answer:
Explanation:
Explanation
NEW QUESTION: 3
Which component is used to communicate with the Sentinel database?
A. DAS RT
B. iScale
C. DAS binary
D. DAS PROXY
Answer: D
NEW QUESTION: 4
DEF는 ABC Company의 제품 X 1.000 단위에 대한 수탁자입니다. ABC는 다음과 같은 경우 1,000 개 단위의 수익을 인식해야 합니다.
A. DEF가 상품을 판매하고 ABC에게 판매를 알립니다.
B. ABC는 상품을 DEF로 배송합니다.
C. DEF는 ABC로부터 물품을 받습니다.
D. DEF와 ABC 간의 계약이 체결되었습니다.
Answer: A
Explanation:
Under a consignment arrangement, the consignor ships merchandise to the consignee who acts as agent for the consignor in selling the goods are in the physical possession of the consignee but remain the property of the consignor arid are included in the consignor's inventory. Revenue and the related cost of goods sold from these consigned goods should only be recognized by the consignor when the merchandise is sold and delivered to the final customer. Accordingly, recognition occurs when notification is received that the consignee has sold the goods. Only then are the recognition occurs when notification is received that the consignee has the goods. Only then are the recognition criteria for a sale of goods satisfied the enterprise has transferred the significant risks and reward of ownership, the enterprise has neither continuing managerial involvement to an extent associated with ownership nor effective control over the goods, the amount can be reliably measured, it is probably that the economic benefits with flow to the enterprise, and transactional costs can be reliably measured.
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