CDCS-001 Practice Questions

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NEW QUESTION: 1
Which two statements about OSPFV3 are true? (Choose two)
A. It supports multi cast address families for IPv6 only
B. It supports multicast address families for IPv4 and IPv6
C. It supports the use of a cluster ID for loop prevention
D. It supports only one address family per instance
E. It supports unicast address families for IPv6 only
F. It supports unicast address families for IPv4 and IPv6
Answer: D,F

NEW QUESTION: 2
次のうち、予防と修正の論理制御を同時に表すセキュリティ制御の最良の選択はどれですか？
A. セキュリティ意識向上トレーニング
B. 侵入検知システム
C. ファイアウォール
D. アンチウイルス
Answer: D

NEW QUESTION: 3
Contracts are written agreements (in most cases) that obligate the government to expenditure of money upon delivery of goods or performance of services. Following are various contract types available to ensure cost-effective delivery of services please choose the correct option:
A. Cost-plus-award-fee
B. Fixed-price
C. All of above.
D. Firm fixed-price
E. A & C only.
Answer: C

NEW QUESTION: 4
The effect of a change in accounting principle that is inseparable from the effect of a change in accounting
estimate should be reported:
A. As a separate disclosure after income from continuing operations, in the period of change and future
periods if the change affects both.
B. As a component of income from continuing operations, in the period of change and future periods if the
change affects both.
C. As a correction of an error.
D. By restating the financial statements of all prior periods presented.
Answer: B
Explanation:
Choice "c" is correct. A change in accounting principle that is inseparable from a change in accounting
estimate should now be reported as a change in estimate and thus as a component of income from
continuing operations, in the period of change and future periods if the change affects both. Distinguishing
between a change in accounting principle and a change in accounting estimate is sometimes difficult. For
example, a company may change from deferring and amortizing a cost to recording it as an expense
when incurred because future benefits of the cost have become doubtful. The new accounting method is
adopted, therefore, in partial or complete recognition of the change in estimated future benefits. The effect
of the change in principle is inseparable from the effect of the change in estimate. Changes of this type
are often related to the continuing process of obtaining additional information and revising estimates and
are therefore considered as changes in estimates. Choice "a" is incorrect. Restating the financial
statements of all prior periods would be done in the case of prior period adjustments (corrections of
errors), changes in accounting principle (retrospective application), and changes in accounting entity
(retrospective application). Choice "b" is incorrect. Correction of an error would be treated as a prior
period adjustment. Choice "d" is incorrect. Separate disclosure after income from continuing operations
would be done in the case of extraordinary items or discontinued operations. However, this disclosure
would not be made "in the period of change and future periods if the change affects both" but only in the
period of the extraordinary item or discontinued operation.