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NEW QUESTION: 1
質問のドラッグアンドドロップ
手順をドラッグアンドドロップして、基本的なGREトンネルを左から右の正しいシーケンスに設定します（すべてのオプションが使用されるわけではありません）。

Answer:
Explanation:

NEW QUESTION: 2
An entity sells a durable good to a customer on January 1, Year 1, and the customer is automatically given a 1-year warranty. The customer also buys an extended warranty package extending the coverage for an additional 2 years to the end of Year 3. At the time of the original sale, the company expects warranty costs to be incurred evenly over the life of the warranty contracts. The customer has only one warranty claim durln2 the 3-year period, and the claim occurs during Year 2. The company will recognize income from the sale of the extended warranty:
A. At the time of the claim in Year 2.
B. In Year 2 and Year 3.
C. December 31, Year 3, when the warranty expires.
D. On January 1. Year 1
Answer: B
Explanation:
Because warranty costs are expected to be incurred evenly over the life of the warranty contracts, the income should be recognized on the straight-line basis over the life of the extended warranty contract.

NEW QUESTION: 3
The organization of efforts to develop and involve employees depend upon_________________.
A. The number of employees
B. Resources of the company
C. All the above
Answer: C

NEW QUESTION: 4
금융리스의 경우, 더 적은 금액으로 기록 된 총 투자,리스 지불은 다음과 같습니다.
A. 최소 임대료의 현재 가치에서리스 기간 종료시 더 적은 금액으로 발생하는 보증되지 않은 잔액을 뺀 값입니다.
B. 최소 임대료의 현재 가치 또는 임대 자산의 공정 가치의 90 % 미만.
C. 최소리스 지불금과 리스 기간 종료시 더 적은 금액으로 발생하는 미 보장 잔액
D. 최소 임대료의 현재 가치와 비근로 금융 수입의 차이.
Answer: C
Explanation:
For a finance lease, the lesser should record as the gross investment in the lease the amount of the minimum lease payments (payments plus either any bargain purchase option or any residual value guaranteed by the lessee, a party related to the lessee, or by a financially capable parry unrelated to the lesser or the lessee) plus any amounts of unguaranteed residual value. The net investment in the lease is equal to the gross investment minus unearned finance income.