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NEW QUESTION: 1
연말 재무 제표에서 회사는 다음의 판매 제품 원가를 보고합니다.
A. US $ 670.000
B. US $ 900,000
C. US $ 620,000
D. US $ 440,000
Answer: D
Explanation:
Cost of goods sold equals begin rag inventory. plus purchases. m us ending inventory.
Hence cost of goods sold is US $440,000$ 140.000 + $530.000 - $230,000).

NEW QUESTION: 2


Answer:
Explanation:

Explanation

NEW QUESTION: 3
Which of the following is NOT a responsibility of an information (data) owner?
A. Delegate the responsibility of data protection to data custodians.
B. Periodically review the classification assignments against business needs.
C. Running regular backups and periodically testing the validity of the backup data.
D. Determine what level of classification the information requires.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The data owner defines the backup requirements. However, the data owner does not run the backups.
This is performed by the data custodian.
The data owner is usually a member of management who is in charge of a specific business unit, and who is ultimately responsible for the protection and use of a specific subset of information. The data owner has due care responsibilities and thus will be held responsible for any negligent act that results in the corruption or disclosure of the data. The data owner decides upon the classification of the data she is responsible for and alters that classification if the business need arises. This person is also responsible for ensuring that the necessary security controls are in place, defining security requirements per classification and backup requirements, approving any disclosure activities, ensuring that proper access rights are being used, and defining user access criteria.
The data custodian (information custodian) is responsible for maintaining and protecting the data. This role is usually filled by the IT or security department, and the duties include implementing and maintaining security controls; performing regular backups of the data; periodically validating the integrity of the data; restoring data from backup media; retaining records of activity; and fulfilling the requirements specified in the company's security policy, standards, and guidelines that pertain to information security and data protection.
Incorrect Answers:
A: Determining what level of classification the information requires is the responsibility of the data owner.
B: Periodically reviewing the classification assignments against business needs is the responsibility of the data owner.
C: Delegating the responsibility of data protection to data custodians is the responsibility of the data owner.
References:
Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, New York, 2013, p. 121

NEW QUESTION: 4
You entered a G/L account posting and received an error message saying that account type D (customer) is not allowed.
Which object causes this error?
A. Field status variant
B. Tolerance group
C. Currency key
D. Document type
Answer: D