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NEW QUESTION: 1
1 년 12 월 31 일에 기업은 다음과 같은 지분 계정을 가지고 있었습니다.

40,000 주 보통주는 각각 미화 26 달러의 가격으로 발행되었습니다. 2 년 1 월 2 일, 주당 30 달러에 2,000 주가 인수되었습니다. 이러한 자기 주식의 회계 처리에는 원가법이 사용됩니다. 다음 중 자기 주식 취득의 효과를 올바르게 설명하는 것은 무엇입니까?
A. 총 자본금이 US $ 60,000 감소합니다.
B. 이익 잉여금 잔고가 미화 8,000 달러 감소합니다.
C. 보통주가 US $ 20,000 감소합니다.
D. 보통주 발행으로 인한 주식 보험료는 미화 32,000 달러 감소합니다.
Answer: A
Explanation:
Using the cost method, the journal entry to record the acquisition of the treasury shares includes a debit to treasury shares for US $60,000. The balance of the treasury shares account is classified as a contra equity item. Thus, the acquisition of the treasury shares reduces total equity by US $600002.000 shares x $30).
NEW QUESTION: 2
Refer to the exhibit.

A company manufactures a single product, and relevant data is as follows:
Note. Overheads are assumed to be related to direct labor hours.
The actual results for the period were as follows:

What is the variable overhead efficiency variance?
A. £7,500 favorable
B. £7,500 adverse
C. £6,500 adverse
D. £6,500 favorable
Answer: B
NEW QUESTION: 3
Which feature enables data extraction with incident data from the Enforce platform based on report ID?
A. Report Save As
B. Data Extraction API
C. Reporting API
D. CSV Export
Answer: C
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