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NEW QUESTION: 1
According to SFAC 5, the condition(s) that must be met for revenue recognition to take place is
A. the completion of the earnings process and assurance of payment.
B. the ability to recognized when the revenue actually takes place.
C. there must be no remaining significant contingent obligation that pertains to the sale.
D. the ability to measure the revenue amount.
E. the verbal or written agreement of the sale.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The firm must have provided all or virtually all the goods/services for which it is to be paid and it must be possible to measure the total expected cost of providing these goods/services. Also, the seller must reasonably estimate the probability of nonpayment; if this cannot be assured, assurance of payment is not satisfied.
NEW QUESTION: 2
다음 유형 중 어느 것이 자원 가용성이 보통 수준에서 높은가?
A. 균형 매트릭스
B. 계획 됨
C. 약한 매트릭스
D. 강한 매트릭스
Answer: D
NEW QUESTION: 3
Which of the following is not an argument for principles-based approach to corporate governance?
A. The same rules might not be suitable for every company
B. There are some aspects of corporate governance that cannot be regulated easily
C. Companies do not have the choice of ignoring the rules
D. The most suitable corporate governance practices can differ between companies
Answer: C
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700-245 Exam Info
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700-245 Exam Topics
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