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NEW QUESTION: 1
Your customer is using the Position Nomination Method. Which of the following position fields can you import?
There are 3 correct answers to this question
B. Business unit
D. Job code
NEW QUESTION: 2
장기 부채에 대한이자 비용을 설명하기 위해 연말에 어떤 조정 항목을 사용해야 합니까?
A. 이자 비용 US $ 50,000이자 지불 US $ 50,000
B. 이자 비용 미화 $ 100,000이자 지불 미화 $ 100,000
C. 이자 비용 US $ 50,000 현금 US $ 50,000
D. 이자 지불 미화 $ 100,000이자 비용 US $ 100,000
The debt was issued on July 1 and has been outstanding for only 6 months. Interest expense equals the face amount of the debt multiplied by the interest rate and the fraction of the year the debt was outstanding [US $1.000.000 x 10% x6 - 12) = US $50,000].
Because interest is payable on July1 6 months' interest is accrued and expensed in the current period. The payable is also recognized in the current period. Thus, the adjusting entry should be
Interest expense US $50,000 Interest payable US $50.000
Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.
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