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NEW QUESTION: 1
事業主は、用紙の過度の使用を心配していますが、プリンターの摩耗やトナーの使用については心配していません。ビジネスオーナーは技術者に低コストのソリューションを見つけるように依頼します。技術者が実行するのに最適なアクションは次のうちどれですか?
A. 品質を下げます。
B. 二重化を構成します。
C. 向きを調整します。
D. 照合を有効にします。
Answer: B

NEW QUESTION: 2
임대 계약이 실질적으로 모든 위험과 소유권 보상을 임차인에게 양도하는 경우, 자산 금액은 임차인의 기록에서 (<n) <List A} 자산으로 인식되며, 임대는 <List B} 임대로 분류됩니다 .

A. 옵션 B
B. 옵션 C
C. 옵션 A
D. 옵션 D
Answer: C
Explanation:
A lease agreement transfers the risks and rewards of ownership of the lessee it is treated as finance because the transaction is in essence an installment purchase. Accordingly, the lessee records a depreciable asset and a liability. Moreover, IAS 38. Intangible Assets, specifically does not apply to bases that are within the scope of IRS 17, Leases. A finance lease is therefore presented as an item of property, plant, and equipment, that is, as a tangible asset.

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