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NEW QUESTION: 1
실체는 공원을 위해 지자체에 토지를 기증했습니다. 토지 비용은 미화 75,000 달러였으며, 기부 당시 시장 가치는 전문가가 결정한 미화 2 달러였습니다.
기업이 부동산 플랜트의 원가 요소와 초기 인식 후에 장비를 채택하도록 선택하지 않은 경우 토지의 다이얼을 기록하는 분개는 다음과 같습니다.

A. 옵션 D
B. 옵션 C
C. 옵션 B
D. 옵션 A
Answer: B
Explanation:
An item of PPE is carried at cost minus any accumulated depreciation and impairment losses. Under the allowed alternative treatment an item of PPE may be carried at a revalued amount equal to fair value at the revaluation date minus any subsequent accumulated depreciation and impairment losses_ Land is not depreciated, so it should be carried at its amount. This amount should be determined by a professional appraisal. The revaluation increased the carrying amount and is therefore credited directly to equity a situation surplus. Accordingly, the entry is to debit land and credit revaluation for US $125.000. The entire surplus may be transferred to retained Earnings but not through profit or loss) when the asset is derecognize Upon on the asset should be removed from the balance sheet.
NEW QUESTION: 2
A sales representative at Universal Containers who recently lost a sales deal to a competitor has set the opportunity stage to closed/lost. What impact will this have on the opportunity in the forecast?
A. It will be associated with the closed forecast category and it contributes to the forecast.
B. It will be associated with the lost forecast category and only sales managers will be able to view it in the forecast.
C. It will be associated with the omitted forecast category and sales management must override to exclude it from the forecast.
D. It will be associated with the omitted forecast category and does NOT contribute to the forecast.
Answer: D
NEW QUESTION: 3
Which of the following actions on the part of a trustee is (are) a breach of his duties?
1.Placing substantial amounts of cash from the sale of securities in a noninterest bearing checking account for a period of years
2.Investing all trust assets in securities that favor income beneficiaries to the detriment of remainderpersons
A. 2 only
B. Neither 1 nor 2
C. 1 only
D. Both 1 and 2
Answer: D