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NEW QUESTION: 1
인기 잡지의 발행인은 3 년 구독에 대해 특별 할인 된 가격을 제공합니다. 대차 대조표 일에 이미 수집되었지만 미래 기간과 관련된 금액은 다음과 같이 가장 잘 나타납니다.
A. 이연 자산 계정으로 수령할 수 있는 사전 수집 된 구독
B. 지연 구독 매출 책임 계정
C. 누적 가입 수익 자산 계정
D. 가입 수익 수익 계정
Answer: B
Explanation:
Income, which includes revenue and gains, is recognized in the income statement when an increase in future economic benefits related to an increase in an asset or a decrease in a liability can be reliably measured. Revenue is recognized reported as revenue) in the period in which the recognition criteria are met: therefore, when it is received in advance, the amount applicable to future periods is deferred. This deferral reflects the uncertainty of the reliable measurement of the future economic benefits. The uncertainty arises because the entity still must satisfy an obligation to perform in the future before it is entitled to the future economic benefits. The amount received in advance is considered a liability because it represents a present obligation arising from a past event.
Accordingly, deferred or unearned revenue is an amount that has been received but that has not met the recognition criteria for revenue.

NEW QUESTION: 2
単一のアドレスではなくグループアドレスにパケットを送信するIPv6アドレスブロックはどれですか？
A. FE80 :: / 10
B. 2000 :: / 3
C. FF00 :: / 8
D. FC00 :: / 7
Answer: C
Explanation:
FF00::/8 is used for IPv6 multicast and this is the IPv6 type of address the question wants to ask. FE80::/10 range is used for link-local addresses. Link-local addresses only used for communications within the local subnetwork (automatic address configuration, neighbor discovery, router discovery, and by many routing protocols). It is only valid on the current subnet. It is usually created dynamically using a link-local prefix of FE80::/10 and a 64-bit interface identifier (based on 48-bit MAC address).

NEW QUESTION: 3
Three characteristics determine the reliability of information. Which characteristics are these?
A. Availability, Integrity and Confidentiality
B. Availability, Nonrepudiation and Confidentiality
C. Availability, Integrity and Correctness
Answer: A

NEW QUESTION: 4
In certain situations, a health plan can use the results of utilization review to intervene, if necessary, to alter the course of a plan member's medical care. Such intervention can be based on the results of
A. Concurrent review
B. D. A, B, and C
C. Prospective review
D. A and B only
E. B only
F. A and C only
Answer: A

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