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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment required for these transactions. These treatments are:
* Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the accounting change or error correction in the 1993 financial statements, and do not restate the 1992 financial statements.
* Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust 1992 beginning retained earnings if the error or change affects a period prior to 1992.
* Prospective approach - Report 1993 and future financial statements on the new basis but do not restate 1992 financial statements.
Item to Be Answered
During 1993, Quo determined that an insurance premium paid and entirely expensed in 1992 was for the period January 1, 1992, through January 1, 1994.
List B (Select one)
A. Cumulative effect approach.
B. Retroactive or retrospective restatement approach.
C. Prospective approach.
Answer: B

NEW QUESTION: 2
An organization implements a SAM program. The organization has several part-time employees.
The human resources department requires that all employees have access to Microsoft Exchange Server and Microsoft SharePoint Server instances.
You need to validate license entitlements with actual license usage.
What should you compare?
A. the license entitlements to a hardware inventory report
B. the Active Directory users to a hardware inventory report
C. the number of active users to the number of disabled users in Active Directory
D. the license entitlements to the number of employees reported by human resources
Answer: D

NEW QUESTION: 3
새로운 웹 페이지를 개발 중입니다.
World Wide Web의 다른 페이지를 가리키는 하이퍼 링크를 만들어야 합니다.
다음 중 웹 페이지에 하이퍼 링크를 만드는데 사용해야 하는 방법은 무엇입니까?
A. <HTML> 태그의 XMLNS 특성
B. <IMG> 태그의 SRC 속성
C. <LINK> 태그의 HREF 특성
D. <A> 태그의 HREF 특성
Answer: D

NEW QUESTION: 4
Given the non-indexed SAS data set TEMP:
TEMP X Y
P 52 P 45 A 13 A 56 R 34 R 12 R 78 The following SAS program is submitted: Proc print data=temp; <insert BY statement here> run;
Which BY statement completes the program, creates a listing report that is grouped by X and completes without errors?
A. By X grouped;
B. By X notsorted;
C. By Descending X;
D. By X;
Answer: B