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NEW QUESTION: 1
Assume that employees confessed to a US $500,u-ui-1i- inventory theft but are not able to make restitution. How should this material fraud be shown in the company's financial statements?
A. Classified as a loss and shown as a separate line item in the income statement.
B. Included in cost of goods sold because the goods are not on hand, losses on inventory shrinkage are ordinary, and it would cause the least amount of attention.
C. Recorded directly to retained earnings because it is not an income-producing item
D. Initially classified as an accounts receivable because the employees are responsible for the goods. Because they cannot pay, the loss would be recognized as a write-off of accounts receivable.
Answer: A
Explanation:
Expenses include losses. Their essential nature is the same, and they are not treated as separate financial statement elements. Losses may or may not occur in the course of ordinary activities. For example, they may result from nonreci procal transactionse.g. theft), reciprocal transactionse.g.. a sale of plant assets), or from holding assets or liabilities. Losses are typically displayed separately.

NEW QUESTION: 2
Beal, Inc. intends to lease a machine from Paul Corporation. Beal's incremental borrowing rate is 14%.
The prime rate of interest is 8%. Paul's implicit rate in the lease is 10%, which is known to Beal. What interest rate will be used to calculate the minimum lease payments?
A. 8%
B. 10%
C. 14%
Answer: B
Explanation:
The lessor wants to either recover the fair market value of the asset it is selling or recover whatever is possible. The lessor's implicit rate in the lease is the rate of interest that the lessor charges the lessee for providing financing. The implicit rate is usually higher than the lessor's own borrowing rate so that the lessor makes a profit on the interest spread. The lessee's incremental borrowing rate does not enter into this calculation. The prime rate (8%) is never used unless it happens to be the same as the implicit rate.

NEW QUESTION: 3
Refer to the exhibit.

The exhibit shows the Cisco IOS CLI output of debug ipdhcp packet, which was captured on a router that is located at a branch office where a single IP phone is located. There is a standalone Cisco Unified Communications Manager server at the central site, which also provides DHCP services to the IP phone at the branch office. You are troubleshooting a problem where the IP phone received an IP address in the correct subnet and with a correct subnet mask from the DHCP server, but never completed registration with Cisco Unified CM. Assuming the IP phone is correctly defined on Unified CM, which two statements the network components are true? (Choose two.)
A. IThe MAC address of the IP phone is ec44761e3e7d.
B. There is no IP connectivity between the VLAN 101 interface of the branch router and the ip- helper address that is configured on this interface.
C. Based on the information provided, we cannot conclude if there is IP connectivity between the IP phone and Cisco Unified CM.
D. The IP address of the DHCP server is 10.101.15.1.
E. The MAC address of the VLAN 101 interface is 01ec44761e3e7d.
F. The MAC address of the IP phone is 01ec44761e3e7d.
Answer: A,C
Explanation:
Explanation/Reference:
Explanation: In the logs the only information that we get is about the mac address of the IP phone because the IP phone is raising the boot request.

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