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Welche der folgenden Aussagen ist in Bezug auf die Neubewertung nicht korrekt?
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B. Wir können Bewertungskostenstellen, kalkulatorische Kostenelemente und Kostenelemente, die bei der indirekten Aktivitätszuweisung verwendet werden, neu bewerten.
C. Wir können Kosten und Beträge neu bewerten.
D. Wir können alle Kostenarten neu bewerten, die in der primären Kostenart- und Ertragsplanung verwendet werden.
Answer: B
NEW QUESTION: 2
First National Bank does not have the TINs of several borrowers with mortgage loans. What should the bank do to fulfill the mortgage interest reporting regulations?
A. Mail a separate request for TINs annually to borrowers who have failed to provide one
B. Post a notice in its mortgage lending lobby that TINs are required for mortgage loans
C. Mail a one-time request for TINs by certified mail to each borrower who has failed to provide one
D. Include a request for TINs in the annual mailing of the payment coupon book
Answer: D
NEW QUESTION: 3
At December 31, 1998, Off-Line Co. changed its method of accounting for demo costs from writing off the costs over two years to expensing the costs immediately. Off-Line made the change in recognition of an increasing number of demos placed with customers that did not result in sales. Off-Line had deferred demo costs of $500,000 at December 31, 1997, $300,000 of which were to be written off in 1998 and the remainder in 1999. Off-Line's income tax rate is 30%. In its 1998 financial statements, what amount should Off-Line report as cumulative effect of change in accounting principle?
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Answer: B
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