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NEW QUESTION: 1
IAS 34, interim Financial Reporting, provides guidelines for interim reporting stating that enterprises:
A. Must determine income tax expense by applying progressive tax rates to income on a quarterly basis.
B. Need not disclose basic and diluted earnings per share each quarter.
C. May use estimates based on sales margins for interim inventory valuation although a different method is used for annual reporting.
D. May prorate extraordinary items over four quarters.
Answer: C
Explanation:
Essentially the same reporting methods should be used for interim and annual financial statements. However, the preparation of interim financial reports ordinarily requires a greater use of estimates. For example. IAS 34 states that complete inventory-taking and valuation may not be required at interim dates. Estimates based on sales margins may suffice. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.
NEW QUESTION: 2
Welche der folgenden Eigenschaften fördert am ehesten ein effektives Testen von Software?
[K1]
A. Ein Glaube, dass Programmierer immer Fehler machen
B. Zuversicht, dass in der nächsten Phase Fehler auftreten, die in dieser Phase übersehen wurden
C. Unabhängigkeit vom Produktionsprozess
D. Kenntnis der Anzahl von Fehlern, die typischerweise in einem Programm gefunden werden
Answer: C
NEW QUESTION: 3
When IP Source Guard with source IP filtering is enabled on an interface, which feature must be enabled on the access
VLAN for that interface?
A. spanning-tree portfast
B. private VLAN
C. DHCP snooping
D. storm control
Answer: C
CISSP FAQ
Q: What should I expect from studying the CISSP Practice Questions?
A: You will be able to get a first hand feeling on how the CISSP exam will go. This will enable you to decide if you can go for the real exam and allow you to see what areas you need to focus.
Q: Will the Premium CISSP Questions guarantee I will pass?
A: No one can guarantee you will pass, this is only up to you. We provide you with the most updated study materials to facilitate your success but at the end of the of it all, you have to pass the exam.
Q: I am new, should I choose CISSP Premium or Free Questions?
A: We recommend the CISSP Premium especially if you are new to our website. Our CISSP Premium Questions have a higher quality and are ready to use right from the start. We are not saying CISSP Free Questions aren’t good but the quality can vary a lot since this are user creations.
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CISSP Exam Info
In case you haven’t done it yet, we strongly advise in reviewing the below. These are important resources related to the CISSP Exam.
CISSP Exam Topics
Review the CISSP especially if you are on a recertification. Make sure you are still on the same page with what ISC wants from you.
CISSP Offcial Page
Review the official page for the CISSP Offcial if you haven’t done it already.
Check what resources you have available for studying.
Schedule the CISSP Exam
Check when you can schedule the exam. Most people overlook this and assume that they can take the exam anytime but it’s not case.