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NEW QUESTION: 1
$ 5,000 USDの前払い金額を$ 10,000 USDの請求書に適用しました。前払い時の適用税率は5％（250米ドル）でした。請求書作成時の税率は10％です。税金を設定するときは、「適用額の処理」オプションの税金を再計算することを選択します。
結果の税金はどのように計算されますか？
A. 前払いの税が再計算され、生成される税明細金額は$ 250 USD（5％* 10,000-5000）になります。
B. 税計算は2つの税明細を作成します。1つは請求書明細の金額用で、もう1つは負の金額の前払い用です。生成された2つの税明細には、請求書明細の税額として$ 1,000 USD（10％* 10,000）と-250 USD（5％* -5000）の前払税明細が表示されます。
C. 前払の税は、請求書明細金額にも使用される新しい請求税率を使用するように再計算されます。生成された2つの税明細には、請求書明細の税額として$ 1,000 USD（10％* 10,000）と-500 USD（10％* -5000）の前払税明細が表示されます。
D. 前払で計算された税は完全に取り消され、請求書明細に適用された税率が保持されます。
Answer: C
Explanation:
請求書に前払いを適用する場合、前払い時の税率は、前払いが請求書に適用されたときの税率と異なる場合があります。 Oracle Fusion Taxでは、税金レコードの「適用金額処理」オプションに割り当てられた値に従って、前払いで計算された税金が考慮されます。値は再計算され、比例配分されます。
たとえば、合計金額が10,000米ドルの請求書に5,000米ドルの前払い金額を適用するとします。前払いの時点で、適用される税率は5％（前払いに対する250米ドルの税）でした。請求書の作成時には、適用される税率は10％です。税は次のように計算されます。
*再計算：税金は請求書税率を使用して前払いで再計算され、同じ税率が請求書明細金額に適用されます。税計算は2つの税明細を作成します。1つは請求書明細の金額用で、もう1つは負の金額の前払い用です。請求書の例では、計算により、1,000 USD（10％* 10,000 USD）の請求明細金額税明細と-500 USD（10％* -5000 USD）の前払税明細が作成されます。これにより、適用された前払い金額の請求書で計算された税金が取り消されます。前払いで計算された税は保持されます。
*按分：その他
参照：https：//docs.oracle.com/cloud/farel8/financialscs_gs/FAFTT/F1006655AN242EE.htm
NEW QUESTION: 2
Sam Shade had his agent's license revoked by the state of Washington for repeatedly making misleading
claims about various investment to investors. He had had it with all the rain anyway and decided to move
to the sunshine state of Florida. His brother-in-law was a computer whiz who made money on the side
(more than his day job provided, in fact) by supplying illegal immigrants with official-looking
documentation, including social security numbers. Sam Shade became Ian Creed in a few clicks of the
mouse. As Ian Creed, Sam was hired by Sunny Investment Advisers, an investment adviser firm located
in the Florida Keys, in a clerical role. As such, Sam/Ian had access to the confidential information of the
firm's clients, which he and his brother-in-law utilized for the purpose of identity theft. Under the Uniform
Securities Act guidelines, when Sam and his brother-in-law are caught in their illegal activities,
A. Sunny Investment Advisers will not be held liable if it can prove that there was no way it could have or
should have known of the revocation of Sam Shade's (aka Ian Creed) license.
B. Sunny Investment Advisers will be subject to both criminal prosecution and civil penalties for
employing an individual whose license had been revoked by the Administrator of another state since it
obviously did not use due diligence in hiring Ian Creed, aka Sam Shade.
C. Sunny Investment Advisers will be subject to civil penalties for employing an individual whose license
had been revoked by the Administrator of another state.
D. Sunny Investment Advisers will be subject to criminal prosecution for employing an individual whose
license had been revoked by the Administrator of another state since it obviously did not use due
diligence in hiring Ian Creed, aka Sam Shade.
Answer: A
Explanation:
When Sam and his brother-in-law are caught, Sunny Investment Advisers will not be held
liable if it can prove that there was no way it could have or should have known of Sam Shade/Ian Creed's
license revocation. The drafters of the Uniform Securities Act were cognizant of the fact that employees
can be remarkably deceptive when applying for a position, and because of this the Act indicates that the
investment adviser must either "have known or should have known" of the Administrator's adverse
decision against the employee in order to itself be deemed liable.
NEW QUESTION: 3
The pediatric nurse charts that the parents of a 4-yearold child are very anxious. Which observation would indicate to the nurse unhealthy coping by these parents:
A. Discussing their needs with the nursing staff
B. Seeking support from their minister
C. Discussing their needs with other family members
D. Refusing to participate in the child's care
Answer: D
Explanation:
(A, B, C) These methods are healthy ways of dealing with anxiety. (D) Participation minimizes feelings of helplessness and powerlessness. It is important that parents have accurate information and that they seek support from sources available to them.
NEW QUESTION: 4
A. Option A
B. Option C
C. Option B
D. Option D
E. Option E
Answer: B
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