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NEW QUESTION: 1

A. Option A
B. Option D
C. Option C
D. Option B
Answer: A

NEW QUESTION: 2
Define procedures to manage access to all systems is an activity that is part of which service component in the operate phase?
A. Security Administration
B. Problem Management
C. Systems Monitoring
D. Service Review
Answer: A

NEW QUESTION: 3
한 기업은 별도의 주요 비즈니스 라인을 판매하기로 결정했습니다. 이 자산은 미화 10 만 달러에 판매되었으며 순 장부 금액은 미화 7 만 달러였습니다. 해당 세율은 20 %입니다. 이 거래의 결과는 다음에 나타날 수 있습니다.
A. 특별 항목으로 손익 계산서.
B. 중단 된 영업에 대한 단일 금액의 손익 계산서
C. 근본적인 오류 인 대차 대조표.
D. 회계 정책 변경으로 손익 계산서
Answer: B
Explanation:
A discontinued operation DO is a component of an entity that has been disposed of or meets the criteria for classification as held for sale. It is1) a separate major line of business or geographical operating area,2) part of a single plan to dispose of such a line or area. or3) a subsidiary acquired solely for resale. A component of an entity consists of operations and cash flows that are clearly distinguishable from the rest of the entity for financial reporting as well as operationally. A single amount is disclosed on the face of the income statement equal to the sum of1) after-tax profit loss on DOs and2 after-tax gain loss on a remeasurement of noncurrent assets or disposal groups) classified as held for sale at fair value minus cost to sell orb) disposal of the assets or disposal groups that constituted the DO.

NEW QUESTION: 4

A. Option A
B. Option D
C. Option C
D. Option B
Answer: A