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NEW QUESTION: 1
In the prior accounting period, an entity incorrectly expensed a newly purchased piece of equipment rather than establishing an asset balance and beginning to depreciable it over the estimated useful life of the item. To correct this material error in the single period financial statements of the current period, the entity records which entry?
A. Option B
B. Option A
C. Option C
D. Option D
Answer: B
Explanation:
To correct the prior-period material error, the entity must, in the single-period statements issued for the current period, adjust the affected opening balances. Hence, the entity must debit equipment for its cost and credit accumulated depreciation for the depreciation expense appropriate for the first year of the estimated useful life. Retained earnings must be credited because the error understated profit or overstated loss in the prior period.
NEW QUESTION: 2
A developer impalements an asynchronous implementation for calculating insurance proposals. The input data for the calculations is made available on a single message queue. Two types of insurance proposals will be calculated: car and life. Message with data for other insurance types are posted on the queue but should be left on the queue by this implementation.
Which statement is true?
A. The developer can implement a push-back mechanism if the message is of the wrong type.
B. The developer can use a messageSelector to receive only the car and life data message if the header contains properties to make selection.
C. The developer can use a messageSelector to receive only the car and life data message if the JMS body contains selectable data.
D. The developer will NOT succeed because all messages will be consumed from the queue.
Answer: B
Explanation:
A JMS message selector allows a client to specify, by header field references and property references, the messages it is interested in. Only messages whose header and property values match the selector are delivered. What it means for a message not to be delivered depends on the MessageConsumer being used (see QueueReceiver and TopicSubscriber).
Reference:javax.jms Interface Message
NEW QUESTION: 3
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이 섹션의 질문에 답하면 다시 돌아올 수 없습니다. 결과적으로 이러한 질문은 검토 화면에 나타나지 않습니다.
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A. 아니오
B. 예
Answer: B
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