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NEW QUESTION: 1
When bonds are issued at a premium, the long-term liability reported on the balance sheet for the bonds:
A. decreases each year during the life of the bond
B. decreases or increases each year, depending upon the current market rate
C. increases each year during the life of the bond
Answer: A
Explanation:
When bonds are issued at a premium--an amount greater than face--the premium is amortized until it reaches zero. As the premium is decreased, the book value of the liability will decrease until it reaches face value at maturity.

NEW QUESTION: 2
Which image access mode provides the quickest way to access data?
A. Snap Access
B. Direct Access
C. Logged Access
D. Virtual Access
Answer: D

NEW QUESTION: 3
Welche der folgenden Arten von Nachweisen für den Abschlussprüfer wird als am zuverlässigsten eingestuft?
A. Die Ergebnisse eines von einem IS-Prüfer durchgeführten Tests
B. Ein Bestätigungsschreiben von einer externen Quelle
C. Ein intern generierter Computerabrechnungsbericht
D. Eine mündliche Erklärung der geprüften Stelle
Answer: B
Explanation:
Erläuterung:
Aus externen Quellen stammende Nachweise sind in der Regel zuverlässiger als die aus dem Unternehmen stammenden. Von Dritten erhaltene Bestätigungsschreiben, wie sie beispielsweise zur Überprüfung von Debitorensalden verwendet werden, sind in der Regel äußerst zuverlässig. Von einem Wirtschaftsprüfer durchgeführte Prüfungen sind möglicherweise nicht zuverlässig, wenn der Wirtschaftsprüfer nicht über ein gutes Verständnis des zu prüfenden technischen Bereichs verfügt.