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NEW QUESTION: 1

A. Option D
B. Option C
C. Option B
D. Option A
Answer: C,D

NEW QUESTION: 2
12 월 1 년에 1 월에 특별 프로모션에 사용하기 위해 카탈로그가 인쇄되었습니다.
2. 카탈로그는 12 월 13 일에 프린터에 의해 배송되었습니다.
US $ 70,000 첨부. 1 월 2 일에 지불이 이루어졌습니다. 미국 $ 70.000은 12 월 31 일에 이연 비용으로 보고되어야 합니다.
A. 매칭 원리.
B. 비용 원칙
C. 수익 인식 원칙.
D. 신뢰성 원리.
Answer: A
Explanation:
Matching is the simultaneous or combined recognition of revenues and expenses resulting directly and jointly from the same transactions or other events. Expenses should be associated with the revenues that they help to create. Because the catalogs are still on hand at the balance sheet date, they will not contribute to an inflow of economic benefits until the next period. Hence, the cost should be deferred and matched with the revenues of the following period.

NEW QUESTION: 3
Which step clarifies the requirements with business leads?
A. Commit
B. Compile
C. Clarify and confirm
D. Check
Answer: C