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NEW QUESTION: 1
인기 잡지의 발행인은 3 년 구독에 대해 특별 할인 된 가격을 제공합니다. 대차 대조표 일에 이미 수집되었지만 미래 기간과 관련된 금액은 다음과 같이 가장 잘 나타납니다.
A. 이연 자산 계정으로 수령할 수 있는 사전 수집 된 구독
B. 가입 수익 수익 계정
C. 지연 구독 매출 책임 계정
D. 누적 가입 수익 자산 계정
Answer: C
Explanation:
Income, which includes revenue and gains, is recognized in the income statement when an increase in future economic benefits related to an increase in an asset or a decrease in a liability can be reliably measured. Revenue is recognized reported as revenue) in the period in which the recognition criteria are met: therefore, when it is received in advance, the amount applicable to future periods is deferred. This deferral reflects the uncertainty of the reliable measurement of the future economic benefits. The uncertainty arises because the entity still must satisfy an obligation to perform in the future before it is entitled to the future economic benefits. The amount received in advance is considered a liability because it represents a present obligation arising from a past event.
Accordingly, deferred or unearned revenue is an amount that has been received but that has not met the recognition criteria for revenue.
NEW QUESTION: 2
Which statement about the prelogin assessment module in Cisco Secure Desktop is true?
A. It checks for any viruses on the remote device and reports back to the security appliance.
B. It clears the browser cache on the remote device after successful authentication.
C. It assigns an IP address to the remote device after successful authentication.
D. It quarantines the remote device for further assessment if specific registry keys are found.
E. It checks the presence or absence of specified files on the remote device.
Answer: E
NEW QUESTION: 3
DRAG DROP
Refer to the exhibit.
PC_1 is sending packets to the FTP server. Consider the packets as they leave RouterA interface Fa0/0 towards RouterB.
Drag the correct frame and packet address to their place in the table.
Answer:
Explanation:
NEW QUESTION: 4
You have a Microsoft Azure SQL data warehouse that has 10 compute nodes.
You need to export 10 TB of data from a data warehouse table to several new flat files in
Azure Blob storage. The solution must maximize the use of the available compute nodes.
What should you do?
A. Execute the create external table as select statement.
B. Create a Microsoft SQL Server Integration Services (SSIS) package that has an SSIS
Azure Blob Storage task.
C. Use the bcp utility.
D. Create a Microsoft SQL Server Integration Services (SSIS) package that has a data flow task.
Answer: C