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NEW QUESTION: 1
A manufacturer produces a quality product for which it charges a little more than some competing items but gives its consumers a more liberal warranty policy. The product carries a 5-year warranty that covers both labor and materials charges. Which of the following defines the appropriate method of accounting for the warranty?
A. Recognition of a provision.
B. Sales warranty.
C. Tax basis.
D. Cash basis
Answer: A
Explanation:
A provision is a liability of uncertain timing and amount A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. Whether a past event results in a present obligation is usually clear. Thus, it is clear from the circumstances that the entity's sale of goods without warranty is an obligating event that resulted in a present obligation for the issuance of warranty costs. Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event (called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Assuming that the amount of warranty costs can be reliably estimated all though they are uncertain in timing and amount compared with a trade payable, for example) and that the outflow is probable in these circumstances, "more likely than not"), the manufacturer's contractual present obligating should result in recognition of a provision.
NEW QUESTION: 2
Refer to the exhibit.
What is the result of the configuration?
A. The EtherChannels would not form because the load-balancing method must match on the devices.
B. The EtherChannels would form and both devices would use the dst-ip load-balancing method because Switch1 is configured with EtherChannel mode active.
C. The EtherChannels would form and function properly even though the load-balancing and EtherChannel modes do not match.
D. The EtherChannels would form, but network loops would occur because the load-balancing methods do not match.
Answer: C
NEW QUESTION: 3
You add a new user to Microsoft Dynamics CRM Online. You assign the user theSystem administratorrole.
The user reports that he cannot access all of the available entities. The only entities available are used to configure or customize the system.
What is the cause of this issue?
A. The user does not have a Microsoft Dynamics CRM Online license.
B. The user is on the incorrect business unit.
C. The user Access mode is set to Administrative mode
D. The user does not have the security role assigned.
Answer: C
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