初始化项目,由ModelHub XC社区提供模型
Model: nv-community/Nemotron-Cascade-8B Source: Original Platform
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dataset_name: professional_accounting
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description: The following are multiple choice questions (with answers) about professional
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accounting.
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fewshot_config:
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sampler: first_n
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samples:
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- question: "An auditor traces the serial numbers on equipment to a nonissuer\u2019\
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s subledger. Which of the following management assertions is supported by this\
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\ test?\n(A) Valuation and allocation (B) Completeness (C) Rights and obligations\
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\ (D) Presentation and disclosure"
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target: Let's think step by step. We refer to Wikipedia articles on accounting
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for help. The completeness assertion is tested by tracing supporting documents
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to the record entries. The answer is (B).
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- question: 'One hundred years ago, your great-great-grandmother invested $100 at 5%
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yearly interest. What is the investment worth today?
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(A) $13,000 (B) $600 (C) $15,000 (D) $28,000'
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target: Let's think step by step. We refer to Wikipedia articles on accounting
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for help. A $100 investment at 5% yearly interest is worth 100*(1.05)^100=13150
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after 100 years, which is around $13,000. The answer is (A).
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- question: 'On January 1, year 1, Alpha Co. signed an annual maintenance agreement
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with a software provider for $15,000 and the maintenance period begins on March
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1, year 1. Alpha also incurred $5,000 of costs on January 1, year 1, related
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to software modification requests that will increase the functionality of the
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software. Alpha depreciates and amortizes its computer and software assets over
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five years using the straight-line method. What amount is the total expense
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that Alpha should recognize related to the maintenance agreement and the software
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modifications for the year ended December 31, year 1?
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(A) $5,000 (B) $13,500 (C) $16,000 (D) $20,000'
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target: Let's think step by step. We refer to Wikipedia articles on accounting
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for help. The maintenance period begins on March 1, so only 10 months of expenses
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should be recognized, which is $15,000/12*10=$12,500. The software modification
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cost is amortized over 5 years, so each year is $5,000/5=$1,000. So the total
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expense is $12,500+$1,000=$13,500. The answer is (B).
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- question: 'Krete is an unmarried taxpayer with income exclusively from wages. By
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December 31, year 1, Krete''s employer has withheld $16,000 in federal income
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taxes and Krete has made no estimated tax payments. On April 15, year 2, Krete
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timely filed for an extension request to file her individual tax return, and
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paid $300 of additional taxes. Krete''s year 1 tax liability was $16,500 when
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she timely filed her return on April 30, year 2, and paid the remaining tax
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liability balance. What amount would be subject to the penalty for underpayment
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of estimated taxes?
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(A) $0 (B) $500 (C) $1,650 (D) $16,500'
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target: Let's think step by step. We refer to Wikipedia articles on accounting
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for help. The tax due after withholding is $16,500-$16,000=$500, which is less
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than $1000, hence there is no underpayment penalty of estimated taxes. The answer
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is (A).
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- question: 'Box a nongovernmental not-for-profit organization had the following transactions
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during the year: Proceeds from sale of investments $80000 Purchase of property
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plant and equipment $10000 Proceeds from long-term debt $100000 Loss on sale
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of investment $5000 What amount should be reported as net cash provided by financing
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activities in Box''s statement of cash flows?
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(A) $70,000 (B) $75,000 (C) $80,000 (D) 100000'
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target: 'Let''s think step by step. We refer to Wikipedia articles on accounting
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for help. Among the four transactions, only Proceeds from long-term debt belongs
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to the financing activities section of cashflow, hence the amount reported should
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be $100000. The answer is (D).'
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tag: mmlu_flan_cot_fewshot_other
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include: _mmlu_flan_cot_fewshot_template_yaml
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task: mmlu_flan_cot_fewshot_professional_accounting
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