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NEW QUESTION: 1
Use the exhibits below to answer the question.
Refer to the exhibits
Which configuration option, in the device configuration page, will allow an administrator to assign a device to a group of like devices?
A. Location
B. Device Pool
C. AAR Calling Search Space
D. Media Resource Group List
E. Calling Search Space
Answer: B
Explanation:
Use device pools to define sets of common characteristics for devices. The device characteristics you can specify for a device pool are:
* Region
* Date/time group
* Cisco CallManager group
* Calling search space for auto-registration
NEW QUESTION: 2
An auditor's inquiries of management disclosed that the entity recently invested in a series of energy
derivatives to hedge against the risks associated with fluctuating oil prices. Under these circumstances,
the auditor should:
A. Perform analytical procedures to determine if the derivatives are properly valued.
B. Confirm the marketability of the derivatives with a commodity specialist.
C. Document the derivatives in the auditor's communication with those charged with governance.
D. Examine the contracts for possible risk exposure and the need to recognize losses.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Generally accepted accounting principles specify that, in order to qualify for hedge
treatment, the entity must demonstrate and disclose a number of transaction features including risk
exposure. The auditor would therefore need to examine the contracts to evaluate the character of the
hedge and the degree to which losses should be recognized in the determination of income, as well as the
character of any disclosures.
Choice "A" is incorrect. Generally accepted accounting principles require this derivative to be valued at fair
value. While the auditor does need to test management's assertions about fair value, analytical procedures
are not the most likely way to do this. More likely, the auditor would obtain quoted market prices from
financial publications, the exchanges, the National Association of Securities Dealers Automated
Quotations System (NASDAQ), or pricing services. If quoted market prices were not available, estimates
based on valuation models would be used.
Choice "C" is incorrect. The auditor would not generally confirm marketability with a commodity specialist,
but rather would test the valuation of such securities by reference to quoted market prices, by using pricing
services, or based on a valuation model.
Choice "D" is incorrect. There is no requirement that investments in derivatives be communicated to those
charged with governance.
NEW QUESTION: 3
How much RAM is needed for a specification-based UC server?
A. enough to support the physical servers
B. enough to support the sum of the virtual servers
C. enough to support the virtualization software plus the sum of the virtual servers
D. enough to support the virtualization software
Answer: C
NEW QUESTION: 4
Which Informatica option provides solutions to common data quality issues in a country, region,or industry?
Choose 1 answer.
Options are :
A. populations
B. accelerators
C. dictionaries
D. mapplets
Answer: C
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D-DP-FN-23 Exam Info
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