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NEW QUESTION: 1
Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as
follows: Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and
recurring part of Coffey's operations. Coffey prepares a multiple-step income statement for 1988.
Income from operations before income tax is:
A. $200,000
B. $230,000
C. $240,000
D. $190,000
Answer: C
Explanation:
Choice "d" is correct. $240,000 The gain on debt extinguishment does not meet the unusual and
infrequent criteria of APB 30 to be treated as an extraordinary item (per SFAS No. 145, extinguishments
of debt are no longer automatically extraordinary), so it is included as part of income from continuing
operations.
NEW QUESTION: 2
A. Option D
B. Option A
C. Option C
D. Option B
Answer: D
NEW QUESTION: 3
Für welche Qualitätsmerkmale ist der Softwarearchitekt verantwortlich?
Bitte nennen Sie die beiden Merkmale, die am besten zur Rolle des Softwarearchitekten passen. (Wähle zwei.)
A. Die Eignung des Software-Designs für seinen Zweck
B. Die Software ist fehlerfrei
C. Die Leistung der Software
D. Die technische Qualität der Software-Implementierung
Answer: C,D