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NEW QUESTION: 1
최고 경영 책임자는 최고 감사 책임자 (CAE)가 조직을 위한 ERM (Enterprise Risk Management) 프로그램의 수립을 조정하도록 요청했습니다. 다음 중 CAE에 가장 적합한 조치는 무엇입니까?
A. ERM 조정 역할은 내부 감사의 핵심 기능이므로 요청을 수락하십시오.
B. 이 역할이 CAE의 객관성을 손상 시키므로 요청을 거절하십시오.
C. 내부 감사가 과제를 수행하기 위해 엔터프라이즈 수준에서 위험에 대한 지식과 경험이 제한되어 있기 때문에 요청을 거절합니다.
D. 위원회와 협의하고 적절한 보호 조치를 취한 후 요청을 수락하십시오.
Answer: D

NEW QUESTION: 2
You have multiple BGP routes to the same prefix with equal local-preference values and AS-path lengths.
In this scenario, which route will be preferred in the route selection process?
A. The route with the highest MED value.
B. The route with the lowest MED value.
C. The route with the most preferred origin value.
D. The route with the least preferred origin value.
Answer: C

NEW QUESTION: 3
Which troubleshooting tool is used to check and verify the individual modules in the Cisco Unified Presence server?
A. Cisco Unified Presence Viewer
B. Cisco Unified Presence Monitoring Tool
C. Cisco Unified Presence System Troubleshooter
D. Cisco Unified Real Time Monitoring Tool
Answer: C

NEW QUESTION: 4
Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000. The
child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated
party for $18,000. What is Gibson's recognized gain from the sale?
A. $2,000
B. $4,000
C. $0
D. $6,000
Answer: A
Explanation:
Explanation
Choice "b" is correct. Losses are disallowed on most related party sales transactions even if they were
made at an arm's length (FMV) price. The basis (and related gain or loss) of the (second) buying relative
depends on whether the second relative's resale price is higher, lower, or between the first relative's basis
and the lower selling price to the second relative. In this case, the $4,000 capital loss on the sale by
Gibson's adult child to Gibson [$12,000 SP - $16,000 Basis] is disallowed. Gibson's basis is determined
by his selling price to a third party. In this case, the selling price is $18,000, which is HIGHER than the
original basis of Gibson's adult child. Gibson's basis in the stock is, therefore, his adult child's basis of
$ 16,000. Gibson's recognized basis is calculated as follows:

Choice "a" is incorrect. There would be a zero gain or loss if the selling price were between the adult
child's basis and Gibson's purchase price, but this is not the case in the facts.
Choice "c" is incorrect. This answer option uses the fair market value of the stock at the date of purchase
as the basis. As is discussed above, the rules do not provide for this treatment. [$18,000 SP - $14,000
FMV = $4,000]
Choice "d" is incorrect. This would be the answer if the basis were Gibson's purchase price of $12,000;
however, because the stock sold for more than Gibson's child's basis and the child had a disallowed loss
on the sale to Gibson, Gibson is allowed to use his child's original basis of $16,000 as his basis for the
stock on the date of the second sale. [$18,000 SP - $12,000 PP = $6,000]