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NEW QUESTION: 1
The arrangement between Delphi and GE Capital allows Delphi to finance its accounts payable through GE Capital. In the period when GE Capital pays the amounts due from Delphi to its vendors
Delphi reclassifies these items from accounts payable to short-term loans. The reclassification results in a(n) ________ in Delphi's operating cash flow in that period. In the subsequent period Delphi repays GE
Capital, the outflow of the cash is reported as a ______ activity.
A. lower, financing.
B. lower, operating.
C. higher, financing.
Answer: A
Explanation:
Operating cash flow is lower since the accounts payable is reduced.
It is a financing activity because it's a repayment of a loan.

NEW QUESTION: 2
犯罪は何のために使われますか？
A. ルールグループのメンバーシップに基づいてインシデント統計を提供します。
B. アナリストによるインシデントの調査に費やした時間を追跡します。
C. イベントやフローなど、疑わしい活動に関する情報をまとめます。
D. 履歴相関エンジンがセキュリティインシデントの以前の発生を確認できるようにします。
Answer: B

NEW QUESTION: 3
Auditors can use background information to define and modify:
A. Scope of the audit
B. The likelihood that a risk will occur
C. Activity reports
D. Audit Criteria (Reasonable, attainable, and relevant)
Answer: A