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NEW QUESTION: 1
1 년 12 월 31 일에 기업은 다음과 같은 지분 계정을 가지고 있었습니다.

40,000 주 보통주는 각각 미화 26 달러의 가격으로 발행되었습니다. 2 년 1 월 2 일, 주당 30 달러에 2,000 주가 인수되었습니다. 이러한 자기 주식의 회계 처리에는 원가법이 사용됩니다. 다음 중 자기 주식 취득의 효과를 올바르게 설명하는 것은 무엇입니까?
A. 이익 잉여금 잔고가 미화 8,000 달러 감소합니다.
B. 보통주가 US $ 20,000 감소합니다.
C. 보통주 발행으로 인한 주식 보험료는 미화 32,000 달러 감소합니다.
D. 총 자본금이 US $ 60,000 감소합니다.
Answer: D
Explanation:
Using the cost method, the journal entry to record the acquisition of the treasury shares includes a debit to treasury shares for US $60,000. The balance of the treasury shares account is classified as a contra equity item. Thus, the acquisition of the treasury shares reduces total equity by US $600002.000 shares x $30).

NEW QUESTION: 2
Match the Azure service to the correct description.
Instructions: To answer, drag the appropriate Azure service from the column on the left to its description on the right. Each service may be used once, more than once, or not at all.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation

Section: Understand Core Azure Services

NEW QUESTION: 3
侵入テスト担当者がフィッシング詐欺キャンペーンを設計していて、ユーザーのリスト（またはターゲット組織）を作成したいと考えています。最も適切なテクニックはどれですか？（Select TWO）
A. コーポレートコールセンターを社会的に設計します。
B. 会社のWebサイトをこすります。
C. インターネットのWHOISデータベースを照会します。
D. ソーシャルネットワーキングサイトからユーザーを収集します。
E. 投稿された求人情報を検索します。
Answer: B,D