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NEW QUESTION: 1
At December 31 of Year 1, an entity had a provision of US $40,000 for the "Estimated
Liability under Warranties" account. During Year 2, the entity sold 1,000 new units under warranties reliably estimated at US $100 per unit. The actual parts and labor warranty expenditures for Year 2 were US $90,000. Warranty expense for Year 2 should be
A. US $50,000
B. US $40,000
C. US $100,000
D. US $90,000
Answer: C
Explanation:
Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event (called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Accordingly, a provision should be recognized for warranty expense in the period in which the matching revenue is recorded. Thus, the debit to warranty expense and the credit to provision for warranty expense in Year 2 is US $100,0001,000 units x $100).
NEW QUESTION: 2
Note: This question is part of a series of questions that use the same or similar answer choices. An answer choice may be correct for more than one question in the series. Each question is independent of the other questions in this series. Information and details provided in a question apply only to that question.
You create a table by running the following Transact-SQL statement:
You are developing a report that displays customer information. The report must contain a grand total column.
You need to write a query that returns the data for the report.
Which Transact-SQL statement should you run?
A. Option H
B. Option G
C. Option D
D. Option B
E. Option F
F. Option E
G. Option C
H. Option A
Answer: F
Explanation:
Explanation
Calculate aggregate column through AVG function and GROUP BY clause.
NEW QUESTION: 3
Application Protection Managerは何に使用されますか？
A. Oracleデータベース
B. SQLデータベース
C. VMware仮想マシン
D. Hyper-Vマシンリソース
Answer: A
Explanation:
Reference:
https://i.dell.com/sites/csdocuments/Shared-Content_data-Sheets_Documents/en/ Dell_Storage_SC_Series_Management_Suite.pdf