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NEW QUESTION: 1
Entity X effects self-insurance against loss from fire by appropriating an amount of retained earnings each year equal to the amount that would otherwise be paid out as fire insurance premiums. The procedure used by entity X:
A. Acceptable provided that fire losses are charged against the appropriation.
B. Acceptable provided that fire losses are not charged against the appropriation.
C. Prohibited for external reporting purposes.
D. Acceptable if the amount is shown outside the equity section of the balance sheet.
Answer: B
Explanation:
Accrual of an expense prior to the occurrence of the event for which an entity is self insured should not be permitted. This rule holds because the fair value of the property diminishes only if the event actually occurs. But an appropriation of retained earnings is acceptable to disclose the self-insurance policy if when a fire loss occurs, the entry appropriating retained earnings is reversed and the loss is charged against income of period of loss and not against retained earnings.
NEW QUESTION: 2
The BIG-IP Administrator creates a custom iRule that fails to work as expected. Which F5 online resource should the administrator use to help resolve this issue?
A. University
B. DevCentral
C. Health
D. Bug Tracker
Answer: B
NEW QUESTION: 3
任意の取引先レコードを手動で共有する場合、デフォルトでは、レコードの所有者は取引先レコードへのフルアクセス権を持ち、関連する取引先責任者、商談、ケースに対する読み取り/書き込みアクセス権を持ちます。 その取引先レコードの新しい手動共有ルールを作成し、[ユーザー]リストから所有者の名前を選択することで、関連する連絡先、商談、ケースに対する読み取り/書き込みアクセスを読み取り専用のように所有者に制限することができます。
A. 偽
B. 真
Answer: A
NEW QUESTION: 4
Company X's government has seen the the balance of payments deficit steadily rising while they have been in power.
Which of the following would be a good policy to implement to counteract this?
A. Decrease the interest rates across the whole economy to limit foreign investment
B. Increase the rate of income tax by 10% in each bracket
C. Increase the rate of interest in the economy by 5%
D. Reduce bureaucracy by removing quotas and obligations for imported goods
Answer: A
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