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NEW QUESTION: 1
1 년 할부 매출의 1 년차에 인식되는 총 이익 금액은 다음과 같습니다.
A. US $ 2,000
B. US $ 3,200
C. US $ 4,000
D. 800 달러
Answer: D
Explanation:
In Year 1 cash receipts were US $2,000 from Year 1 installment sales. The gross profit realized is the gross profit on the portion of sales for which payment has been received.
This amount equals the Year 1 gross profit percentage multiplied by the cash receipts or US $800 {[($10.000 - $6,000) $10,000] x $2.000}. An entity sells goods on an installment basis. The table below includes information about the level of installment sales, the cost of the goods sold on installment, and the cash receipts on installment sales for Year 1 through Year 3. All cash receipt amounts shown are net of any interest charges.
NEW QUESTION: 2
You receive an e-mail with the following text message.
"Microsoft and HP today warned all customers that a new, highly dangerous virus has been discovered which will erase all your files at midnight. If there's a file called hidserv.exe on your computer, you have been infected and your computer is now running a hidden server that allows hackers to access your computer. Delete the file immediately. Please also pass this message to all your friends and colleagues as soon as possible." You launch your antivirus software and scan the suspicious looking file hidserv.exe located in c:\windows directory and the AV comes out clean meaning the file is not infected. You view the file signature and confirm that it is a legitimate Windows system file "Human Interface Device Service".
What category of virus is this?
A. Stealth Virus
B. Virus hoax
C. Spooky Virus
D. Polymorphic Virus
Answer: B
NEW QUESTION: 3
Subtracting dividends from net income available to common shareholders is reflected as a change to which of the following balance sheet items?
A. Treasury stock
B. Paid-in capital
C. Retained earnings
D. Common stock at par value
Answer: C