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NEW QUESTION: 1
An entity donated land to a municipal for a park. cost of the land was US $75,000, and the market value at the time of the donation was US $2, as determined by a professional
appraisal if the entity has not chosen to adopt the cost model for- n' r ant of property plant, and equipment subsequent to initial recognition, the journal entry to record the dial of the land is:
A. Option D
B. Option C
C. Option B
D. Option A
Answer: B
Explanation:
An item of PPE is carried at cost minus any accumulated depreciation and impairment losses. Under the allowed alternative treatment an item of PPE may be carried at a revalued amount equal to fair value at the revaluation date minus any subsequent accumulated depreciation and impairment losses_ Land is not depreciated, so it should be carried at its amount. This amount should be determined by a professional appraisal. The revaluation increased the carrying amount and is therefore credited directly to equity a situation surplus. Accordingly, the entry is to debit land and credit revaluation for US $125.000. The entire surplus may be transferred to retained Earnings but not through profit or loss) when the asset is derecognize Upon on the asset should be removed from the balance sheet.
NEW QUESTION: 2
A vSphere administrator wants to setup an NSX Edge Service Gateway to provide traveling
employees secure access to company servers located in specific network segments within the corporate Data Centers. The solution has to be as scalable as possible.
Which Virtual Private Network solution will satisfy the administrator's requirements?
A. Layer 2 VPN
B. IPSec VPN
C. MPLS VPN
D. SSL VPN
Answer: D
NEW QUESTION: 3
Rick works as a Sales Manager for Tech Perfect Inc. He is creating a report in Excel 2013. He has entered data in five worksheets in a workbook. He wants to enter a disclaimer message in the A1 cell of each sheet in the workbook as shown in the image given below: Which of the following is the easiest way to accomplish the task?
A. Select all the five sheets. Click the first sheet.
Write a disclaimer message in the A1 cell of the active sheet.
B. Write a disclaimer message in the A1 cell of the first sheet.
In the other sheets, insert a formula that points to the A1 cell of the first worksheet.
C. Write a disclaimer message in the A1 cell of the first sheet.
Copy the disclaimer message and paste it on the remaining sheets.
D. Select all the five sheets.
Write a disclaimer message in the A1 cell of the active sheet.
Answer: D
Explanation:
In order to accomplish the task, Rick should take the following steps: Select all the five
sheets.
Write a disclaimer message in the A1 cell of the active sheet.
Grouping of sheets is a feature provided in Microsoft Office Excel 2013. Selecting more
than one sheet groups those sheets. When multiple sheets are grouped, data that a user
enters or edits in the active sheet is reflected in all sheets in the group. To select all sheets,
right-click a sheet
tab, and then click Select All Sheets on the shortcut menu.
Users can select multiple sheets by holding the Ctrl key while clicking the sheets. Answer option C is incorrect. Clicking the first sheet after selecting all sheets will ungroup the sheets and the message will only get inserted in the first sheet. Answer options B and A are incorrect. Both these options will work, but Rick will have to work more than required. Grouping sheets is a better option to work simultaneously on multiple sheets. Users can select multiple sheets by holding the Ctrl key while clicking the sheets. Answer option C is incorrect. Clicking the first sheet after selecting all sheets will ungroup the sheets and the message will only get inserted in the first sheet. Answer options B and A are incorrect. Both these options will work, but Rick will have to work more than required. Grouping sheets is a better option to work simultaneously on multiple sheets.
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