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NEW QUESTION: 1
A. 0
B. 1
C. 2
D. 3
Answer: D
NEW QUESTION: 2
According to the FASB conceptual framework, which of the following statements conforms to the
realization concept?
A. Product unit costs were assigned to cost of goods sold when the units were sold.
B. Depreciated equipment was sold in exchange for a note receivable.
C. Cash was collected on accounts receivable.
D. Equipment depreciation was assigned to a production department and then to product unit costs.
Answer: B
Explanation:
Choice "b" is correct. Revenues and gains are realized when assets are exchanged for cash or claims to
cash. SFAC 5 para. 83.
Choice "a" is incorrect. Assigning depreciation in a production department is an example of allocating
overhead. There is no realization associated with the assignment.
Choice "c" is incorrect. The realization concept is integral to accounting for revenues and expenses and is
not connected to collection of receivables.
Choice "d" is incorrect. Assignment of overhead costs to products and thus to cost of goods sold is an
example of matching. There is no realization associated with this assignment.
NEW QUESTION: 3
On your customer's AFF A700, there are multiple volumes within the aggregate aggr1. Within aggr1, volumes
vol1, vol2, and vol3 store similar data, and volumes vol4 and vol5 store unique data.
In this scenario, which feature would improve storage efficiency with the data stored in volumes vol1, vol2,
and vol3?
A. postprocess compression
B. data compaction
C. inline aggregate-level deduplication
D. inline compression
Answer: B
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