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NEW QUESTION: 1
You Have a quote named Quote1 that is sent to a customer. The customer approves the quote. You generate an order from Quote 1 You need to identify the status of the order.
What should you identify?
A. Ready
B. Active
C. Invoiced
D. Draft
E. Canceled
Answer: B
NEW QUESTION: 2
위험 회피의 일부가 아닌 매도 가능 금융 자산을 대차 대조표에서 공정 가치로 재 측정한다고 가정하면, 외환 거래 나 손상으로 발생하지 않는 손익은 다음과 같습니다.
A. 자본에서 직접 인식해야 합니다.
B. 당기 손익으로 인식하거나 직접 자본으로 인식 할 수 있습니다.
C. 손익으로 인식해야 합니다.
D. 결과가 손실 인 경우 손익으로 인식하고 결과가 이익 인 경우 직접 자본으로 인식해야합니다.
Answer: A
Explanation:
A gain or loss on an available-for-sale financial asset that is not part of a hedge is recognized directly in equity through the statement of changes in equity except for impairment losses and foreign exchange gains and losses. The accumulated remeasurement gain or loss is included in profit or loss when the asset is derecognized.
NEW QUESTION: 3
Implementing a process in a change management system takes place after:
A. approval by the CAB.
B. rigorous peer review.
C. initial test in a sandbox.
D. consultation with the vendor.
Answer: A