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NEW QUESTION: 1
유한 한 내용 연수를 갖는 무형 자산의 상각은 다음과 같이 정당화된다.
A. 화폐 단위 가정
B. 우려되는 가정.
C. 역사적 원가 가정
D. 경제 실체 가정.
Answer: B
Explanation:
Every business is assumed to be a going concern that will continue operating indefinitely. Thus liquidation values are not important. For example if an entity is not a going concern, its intangible assets are reported at liquidation values, not at historical cost net of amortization.

NEW QUESTION: 2
When asking for historical financial statements on the subject property, one should endeavor to study statements during a __________________. The most commonly used period is five years, but this should not be used as a rote number of years.
A. Audited period
B. Compiled Period
C. Relevant period
D. Current period
Answer: C

NEW QUESTION: 3
以下の各ステートメントについて、そのステートメントが正しい場合は「はい」を選択してください。そうでなければ、いいえを選択します。
注：それぞれ正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Explanation:
Box 1: Yes
You can use the same account to manage multiple subscriptions. You can create an additional subscription for your account in the Azure portal. You may want an additional subscription to avoid hitting subscription limits, to create separate environments for security, or to isolate data for compliance reasons.
Box 2: No
You cannot merge two subscriptions into a single subscription. However, you can move some Azure resources from one subscription to another. You can also transfer ownership of a subscription and change the billing type for a subscription.
Box 3: Yes
A company can have multiple subscriptions and store resources in the different subscriptions. However, a resource instance can exist in only one subscription.
References:
https://docs.microsoft.com/en-us/azure/cost-management-billing/manage/create-subscription