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NEW QUESTION: 1
On June 1 of the current year, XYZ Company purchased British pounds for 10,000 euros. It also acquired land for 25,000 euros. At the end year or XYZ Company's fiscal year on December 31, the spot rate for the pound was 1.20 euros. The land had a value of 27,500 euros. XYZ Company records its nonmonetary items at historical cost. Which of the following is the correct presentation of this transaction on XYZ Company's balance sheet?
A. €10,000 €27,500
B. €12,000 €25,000
C. €12,000 €27,500
D. €10,000 €25,000
Answer: B
Explanation:
At the balance sheet date, monetary items are reported at the closing rate, which is often the spot rate on the balance sheet date. Nonmonetary items measured at historical cost reported at the rate on the transaction date. Thus, the pounds are reported at €12.0001.20
€/£ x €10,000), and the land is reported at €25,000.
NEW QUESTION: 2
Why would a user see a catalog item without seeing any other items in the service assigned to that item?
A. The blueprint has NOT been published.
B. The service does NOT include the item.
C. There are no actions assigned to the entitlement.
D. The user's entitlement does NOT include the service.
Answer: D
NEW QUESTION: 3
あなたは銀行で働いています。すでに付与されているローン申請と、これらの申請がデフォルトになっているかどうかに関する情報を含むラベル付きデータセットがあります。クレジット申請者のデフォルト率を予測するためのモデルをトレーニングするように依頼されました。
あなたは何をするべきか?
A. 追加のデータを収集して、データセットのサイズを増やします。
B. ローンの申請者とソーシャルプロファイルを照合して、機能エンジニアリングを有効にします。
C. 線形回帰をトレーニングして、クレジットデフォルトリスクスコアを予測します。
D. データからバイアスを取り除き、ローンが拒否されたアプリケーションを収集します。
Answer: C
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