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NEW QUESTION: 1
현행 회계 정책의 소급 적 자발적 변화는 다음과 같이 비교 보고서에서 설명되어야 한다.
A. 제시된 첫 번째 기간에 대한 자기 자본 잔액에 대한 직접 조정 및 기타 비교 금액의 진술.
B. 예측 비교 정보의 제시.
C. 변경의 누적 효과에 대한 현재 손익 계산서의 개별 항목.
D. 현재 기간에만 공개합니다.
Answer: A
Explanation:
A voluntary change in accounting policy is applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity for the first period presented and restating other comparative amounts.

NEW QUESTION: 2
Universal Containers requires sales reps to choose a Square footage value on the Configuration Attribute on one of the bundles to hide Product Options that are incompatible for the selected square footage. When the sales reps re-configure the bundle on a Renewal Quote, the Square Footage value that was set on the Configuration Attribute of the original Quote is reset to its default value. Currently, the sales reps must select the square footage again on the Renewal Quote.
How should the Admin improve this process so the Configuration Attribute retains its value upon Renewal?
A. Create a Twin Field of the Square Footage field on the Quote Line object.
B. Set the Renewed Subscription lookup field on the renewal Quote Lines to reference the original Subscriptions.
C. Create a Twin Field of the Square Footage field on the Asset and Subscription objects.
D. Set the Renewed Asset lookup field on the renewal Quote Lines to reference the original Assets.
Answer: C

NEW QUESTION: 3
What are the key data management challenges? (Select all that apply)
A. Users must be able to find and trust data in the system
B. Data must not be available to certain roles
C. The system must keep the data clean for future use
D. Users must not use the same data too often to avoid contamination
E. The system must enable easy and correct entry of data
Answer: A,C,E