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NEW QUESTION: 1
以下のうち、通常、ベンダーによって署名された文書と、顧客の内部情報がどのように保護されるかについての参考資料はどれですか？
A. SOW
B. MOU
C. NDA
D. SLA
Answer: D
NEW QUESTION: 2
An administrator has multiple servers that need to be connected to the Storage Center through two iSCSI networks. The engineer uses a software iSCSI initiator on the servers. The Storage Center runs in Virtual Port mode.
What item(s) must the administrator know to connect the hosts to the Storage Center?
A. Management IP address
B. Control port IP addresses
C. Virtual port IP address
D. iSCSI Initiator Name
Answer: D
NEW QUESTION: 3
Which of the following Explanation: s most likely would satisfy an auditor who questions management
about significant debits to the accumulated depreciation accounts?
A. The estimated remaining useful lives of plant assets were revised upward.
B. Overhead allocations were revised at year-end.
C. The prior year's depreciation expense was erroneously understated.
D. Plant assets were retired during the year.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. A debit to accumulated depreciation decreases the balance in that account. The
retirement of plant assets necessitates the removal (decrease) of accumulated depreciation related to the
retired asset by debiting accumulated depreciation.
Choice "A" is incorrect. Remember that correction of an estimate is given prospective, not retroactive,
treatment. Therefore, there would not be any decrease in the accumulated depreciation taken in previous
years, although future credits would be lower than previous credits had been.
Choice "C" is incorrect. If the prior year's depreciation expense were understated (i.e., too low), the entry
to correct the error would be a credit to accumulated depreciation.
Choice "D" is incorrect. Revision of overhead allocations would not result in a debit to accumulated
depreciation.
NEW QUESTION: 4
A. Option A
B. Option B
C. Option D
D. Option C
Answer: C
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SPI Exam Info
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SPI Exam Topics
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SPI Offcial Page
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Check what resources you have available for studying.
Schedule the SPI Exam
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