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NEW QUESTION: 1
In December Year 1 catalogs were printed for use in a special promotion in January Year
2. The catalogs were delivered by the printer on December 13. Year 1 with an invoice for
US $70,000 attached. Payment was made in January Year 2. The US $70.000 should be reported as a deferred cost at the December 31. Year I. balance sheet date because of the:
A. Revenue recognition principle.
B. Matching principle.
C. Cost principle
D. Reliability principle.
Answer: B
Explanation:
Matching is the simultaneous or combined recognition of revenues and expenses resulting directly and jointly from the same transactions or other events. Expenses should be associated with the revenues that they help to create. Because the catalogs are still on hand at the balance sheet date, they will not contribute to an inflow of economic benefits until the next period. Hence, the cost should be deferred and matched with the revenues of the following period.

NEW QUESTION: 2
クラウドコンピューティングプロバイダーが複数の異なるクライアントにスケーラブルなサービスを提供する方法を説明しているのは次のうちどれですか。
A. オンデマンド
B. 同期
C. 測定サービス
D. リソースプーリング
Answer: D

NEW QUESTION: 3
If you want to make a change to the sndard delivered SAP system to fit your business needs. what is the first thing you should do?
A. Create a custom object within the customer name range
B. Change the relevant SAP repository object
C. Log on to OSS and ask SAP to apply the change
D. Check configuration to see if the proposed change is feasible
Answer: D