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NEW QUESTION: 1
기업은 그 결과가 재무 제표에 보다 적절하게 표현 될 것이라고 믿기 때문에 현재 연도의 감가 상각 회계법을 변경합니다. 해당 연도의 손익 계산서에서 모든 관련 금액을 실제로 결정할 수 있는 경우 기업은 회계 정책 변경으로 인한 조정을 어떻게 보고해야 합니까?
A. 제시된 첫 기간 동안 이익 잉여금 시작에 대한 조정으로보고 됨
B. 해당 연도의 감가 상각 비용 바로 다음에 별도의 감가 상각비로 공개
C. 현재 기간의 손익 결정에 포함
D. 재무 제표에 공개되지 않음
Answer: A
Explanation:
A change in accounting policy should be applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity e.g. retained earnings) for the first period presented and restating other comparative amounts.

NEW QUESTION: 2

A. Option C
B. Option A
C. Option B
Answer: A

NEW QUESTION: 3
You have a Nano Server named Nano1. Which cmdlet should you use to identify whether the DNS Server role is installed on Nano1?
A. Find-NanoServerPackage
B. Get-Package
C. Get-WindowsOptionalFeature
D. Find-Package
Answer: C
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 4
Of the following types of studies, which are concerned with the effects of drugs on behavior, thought,
perception, or mood?
A. Pharmaceutical studies
B. Psychopharmacological studies
C. Psychoactive studies
D. Chemical reactions
Answer: B
Explanation:
Psychopharmacology refers to the study of drug-induced changes in thinking, mood and
behavior. The most widely studied drugs are those available for treatment of mental disorders.
Psychopharmacology is primarily focused on chemical interactions with the brain.