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NEW QUESTION: 1
실체는 공원을 위해 지자체에 토지를 기증했습니다. 토지 비용은 미화 75,000 달러였으며, 기부 당시 시장 가치는 전문가가 결정한 미화 2 달러였습니다.
기업이 부동산 플랜트의 원가 요소와 초기 인식 후에 장비를 채택하도록 선택하지 않은 경우 토지의 다이얼을 기록하는 분개는 다음과 같습니다.

A. 옵션 A
B. 옵션 D
C. 옵션 C
D. 옵션 B
Answer: C
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
与えられたコード断片：
List<String> listVal = Arrays.asList("Joe", "Paul", "Alice", "Tom");
System.out.println (
// line n1
);
線n1で挿入されるとき、長さが3より大きいストリング要素のカウントを印刷するのを、どのコード断片はコードが可能にします？
A. listVal.stream().filter(x -> x.length()>3).count()
B. listVal.stream().filter(x -> x.length()>3).mapToInt(x -> x).count()
C. listVal.stream().peek(x -> x.length()>3).count().get()
D. listVal.stream().map(x -> x.length()>3).count()
Answer: A

NEW QUESTION: 3
Scenario: A network engineer has installed a Citrix ADC system into their corporate DMZ and would like to provide access to a web server on the internal LAN. The web server will be accessed by external users through the Citrix ADC. The firewall administrator has opened the relevant ports required on the external and the internal firewall. The engineer notices that the virtual server and services representing the web server are down and the internal web server does NOT appear accessible from the Citrix ADC. What could be the cause of this?
A. A URL rewrite policy is not created.
B. A SNIP address has not been added.
C. USIP is not enabled.
D. Client IP Insertion is not enabled.
Answer: B