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NEW QUESTION: 1
売掛金スペシャリスト関連の役割に含まれる2つの職務はどれですか？ （2つ選択してください。）
A. 買掛金請求書の輸入義務
B. 領収書作成義務
C. トレーディングコミュニティ階層管理義務
D. 支払い決済管理義務
Answer: A,D
NEW QUESTION: 2
移行監査の主な目的は次のうちどれですか？
A. 事業継続
B. 適切性を管理する
C. システムパフォーマンス
D. データの整合性
Answer: D
NEW QUESTION: 3
Welcher der folgenden DNS-Eintragstypen ist ein Alias?
A. PTR
B. SRV
C. NS
D. CNAME
Answer: D
NEW QUESTION: 4
Grum Corp., a publicly-owned corporation, is subject to the requirements for segment reporting. In its
income statement for the year ended December 31, 1991, Grum reported revenues of $50,000,000,
operating expenses of $47,000,000, and net income of $3,000,000. Operating expenses include payroll
costs of $ 15,000,000. Grum's combined identifiable assets of all industry segments at December 31,
1 991, were $40,000,000.
Cott Co.'s four business segments have revenues and identifiable assets expressed as percentages of
Cott's total revenues and total assets as follows:
Which of these business segments are deemed to be reportable segments?
A. Ebon only.
B. Ebon, Fair, Gel, and Hak.
C. Ebon and Fair only.
D. Ebon, Fair, and Gel only.
Answer: B
Explanation:
Rule: A segment must be at least 10% of:
1 . Combined revenues (whether intersegment or unaffiliated customers), or
2 . Operating income (of all segments not having an operating loss), or
3 . Identifiable assets.
Choice "d" is correct. Ebon, Fair, Gel, and Hak, since all four companies meet at least one of the criteria.