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NEW QUESTION: 1
In the UK there is a principles based approach to corporate governance. Which THREE of the following statements are part of this approach?
A. Some of the provisions of the UK corporate code may not be followed exactly providing departure can be justified.
B. It provides a set of rules which must be followed in all circumstances.
C. The UK code of corporate governance adopts a 'comply or explain' approach.
D. It includes legislation involving punishment for non-compliance.
E. It consists of principles to be followed unless there is a justifiable reason not to do so.
Answer: A,C,E

NEW QUESTION: 2
IBM Flash Systemと統合すると、スケールアウト並列処理を提供し、分析クラスターのパフォーマンスを劇的に加速する製品はどれですか。
A. IBM Spectrum Scale
B. IBM Spectrum Accelerate
C. IBMクラウドオブジェクトストレージ
D. IBM Spectrum Connect
Answer: A

NEW QUESTION: 3
At its balance sheet date, an entity reliably estimates that the expected cost of compensated absences resulting from short-term disability will be US $100,000. This unused entitlement arose from employee services rendered during the period and is accumulating. How should it be accounted for?
A. Only a disclosure should be made because recognition does not occur until the absences occur.
B. A direct reduction to retained earnings of US $100,000 should occur.
C. An asset of US $100,000 should be recognized.
D. An expense should be recorded for US $100,000.
Answer: D
Explanation:
Short-term employee benefits expected to be paid as a result of service rendered during the period ordinarily should be recognized as an expense and a liability accrued expense). For short-term compensated absences, the timing of recognition del ends on whether the benefits accumulate. If the benefits for compensated absences accumulate, the .,.i_1ect1d cost of short-term compensated absences is recognized when services are rendered that increase the employees entitlement to future compensated absences. The obligation is recognized whether it is vesting the employee is entitled to a cash payment for an unused entitlement upon leaving the entity) or not vesting. The amount should not be discounted. It equals the additional amount expected to be paid as a result of the unused accumulated entitlement at the balance sheet date. Hence, the entity should debit expense and credit liability for US $100,000 because the entitlement accumulates and the employees have rendered services during the period that increase their future entitlement.

NEW QUESTION: 4
A company is implementing Dynamics 365 Finance and Dynamics 365 Supply Chain Management. A proprietary reporting solution is used across multiple enterprise resource planning (ERP) applications and is the primary reporting engine for the company.
Several key entities must be synchronized to a reporting database and aggregated with ether ERP systems. The reporting database must be accessed by using Microsoft Transact-SQL (T-SQL).
You need to implement the Dynamics 365 Finance and Dynamics 365 Supply Chain Management feature.
Which feature should you use?
A. Bring your own database (BYOD)
B. Dual-write
C. Data task automation
D. Finance and Operations Connector
Answer: A