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NEW QUESTION: 1
If the construction company uses the percentage-of-completion [cost-to-cost basis) method of revenue recognition, in Year 1 the amount of revenue it will recognize on the long-term contract will be:
A. US $6,000,000
B. US $5,000,000
C. US $3,000,000
D. US $4,705,882
Answer: D
Explanation:
Under the cost-to-cost approach to determining the stage of completion of the contract, the stage of completion equals contract costs incurred to date divided by the most recent estimate of total contract costs Hence, the revenue to be recognized in the first year is US $4,705,882 [$10,000,000 $4,000,000 $8,500,000.)]. amount equals costs incurred plus recognized profit. On January 1, Year 1, a construction company signed a contract with a property management firm involving the construction of a large urban office tower. The total price of constructing the tower was agreed to be US $10 million with US $2 million being paid on the date of the agreement. Construction began immediately upon the signing of the contract and was expected to take 3 years to complete. The original estimate of total construction costs was US $8 million. During the year ended De _ _tuber 31, Year 1, US $4 million of construction costs were incurred, and engineering estimates indicated that the office tower was 30% complete at year-end. At year-end, the revised estimate of total construction costs was US. million and the property management firm had been billed a further US $4 million, although only US $1 million of that amount had been collected by year-end.
NEW QUESTION: 2
You need to create a month-end re-porting package for an upcoming Audit Committee meeting. You have 10 financial reports that you will need to share with executives and auditors.
In which three ways do you accomplish this?
A. Users can drill downon snapshot reports for future analysis.
B. Using Workspace, assemble multiple reports into a book.
C. Snapshot reports can only be viewed online.
D. The report containedin the book can be printed or viewed individually or as anentire book thatincludes a table of contents.
E. Use a Report Batch to run reports at a specific time to createsetof snapshot reports based onaccounting information at that specific point in time.
Answer: A,B,D
NEW QUESTION: 3
Which two of the following are valid recertification policy schedule types? (Choose two)
A. Run after service reconcile
B. Rolling
C. Daily
D. Run after policy update
E. Calendar
Answer: C,E
NEW QUESTION: 4
ダッシュボードの更新について正しい説明は次のうちどれですか。
A. 組織のスケジュールされたダッシュボードの更新は200回以下に制限されています。 Unlimited Editionのユーザーは、1日1時間あたり最大2つのダッシュボード更新をスケジュールできます。 Enterprise Editionユーザーは、1日1時間に最大1つのダッシュボード更新をスケジュールできます。
B. 組織でスケジュールされているダッシュボードの更新は400回以下に制限されています。 Unlimited Editionのユーザーは、1日1時間あたり最大2つのダッシュボード更新をスケジュールできます。 Enterprise Editionユーザーは、1日1時間に最大1つのダッシュボード更新をスケジュールできます。
C. 組織は、スケジュールされたダッシュボードの更新が200回以下に制限されています。無制限版のユーザーは、1日あたり1時間に最大4つのダッシュボード更新をスケジュールできます。 Enterprise Editionユーザーは、1日あたり1時間に最大2つのダッシュボード更新をスケジュールできます。
Answer: A