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NEW QUESTION: 1
10 일 이내에 지불하거나 30 일 이내에 전체 잔액이 지불 될 경우 2 % 할인의 크레딧 조건을 고객에게 제공합니다. 일부 고객이 현금 할인을 이용하고 다른 고객은 현금 할인을 이용하지 않는 경우, 순매출 채권을 기록하는 방법을 사용하면 다음 중 어떤 계좌가 손익 계산서에 표시됩니까?
판매 할인
몰수 된 판매 할인
A. 아니요 아니요
B. 아니요 예
C. 예 예
D. 예 아니요
Answer: B
Explanation:
The gross method accounts for receivables at their face amount. If a discount is taken a sales discount is recorded and classified as an offset to sales in the income statement to yield net sales. The net method records receivables net of the applicable discount. If the payment is not received during the discount period, an interest revenue account, such as sales discounts forfeited is credited at the end of the discount period or when the payment is received. Accordingly, the application of the net method requires a sales discount forfeited but not a sales discount account.

NEW QUESTION: 2
銀行Aは国Aにあります。
国Bにある銀行Bからの電信送金は銀行Aによって処理され、国Cにある銀行Cの顧客に資金が移動されます。
電信送金は銀行Aによって疑わしいと見なされます。
銀行Aは、疑わしい取引レポートを誰に提出すればよいですか？
A. 国Bのトランザクション
B. 国Aのトランザクション
C. 国Aの銀行B
D. 国Cの銀行C
Answer: B

NEW QUESTION: 3
An engineer is gathering design requirements from a customer for an upcoming RF design. Which formatis the highest quality that floor plans can be requested in?
A. JPEG
B. CAD
C. PNG
D. GIF
Answer: B
Explanation:
Explanation
https://www.cisco.com/c/en/us/td/docs/net_mgmt/prime/infrastructure/3-1/user/guide/pi_ug/ wireless-maps.html

NEW QUESTION: 4
An audit of customer accounts receivable found that outstanding receivables as a percentage of revenue had increased significantly during the past two years. The increase was attributed to the extension of credit, at the urging of the marketing department, to a number of companies that were not creditworthy. Which of the following would be least useful in monitoring the disposition of this finding?
A. Responses from the manager of accounts receivable regarding collection of outstanding receivables.
B. Updates from the information technology division regarding implementation of a new accounts receivable system.
C. Information from the credit and marketing personnel assigned the responsibility for reevaluating credit policies.
D. Periodic updates from the controller regarding the status of corrective actions.
Answer: B