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NEW QUESTION: 1
Items reported as prior-period adjustments
A. do not affect the presentation of prior-period comparative financial statements.
B. are reflected as adjustments of the opening balance of the retained earnings of the earliest period presented.
C. do not include the effect of a mistake in the application of accounting principles as this is accounted for as a change in accounting principle rather than a prior-period adjustment.
D. none of these answers.
E. do not require further disclosure in the body of financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Prior-period adjustments are made for the correction of errors. All the effects of errors on prior-period financial statements are reported as adjustments to beginning retained earnings for the earliest period presented in the retained earnings statement.

NEW QUESTION: 2

A. Option A
B. Option B
C. Option D
D. Option C
Answer: A

NEW QUESTION: 3
DHCPメッセージを左から右の正しい用途にドラッグアンドドロップします。

Answer:
Explanation:

Explanation

DHCPACK
The server-to-client communication with configuration parameters, including committed network address.
DHCPINFORM
The client-to-server communication, asking for only local configuration parameters that the client already has externally configured as an address.
DHCPNAK
The server-to-client communication, refusing the request for configuration parameter.
DHCPDECLINE
The client-to-server communication, indicating that the network address is already in use