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NEW QUESTION: 1
The publisher of a popular magazine offers a special discounted price for a 3-year subscription. At the balance sheet date, the amount that has already been collected but pertains to future periods is best referred to as:
A. Accrued subscriptions revenuean asset account
B. Precollected subscriptions receivable a deferred asset account
C. Earned subscriptions revenuea revenue account
D. Deferred subscriptions revenuea liability account
Answer: D
Explanation:
Income, which includes revenue and gains, is recognized in the income statement when an increase in future economic benefits related to an increase in an asset or a decrease in a liability can be reliably measured. Revenue is recognized reported as revenue) in the period in which the recognition criteria are met: therefore, when it is received in advance, the amount applicable to future periods is deferred. This deferral reflects the uncertainty of the reliable measurement of the future economic benefits. The uncertainty arises because the entity still must satisfy an obligation to perform in the future before it is entitled to the future economic benefits. The amount received in advance is considered a liability because it represents a present obligation arising from a past event.
Accordingly, deferred or unearned revenue is an amount that has been received but that has not met the recognition criteria for revenue.
NEW QUESTION: 2
Which private VLAN can have only one VLAN and be a secondary VLAN that carries unidirectional traffic upstream from the hosts toward the promiscuous ports and the gateway?
A. primary VLAN
B. promiscuous VLAN
C. isolated VLAN
D. community VLAN
Answer: C
NEW QUESTION: 3
An instructor is conducting a highly technical subject with a large media presentation. Just after getting started the bulb blew out on the overhead projector. Which of the following will BEST allow the class to continue without interruption?
A. Dismiss the learners and reschedule for the following day.
B. Take a break and seek out the facility manager for assistance.
C. Make copies of the slide presentation to hand out to the class.
D. Tell the learners to follow along in their textbooks and not worry about the slides.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 4
In Amazon VPC, what is the default maximum number of BGP advertised routes allowed per route table?
A. 0
B. 1
C. 2
D. 3
Answer: B
Explanation:
The maximum number of BGP advertised routes allowed per route table is 100.
http://docs.aws.amazon.com/AmazonVPC/latest/UserGuide/VPC_Appendix_Limits.html