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Which two services are often led by Cisco? (Choose two.)
A. cloud services
B. software upgrade services
C. software-based services
D. hardware replacement services
E. maintenance services
Answer: A,C
Which of the following is a preventive control for fraud?
A. Verifying that new vendors appear on the vendor pre-approved list.
B. Determining if the number of manually prepared disbursement checks is high.
C. Conducting an inventory count of the warehouse.
D. Reconciling the purchase orders with the requisitions.
Answer: A
1 년 1 월 1 일에 고객에게 내구성 상품을 판매하면 고객에게 1 년 보증이 자동으로 제공됩니다. 고객은 연장 보증 패키지를 구매하여 추가 2 년 동안 3 년 말까지 연장합니다. 최초 판매 시점에, 회사는 보증 계약 기간 동안 보증 비용이 고르게 발생할 것으로 예상합니다. 고객은 3 년 동안 durln2에 대해 하나의 보증 클레임 만 가지고 있으며 2 년 동안 클레임이 발생합니다. 회사는 연장 된 보증의 판매로 인한 수입을 인식합니다.
A. 2 년차 청구 시점.
B. 보증 기간이 만료 된 3 년 12 월 31 일.
C. 2 년차 및 3 년차
D. 1 월 1 일
Answer: C
Explanation:
Because warranty costs are expected to be incurred evenly over the life of the warranty contracts, the income should be recognized on the straight-line basis over the life of the extended warranty contract.
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