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Thorpe Co.'s income statement for the year ended December 31, 1990, reported net income of $74,100.
The auditor raised questions about the following amounts that had been included in net income:
The loss from the fire was an infrequent but not unusual occurrence in Thorpe's line of business.
Thorpe's December 31, 1990, income statement should report net income of:
A. $87,000
B. $65,000
C. $66,100
D. $81,600
Answer: A
Explanation:
Net income before adjustments
Rule: Unrealized losses (or gains) resulting from changes in market value of available-for-sale
investments should be reported as a component of other comprehensive income in shareholders' equity.
Unrealized gains and losses on investments held for trading would be included in net income.
Correction of errors of prior periods should be reported as an adjustment to beginning retained earnings,
not as an item of net income.
Choice "d" is correct. $87,000.
What of the following items are Agile Controller authorization elements? (Multiple Choice)
A. Device name
B. IP address
C. Time
D. ssid
Answer: B,C,D
PortFastが有効になっている場合、スイッチポートはどの状態に移行しますか？
A. learning
B. blocking
C. forwarding
D. listening
Answer: C
A. Option D
B. Option A
C. Option C
D. Option B
Answer: B
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