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NEW QUESTION: 1
다음 중 자산, 플랜트 및 장비 비용을 측정하기에 적절한 근거가 아닌 것은 무엇입니까?
A. 발굴에서 완공에 이르기까지 플랜트 건설에 소요되는 모든 비용은 자산 비용의 일부로 간주해야 합니다.
B. 생산 자산의 구매 가격, 운송 비용 및 설치 비용이 자산 비용에 포함되어야 합니다.
C. 인수 후 발생한 장비 개선 비용은 향후 서비스 잠재력을 높이는 경우 자산 비용에 추가되어야 합니다.
D. 청산 된 목재 판매와 같이 의도 된 목적으로 토지를 준비하는 과정에서 얻은 절차는 즉시 소득으로 인식되어야 한다.
Answer: D
Explanation:
Accordingly, items of property, plant, and equipment PPE that meet the recognition criterion are initially measured at cost. The cost includes the purchase price minus trade discounts and rebates. plus purchase taxes) and the directly attributable costs of bringing the assets to working condition for their intended use. Directly attributable costs include site preparation, installation, initial delivery and handling architect and equipment fees, costs of removing the assets and restoring the site. etc. Accordingly, the cost of land includes the 5 'f obtaining the land and readying it for its intended uses. but it is inappropriate to recognize the pro, ' ,,is n rated to site preparation immediately in profit or loss. They should be treated as reductions in the price of the land.
NEW QUESTION: 2
You need to install a driver. Where should you get the driver?
A. The device manufacturer
B. The Hardware Compatibility List
C. The system firmware
D. The Task Manager
Answer: D
NEW QUESTION: 3
During external penetration testing, which of the following techniques uses tools like Nmap to predict the sequence numbers generated by the targeted server and use this information to perform session hijacking techniques?
A. TCP Sequence Number Prediction
B. TCP State Number Prediction
C. IPID State Number Prediction
D. IPID Sequence Number Prediction
Answer: A
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