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NEW QUESTION: 1
실체 A는 실체 B를 US $ 1.000.000에 인수합니다. 취득 당시 인식된 식별 가능한 자산, 부채 및 우발 부채의 순 공정 가치는 US $ 900,000의 장부 금액과 US $ 800,000의 공정 가치를 가졌습니다. 취득일에 기록한 영업권 실체 A의 금액은
A. US $ 0
B. US $ 200,000
C. US $ 300,000
D. US $ 100,000
Answer: B
Explanation:
Goodwill equals the excess of the acquisition cost over the acquirer's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognized. Consequently goodwill is US $200.000$1,000,000 - $800,000).

NEW QUESTION: 2

A. Option A
B. Option D
C. Option B
D. Option C
E. Option E
Answer: D

NEW QUESTION: 3
Ordnen Sie jedes Produkt seiner Funktion zu.
Anleitung: Um zu antworten, ziehen Sie das entsprechende Produkt aus der linken Spalte auf die Funktion rechts. Jedes Produkt kann einmal, mehrmals oder gar nicht verwendet werden.
HINWEIS: Jede richtige Übereinstimmung ist einen Punkt wert.

Answer:
Explanation:

Reference:
https://docs.microsoft.com/en-us/dynamics365/sales-professional/create-invoices
https://docs.microsoft.com/en-us/dynamics365/ai/sales/relationship-analytics#analyze-the-health-and-activity- history-of-a-customer-or-opportunity