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NEW QUESTION: 1
컴퓨터 소프트웨어 회사는 1 년 2 월 1 일에 소프트웨어 패키지를 프로그래밍 하기로 동의했습니다.
1 월 3 월 1 일에 첫 번째 지불금을 매월 1 일에 미화 $ 10,000로 지불해야 합니다. 소프트웨어는 1 년 6 월 1 일에 고객이 수락합니다. 1 년 수입은 얼마나 인식됩니까?
A. US $ 120.000
B. US $ 0
C. US $ 100.000
D. US $ 110.01,0
Answer: B
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 entity, 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. However, the entity has not substantially completed what it must do to be entitled to the benefits represented by the advance payment, and the receipt of future economic benefits is not sufficiently certain to merit income recognition.
Accordingly, a liability should be recognized because the entity has a current obligation arising from a past event that will require an outflow of economic benefits, that is, to deliver the software or to refund the customer's money. Thus, a liability for US $100,000 and revenue of US $0 should be recognized for Year I NOTE: This analysis assumes that the sale of the software is a sale either of goods or of services for which the appropriate conditions have not been met. Under IRS 18, Revenue Recognition, revenue is recognized for a sale of goods when the entity has transferred the significant risks and rewards of ownership, the entity has neither continuing managerial involvement to a extent associated with ownership nor effective control over the goods, the amount can be reliably measured, it is probable that the economic benefits will flow to the entity, and transaction costs can be reliably measured. For a sale of services, revenue is recognized when revenue can be reliably measured, it is probable that the economic benefits will flow to the entity, the stage of completion can be reliably measured, and the costs incurred and the costs to complete can be reliably measured.

NEW QUESTION: 2
Welche Funktion bietet SOAP (Simple Object Access Protocol) bei der Verwendung von Webdiensten?
A. Sicherheitsmodell
B. Modell zur Beschreibung von Webdiensten
C. Kommunikationsprotokoll
D. Verzeichnis der registrierten Webdienste
Answer: C
Explanation:
Erläuterung:
SOAP, ursprünglich als Simple Object Access Protocol definiert, ist eine Protokollspezifikation zum Austausch strukturierter Informationen bei der Implementierung von Webdiensten in Computernetzwerken.
Für das Nachrichtenformat wird XML Information Set verwendet, und für die Nachrichtenaushandlung und -übertragung werden normalerweise andere Protokolle der Anwendungsebene verwendet, insbesondere HTTP (Hypertext Transfer Protocol) oder SMTP (Simple Mail Transfer Protocol).

NEW QUESTION: 3
Which three statements are true about Oracle Clusterware components, architecture, and behavior?
A. All cluster nodes can write or read from the Oracle Clusterware Repository (OCR) file at the same time.
B. The Oracle High Availability Services Daemon (OHASD) is responsible for monitoring and maintaining the availability of the Clusterware stack on a cluster node.
C. Voting disks stored in Automatic Storage Management (ASM) can be discovered or used even if the ASM instance on a cluster node is down.
D. The Cluster Synchronization Services Daemon (CSSD) must connect to the cluster by accessing the Oracle Clusterware Repository (OCR) file before the Oracle High Availability Services Daemon (OHASD) is started.
E. Time synchronization in an Oracle Cluster is possible without using network Time Protocol (NTP).
F. The Cluster Ready Services Daemon (CRSD) is responsible for monitoring and maintaining the availability of cluster resources defined in the Oracle Local Repository file (OLR).
Answer: B,C,E
Explanation:
Explanation
F: To activate CTSS in your cluster, you must stop and deconfigure the vendor time synchronization service on all nodes in the cluster. CTSS detects when this happens and assumes time management for the cluster.
For example, to deconfigure NTP, you must remove or rename the ntp.conf file.

NEW QUESTION: 4
Which step is not required when using AppToCloud to migrate an on premises WebLogic Server domain to Oracle Cloud?
A. Perform a health check for the on-premises domain.
B. Perform an import operation on an existing Oracle Java Cloud Service instance.
C. Add a Coherence data- tier to an existing Oracle Java Cloud Service instance.
D. Create an Oracle Java Cloud Service instance.
E. Upload the exported domain to cloud storage.
Answer: C