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NEW QUESTION: 1
2 년 12 월 31 일에 마감 된 연도에 미화 150,000 달러의 수익이 있었고 2 년차에 125,000 달러의 배당금을 지불 한 기업의 비교 대차 대조표는 다음과 같습니다.

지불 된 배당금이 금융 자원을 취득하는 비용으로 취급되는 경우, 2 학년 차 영업 활동으로 인한 순 현금 금액은 다음과 같습니다.
A. US $ 150,000
B. US $ 210,000
C. US $ 90,000
D. US $ 70,000
Answer: C
Explanation:
Profit is adjusted to determine the net cash from operations. The payment of cash dividends is regarded as a cash flow from financing activity. Hence it is not a reconciling item. However, the decrease accounts receivable [US $200,000 - $200,000) = US $20,000) during the period represents a cash flow collections of pre-year 2 receivables) not reflected in Year 2 profit. Moreover the decrease in liabilities) that also is not reflected in Year 2 net income Accordingly, net cash from operations was US $900,000$150,000 + $20,000 - $80,000).

NEW QUESTION: 2
調達機能専用に構成されたビジネスユニットによって実行される3つのアクティビティを特定します。
A. サプライヤー請求書の作成/管理
B. サプライヤーサイトの作成/管理
C. カタログの作成/管理
D. 注文書の作成/管理
E. 求人の作成/管理
Answer: B,D,E

NEW QUESTION: 3
Given:
class X {
String str = "default";
X(String s) { str = s;}
void print () { System.out.println(str); }
public static void main(String[] args) {
new X("hello").print();
} } What is the result?
A. The program prints nothing
B. default
C. hello
D. An exception is thrown at run time
E. Compilation fails
Answer: C
Explanation:
The program compiles fine.
The program runs fine.
The output is: hello