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NEW QUESTION: 1
A manufacturer receives an advance payment for special-order goods that are to be manufactured and delivered within the next year. The advance payment should be reported in the manufacturer's current-year balance sheet as a(n):
A. Noncurrent liability
B. Current liability
C. Accrued revenue.
D. Contra asset amount.
Answer: B
Explanation:
Recognition of an element of financial statement, income which includes revenue and gains) requires that two criteria be met. It must be probable that any future economic benefit associated with the item will flow to or from the enterprise, and the cost or value of the item must be measurable with reliability. The usual procedures for income recognition, e.g., that income be earned, reflect these criteria. Thus, income is recognized when an increase in future economic benefits is associated with an increase in an asset or a decrease in a liability. However, the enterprise has not substantially completed what it must do to be entitled to the benefits represented by the advance payment, and the receipt of future economic benefits is not sufficiently certain to merit income recognition.
Accordingly, a liability should be recognized because the entity has a current obligation arising from a past event that will require an outflow of economic benefits, that is, to deliver goods or to refund the customer's money. The delivery of good is to take place within a year of the balance-sheet date, therefore, the obligations is expected to be settled in the normal course of the operating cycle or is due to be settled within 12 months.
NEW QUESTION: 2
All of the following statements are true regarding chronic inflammation, EXCEPT:
A. Pharmaceutical Sciences
B. It may occur with autoimmune diseases such as rheumatoid arthritis.
C. It may develop as a granulomatous inflammation.
D. Lymphocytes and eosinophils are rarely involved in its development.
E. large numbers of macrophages are found in the infiltrate.
F. It may be caused by persistent infections such as tuberculosis.
Answer: D
NEW QUESTION: 3
You are configuring the network on a Isilon source cluster. The administrator wants to dedicate a new subnet for replication. Which consideration must be addressed for SyncIQ to work properly?
A. SnapshotIQ must be licensed first.
B. SyncIQ must run on a dynamic IP pool
C. 10GbE ports must be used for replication
D. SyncIQ must run on a static IP pool.
Answer: D
Explanation:
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NEW QUESTION: 4
Refer to the exhibit. What does the error message relay to the administrator who is trying to configure a Cisco IOS device?
A. The device received a valid NETCONF request and serviced it without error.
B. The NETCONF running datastore is currently locked.
C. A NETCONF message with valid content based on the YANG data models was made, but the request failed.
D. A NETCONF request was made for a data model that does not exist.
Answer: D
Explanation:
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Feedbacks
Aalk - 2014-05-05 16:45:18
Plato - 2014-05-05 16:45:51
I successfully passed the CIPM exam, now I intend to apply for CIPM, you can be relatively cheaper?Or can you give me some information about CIPM exam?
Eleanore - 2014-09-28 16:36:48