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NEW QUESTION: 1
Foy Corp. failed to accrue warranty costs of $50,000 in its December 31, 1992, financial statements. In
addition, a $30,000 change from straight-line to accelerated depreciation was made at the beginning of
1 993. Both the $50,000 and the $30,000 are net of related income taxes. What amount should Foy report
as prior period adjustments in 1993?
A. $30,000
B. $0
C. $80,000
D. $50,000
Answer: D
Explanation:
Choice "c" is correct. $50,000.
The cumulative effect of a change in accounting principle is now shown on the retained earnings
statement as an adjustment to the beginning balance of retained earnings, assuming that the cumulative
effect can be calculated.
An exception is made however, for a change in depreciation method, since a change in depreciation
method is no longer considered to be a change in accounting principle. A change in depreciation method
is now considered to be both a change in method and a change in estimate.
These changes should now be accounted for as a change in estimate and handled prospectively.
The new depreciation method should be used as of the beginning of the year of change and should start
with the current book value of the underlying asset. No retroactive or retrospective calculations should be
made, and no adjustment should be made to retained earnings.
The correction of the failure to accrue warranty costs is treated as a correction of an error and thus as a
prior period adjustment.
Choices "a", "b", and "d" are incorrect, per the above Explanation: .

NEW QUESTION: 2
Bus1という名前のAzure Service Busを含むAzureサブスクリプションがあります。
あなたの会社は、App1とApp2という名前の2つのAzure Webアプリの展開を計画しています。 Webアプリは、次の要件を持つメッセージを作成します。
App1によって作成された各メッセージは、単一のコンシューマーのみが使用する必要があります
App2によって作成された各メッセージは、複数のコンシューマーによって消費されます。
各Webアプリに対してどのリソースを作成する必要がありますか？回答するには、適切なリソースを適切なWebアプリにドラッグします。各リソースは、1回、複数回、またはまったく使用しない場合があります。ペイン間で分割バーをドラッグするか、コンテンツを表示するにはスクロールする必要がある場合があります。
注：それぞれの正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Reference:
https://docs.microsoft.com/en-us/azure/service-bus-messaging/service-bus-queues-topics-subscriptions

NEW QUESTION: 3

Refer to the exhibit. Which two statement can be derived from the output of the show standby command? (Choose two.)
A. If Fa0/0 is shut down, the HSRP priority on R2 becomes 80.
B. Router with IP 10.10 1 3 is active because it has a higher IP address.
C. R2 Fai/O regains mastership when the link comes back up.
D. R2 is using the default HSRP hello and hold timers.
E. R2 becomes the active router after the hold time expires.
Answer: C,D