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NEW QUESTION: 1
According to the FASB conceptual framework, which of the following statements conforms to the
realization concept?
A. Equipment depreciation was assigned to a production department and then to product unit costs.
B. Product unit costs were assigned to cost of goods sold when the units were sold.
C. Cash was collected on accounts receivable.
D. Depreciated equipment was sold in exchange for a note receivable.
Answer: D
Explanation:
Choice "b" is correct. Revenues and gains are realized when assets are exchanged for cash or claims to
cash. SFAC 5 para. 83.
Choice "a" is incorrect. Assigning depreciation in a production department is an example of allocating
overhead. There is no realization associated with the assignment.
Choice "c" is incorrect. The realization concept is integral to accounting for revenues and expenses and is
not connected to collection of receivables.
Choice "d" is incorrect. Assignment of overhead costs to products and thus to cost of goods sold is an
example of matching. There is no realization associated with this assignment.
NEW QUESTION: 2
A. Amazon Relational Database service
B. Amazon Elastic Map Reduce
C. AWS Elastic Beanstalk
D. Amazon ElastiCache
E. Elastic Load Balancing
Answer: B,C
Explanation:
Explanation
The below services provide Root level access:* EC2* Elastic Beanstalk* Elastic MapReduce - Master Node* Opswork
NEW QUESTION: 3
You want to open a raw image from your digital camera in Photoshop using the Camera Raw dialog box. You want to be able to return to the Camera Raw dialog box later to make edits. What should you do in the Camera Raw dialog box to enable this?
A. Click the Open Image button to open the image in Photoshop, and then choose Layer > Smart Objects > Convert to Smart Object.
B. Click the underlined Workflow Options text at the bottom of the Camera Raw dialog box, and select Open in Photoshop as Smart Objects.
C. Alt-click (Windows) / Option-click (Mac OS) the Save Image button.
D. Alt-click (Windows) / Option-click (Mac OS) the Open Image button.
Answer: B
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