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Passing HQT-6710 exam is not hunting down stars NOW!

Latest HQT-6710 Exam Tips | Hitachi Authorized HQT-6710 Pdf & HQT-6710 Reliable Test Dumps - Ilviaio

Exam Code: Hitachi HQT-6710
Exam Name: Hitachi Vantara Qualified Professional - Data Protection Administration
Certification: Hitachi Vantara Qualified Professional
Total Questions: 104 Q&As
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NEW QUESTION: 1
In performing an audit, you encounter an adjusting journal entry recorded at year-end that contains a debit to rental revenue and a credit to deferred rental revenue. The purpose of this journal entry is to record?
A. A liability
B. An unexpired expense
C. An expired expense
D. An accrued revenue
Answer: A
Explanation:
A deferred revenue is a revenue item that has been received but has not met the recognition criteria, The journal entry described in the question is an adjusting entry to transfer an amount from the revenue account to a liability deferred revenue) account. The initial collection of cash in advance from the tenant was apparently recorded by a credit to revenue. An adjusting entry is for required at year-end to transfer any remaining amount that does not qualify for revenue recognition.


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