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NEW QUESTION: 1
농장은 임대차 A를 다음과 같이 취급해야 합니다 :
A. 연간 임대료는 미화 14,200 달러, 집행 비용은 미화 800 달러입니다.
B. 초기 자산 금액이 US $ 101.400 인 금융리스.
C. 연간 임대 비용의 현재 가치를 연간 운영에 부과하는 운영 임대.
D. 연간 임대료는 미화 $ 15.000이고 집행 비용은 미화 $ 800입니다.
Answer: D
Explanation:
Lease a is an operating lease with a $ 15,000 annual rental expense with annual executor costs (e.g.) maintenance, insurance, and taxes of US$800 to be paid by the lessee, an
operating lease does not transfer the risks and rewards of ownership to the lease a is nothing more than a rent arrangement. Circumstances in which the risks and rewards of ownership are normally deemed to be transferred include the following the lease transfers title to the lessee, the lease has a bargain purchase option, the lease term is for the major part of the useful life of the leased asset, the present value of the minimum lease payments is at least substantially all of the asset's fair value, or the asset is usable only by the lessee without major modification. On January1, plantation partners is planning to enter as the lessee into the two lease agreements described in the opposite column each lease is noncancelable, and plantation does not receive title to either leased property during or at the end of the lease term all payments required under these agreements are due on January 1 each year.

NEW QUESTION: 2
Which of the following statements best describes attribute sampling versus variables sampling?
A. Both are the same concept.
B. Attribute sampling is concerned with prevention, whereas variables sampling is concerned with inspection.
C. Attribute sampling is concerned with conformance, whereas variables sampling is concerned with the degree of conformity.
D. Attribute sampling is concerned with special causes, whereas variables sampling is concerned with any causes.
Answer: C
Explanation:
Attribute sampling determines whether a result does or does not conform. Variables sampling rates a result on a continuous scale to measure the degree of conformity. [Monitoring and Controlling] PMI@, PMBOK@ Guide, 2013, 250

NEW QUESTION: 3
Which TWO of the following tasks is associated with a Finance Department's Management Accounting section?
A. Corporate governance compliance within the organisation
B. Verifying systems of control
C. Arranging for the financing of plans made
D. Dealing with tax administration
E. Providing management with decision making information
F. Preparing investment appraisals
Answer: E,F

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