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NEW QUESTION: 1
1 년 12 월 31 일에 기업은 "예상
보증에 따른 책임 "계정. 2 년차 동안 보증 대상인 1,000 개의 새 유닛을 단품 당 미화 $ 100로 판매했습니다. 2 학년의 실제 부품 및 인건비 지출은 US $ 90,000입니다. 2 년의 보증 비용은
A. US $ 100,000
B. US $ 50,000
C. US $ 90,000
D. US $ 40,000
Answer: A
Explanation:
Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event (called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Accordingly, a provision should be recognized for warranty expense in the period in which the matching revenue is recorded. Thus, the debit to warranty expense and the credit to provision for warranty expense in Year 2 is US $100,0001,000 units x $100).

NEW QUESTION: 2
Under what conditions would the use of a "Class C" hand-held fire extinguisher be preferable to the use of a "Class A" hand-held fire extinguisher?
A. When the fire is caused by flammable products.
B. When the fire involves electrical equipment.
C. When the fire is located in an enclosed area.
D. When the fire is in its incipient stage.
Answer: B
Explanation:
Source: TIPTON, Hal, (ISC)2, Introduction to the CISSP Exam presentation.

NEW QUESTION: 3
As part of the consolidation efforts in a data center, the administrator decides to merge two two-node Veritas Cluster Server (VCS) clusters into a four-node VCS cluster. The source and target clusters are on the same networks for LLT communication. The administrator performs the following tasks as preparation for the merge while both clusters are still running:
* modifies /etc/llttab files on the source cluster systems so the cluster ID is changed to the cluster ID of the target cluster
* modifies /etc/llthosts files on all systems to include the four nodes
* modifies /etc/gabtab files on all systems to require the four systems to seed
* ensures the source cluster systems can see the fencing disks used by the target cluster
* copies the fencing configuration files from the target cluster systems to the source cluster systems
* adds the source cluster systems to the target cluster configuration using the hasys
-add command
After the preparation is complete, the administrator stops the source cluster leaving the applications running, then stops the whole communication stack and restarts it in the correct order. When the administrator attempts to start the cluster again on the source cluster systems, they fail to join the four-node cluster.
Which preparation step that the administrator failed to perform is preventing the source cluster systems from joining the four-node cluster?
A. The target main.cf file needs to be copied to the source cluster systems.
B. The cluster UUID from the target cluster needs to be copied to the source cluster.
C. The cluster needs to be manually seeded using gabconfig -x on the source cluster systems.
D. The service group configuration of the source cluster needs to be applied to the target cluster.
Answer: B

NEW QUESTION: 4
A chief audit executive (CAE) suspects that several employees have used desktop computers for personal gain.
In conducting an investigation, the primary reason that the CAE would choose to engage a forensic information systems auditor rather than using the organization's information systems auditor is that a forensic information systems auditor would possess:
A. Knowledge of the computing system that would enable a more comprehensive assessment of the computer use and abuse.
B. Knowledge of what constitutes evidence acceptable in a court of law.
C. Superior documentation and organization skills that would facilitate in the presentation of findings to senior management and the board.
D. Superior analytical skills that would facilitate the identification of computer abuse.
Answer: B