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NEW QUESTION: 1
항공사는 다음과 같은 기간 동안 항공권의 수익을 인식해야 합니다.
A. 승객 예약이 예약되었습니다.
B. 티켓이 발행됩니다.
C. B 승객 예약이 확인되었습니다.
D. 관련 비행이 발생합니다.
Answer: D
Explanation:
Recognition of an element of financial statements income, which includes revenue and gains) requires that two criteria be met. It must be probable that any future economic benefit associated with the item will flow to or from the enterprise, and the cost or value of the item must be measurable with reliability. The usual procedures for income recognition, e.g.. that income be earned, reflect these criteria. Thus, income is recognized when an increase in future economic benefits is associated with an increase in an asset or a decrease in a liability. The recognition criteria are not met with respect to the collections from sales of airline tickets until the receipt of future -gnomic benefits is sufficiently certain. Such certainty exists when the airline performs the contracted-for service, that is, when the related flights occur. The critical event in the earning process for the airline is the delivery of the service to the customer, which occurs when the related flight takes place
NEW QUESTION: 2
An objective measure is a measure that can be obtained by:
A. Counting
B. None of the above
C. An individual's perception
D. All the above
Answer: A
NEW QUESTION: 3
Repeat the SOAMANAGER configuration for the following proxies:
A. CO_MDG_BP_RPLCTCO for outbound confirmations from SAP ERP.
B. None of above
C. Point one and two
D. CO_MDG_BP_RPLCTRQ for outbound integrations from SAP ERP.
Answer: C
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