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NEW QUESTION: 1
Which of the following would NOT be classified as part of non-current assets in a statement of financial position?
A. A property held as an investment which is let to tenants.
B. The goodwill arising on the acquisition of a subsidiary.
C. Assets held for sale, classified in accordance with IFRS 5 Non-current Assets Held for Sales and Discontinued Operations.
D. The interest paid on a loan raised to fund the construction of a factory, where that factory is still not ready for its intended use.
Answer: C
NEW QUESTION: 2
A controller wants to run a Trial Balance report by main account and department.
What does the controller need to set up so that Microsoft Dynamics AX Financials will allow this selection during the generation of the Trial Balance report?
A. accounts structures
B. financial dimension sets
C. derived financial hierarchies
D. advanced rule structures
Answer: A
NEW QUESTION: 3
Die BESTE Methode zum Nachweis der Richtigkeit einer Systemsteuerberechnung ist:
A. Neuerstellung der Programmlogik unter Verwendung einer generalisierten Prüfsoftware zur Berechnung der monatlichen Gesamtsummen.
B. Detaillierte visuelle Überprüfung und Analyse des Quellcodes der Berechnungsprogramme
C. Vorbereiten simulierter Transaktionen zum Verarbeiten und Vergleichen der Ergebnisse mit vorbestimmten Ergebnissen.
D. Automatisches Ablaufdiagramm und Analyse des Quellcodes der Berechnungsprogramme.
Answer: C
Explanation:
Erläuterung:
Das Vorbereiten simulierter Transaktionen für die Verarbeitung und der Vergleich der Ergebnisse mit vorgegebenen Ergebnissen ist die beste Methode zum Nachweis der Richtigkeit einer Steuerberechnung. Eine detaillierte visuelle Überprüfung, Flussdiagramme und Analyse des Quellcodes sind keine wirksamen Methoden, und die monatlichen Summen würden die Genauigkeit einzelner Steuerberechnungen nicht beeinträchtigen.
NEW QUESTION: 4
A. if (result != background.backgroundAccessStatus.allowedWithAlwaysOnRealTimeConnectivity)
B. if (result != background.backgroundAccessStatus.allowedMayUseActiveRealTimeConnectivity)
C. if (result == background.BackgroundAccessStatus.allowedWithAlwaysOnRealTimeConnectivity)
D. if (result == background.BackgroundAccessStatus.allowedMayUseActiveRealTimeConnectivity)
Answer: C
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