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NEW QUESTION: 1
올해 6 월 1 일, XYZ Company는 영국 파운드를 10,000 유로에 구입했습니다. 또한 25,000 유로의 토지를 인수했습니다. 연말 또는 12 월 31 일의 XYZ Company 회계 연도에서 파운드의 현물 환율은 1.20 유로였습니다. 그 땅의 가치는 27,500 유로였습니다. XYZ Company는 비 화폐 성 항목을 역사적 비용으로 기록합니다. 다음 중 XYZ Company 대차 대조표에이 거래가 올바르게 표시된 것은 무엇입니까?
A. EUR12,000 EUR27,500
B. EUR10,000 EUR27,500
C. EUR12,000 EUR25,000
D. EUR10,000 EUR25,000
Answer: C
Explanation:
At the balance sheet date, monetary items are reported at the closing rate, which is often the spot rate on the balance sheet date. Nonmonetary items measured at historical cost reported at the rate on the transaction date. Thus, the pounds are reported at EUR12.0001.20
EUR/E x EUR10,000), and the land is reported at EUR25,000.

NEW QUESTION: 2
Welche Phase des CSI-Ansatzes (Continuous Service Improvement) wird am besten mit dem Satz „Verstehen und vereinbaren Sie die Prioritäten für Verbesserungen auf der Grundlage einer tieferen Entwicklung der in der Vision definierten Prinzipien“ beschrieben?
A. Sind wir dort angekommen?
B. Wo sind wir jetzt?
C. Wie kommen wir dorthin?
D. Wo wollen wir sein?
Answer: D

NEW QUESTION: 3
Refer to the exhibit.

What is the effect of the configuration''
A. When users attempt to connect to vty lines 0 through 4. the device will authenticate them against TACACS* if local authentication fails
B. The device will allow only users at 192 168.0.202 to connect to vty lines 0 through 4
C. The device will authenticate all users connecting to vty lines 0 through 4 against TACACS+
D. The device will allow users at 192.168.0.202 to connect to vty lines 0 through 4 using the password ciscotestkey
Answer: C
Explanation:
Explanation