Salesforce AP-202 Q&A - in .pdf

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  • Exam Code: AP-202
  • Exam Name: B2B Commerce for Developers Accredited Professional
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NEW QUESTION: 1
The digital representation of an analog waveform at a point in time is called a:
A. Sample
B. Example
C. Tester
D. Tryout
Answer: A

NEW QUESTION: 2
Which three technologies does HTML5 encompass? (Choose three.)
A. HTML
B. ASP.NET
C. JavaScript
D. C#
E. CSS
Answer: A,C,E
Explanation:
Explanation
* HTML5 has full CSS3 Support.
* While developing HTML5 some rules were established including:
New features should be based on HTML, CSS, DOM, and JavaScript

NEW QUESTION: 3
회사는 재무보고 목적으로 정액 감가 상각을 사용하지만 세금 목적으로 가속 감가 상각을 사용합니다. 다음 중 어떤 계좌 잔고가 일반 재무 제표보다 세금 목적으로 사용 된 재무 제표에서 더 낮습니까?
A. 총 고정 자산.
B. 이익 잉여금.
C. 감가 상각 누계액.
D. 현금.
Answer: B
Explanation:
Under accelerated depreciation, depreciation expense is higher and net income is lower.
Retained earnings would th5n afore be lower for tax-reporting purposes than for general purpose financial reporting based on straight-line depreciation.

NEW QUESTION: 4
ST acquired 70% of the equity shares of DE for $87,500 on 30 September 20X5. At the date of acquisition the net assets of DE were $54,700 and the fair value of the non controlling interest was measured at
$19,700. There has been no impairment of goodwill.
On 30 September 20X9 ST disposed of its entire investment in DE for $262,500 when the net assets of DE were $96,250.
What is the gain or loss on disposal of DE that will be included in ST's consolidated profit or loss for the year ended 30 September 20X9?
A. $113,750 loss
B. $166,250 loss
C. $113,750 gain
D. $166,250 gain
Answer: C

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