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NEW QUESTION: 1
Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the
proceeds over the carrying amount of the warehouse sold should be reported as a(an):
A. Reduction of the cost of the new warehouse.
B. Extraordinary gain, net of income taxes.
C. Gain from discontinued operations, net of income taxes.
D. Part of continuing operations.
Answer: D
Explanation:
Choice "b" is correct. Part of continuing operations.
Rule: When a fixed asset is sold, gain or loss is recognized as part of income from continuing operations.
The amount of the gain or loss is equal to the difference between the proceeds from the sale and the
carrying amount (FMV) of the fixed asset sold.
Choice "a" is incorrect. The gain is not extraordinary and is shown gross - not net of tax.
Choice "c" is incorrect. The gain is part of continuing operations - not discontinued operations.
Choice "d" is incorrect. The gain is not reported as a reduction of the cost of the new warehouse.

NEW QUESTION: 2
Which two configurable options are available in Boot Options for a virtual machine?
(Choose two.)
A. Force BIOS setup
B. Tools Upgrades
C. Encryption
D. Firmware
Answer: A,D
Explanation:
Reference https://pubs.vmware.com/vsphere-4-esx-
vcenter/index.jsp?topic=/com.vmware.vsphere.vmadmin.doc_41/vsp_vm_guide/configuring
_virtual_machines/t_configure_the_boot_options.html

NEW QUESTION: 3
並行元帳を実装し、サプライヤとの統合資産取得を転記しました。生成されたドキュメントはすべての会計原則を更新しますか？
A. 評価文書
B. 運用文書
C. 決済伝票
D. 管理文書
Answer: D

NEW QUESTION: 4
Who is responsible for determining which processes from the Process Groups will be employed and who will be performing them?
A. Project manager and project team
B. Project team and functional manager
C. Project sponsor and functional manager
D. Project sponsor and project manager
Answer: A
Explanation:
The project management processes are presented as discrete elements with well- defined interfaces. However, in practice they overlap and interact in ways that are not completely detailed here. Most experienced project management practitioners recognize there is more than one way to manage a project. The specifics for a project are defined as objectives that must be accomplished based on complexity, risk, size, time frame, project team's experience, access to resources, amount of historical information, the organization's project management maturity, and industry and application area. The required Process Groups and their constituent processes are guides to apply appropriate project management knowledge and skills during the project. In addition, the application of the project management processes to a project is iterative and many processes are repeated and revised during the project. The project manager and the project team are responsible for determining what processes from the Process Groups will be employed, by whom, and the degree of rigor that will be applied to the execution of those processes to achieve the desired project objective.