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- Name: WELL Accredited Professional (WELL AP) Exam
- Exam Code: WELL-AP
- Certification: WELL-AP
- Vendor: WELL
- Total Question: 630
- Price: 49$
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NEW QUESTION: 1
Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the
proceeds over the carrying amount of the warehouse sold should be reported as a(an):
A. Part of continuing operations.
B. Reduction of the cost of the new warehouse.
C. Extraordinary gain, net of income taxes.
D. Gain from discontinued operations, net of income taxes.
Answer: A
Explanation:
Choice "b" is correct. Part of continuing operations.
Rule: When a fixed asset is sold, gain or loss is recognized as part of income from continuing operations.
The amount of the gain or loss is equal to the difference between the proceeds from the sale and the
carrying amount (FMV) of the fixed asset sold.
Choice "a" is incorrect. The gain is not extraordinary and is shown gross - not net of tax.
Choice "c" is incorrect. The gain is part of continuing operations - not discontinued operations.
Choice "d" is incorrect. The gain is not reported as a reduction of the cost of the new warehouse.
NEW QUESTION: 2
On which tab can you add the pricing detail from a Request for Proposal (RFP) into a contract in SAP Ariba Buying and Invoicing?
Please choose the correct answer.
Response:
A. The Contract tab of the RPF
B. The Events tab of the Contract Workspace
C. The Pricing tab of the Contract Workspace
D. The Award tab of the RFP
Answer: D
NEW QUESTION: 3
You created a database (using Database Configuration Assistant [DBCA]) by using one of the default templates. The default permanent tablespace for the non-system users, excluding DBSNMP and OUTLN users, will be set to _____.
A. SYSAUX
B. SYSTEM
C. USERS
D. EXAMPLE
Answer: C
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