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NEW QUESTION: 1
According to the FASB conceptual framework, which of the following statements conforms to the
realization concept?
A. Equipment depreciation was assigned to a production department and then to product unit costs.
B. Cash was collected on accounts receivable.
C. Product unit costs were assigned to cost of goods sold when the units were sold.
D. Depreciated equipment was sold in exchange for a note receivable.
Answer: D
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: 2
Pythonコードを左側から右側の正しいステップにドラッグアンドドロップして、REST APIを呼び出します。
Answer:
Explanation:
NEW QUESTION: 3
If Field Level Security prevents a user from viewing the Credit Card field on the Opportunity record, the user will also be prevented from seeing this field (choose all that apply)
A. None of the above
B. In a related list
C. All of the above
D. In search results
E. In list views
F. In reports
Answer: C