ISA-IEC-62443 Practice Questions

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NEW QUESTION: 1
建設仮勘定を最初に清算するときに有効な決済レシーバーは次のうちどれですか？この質問には2つの正解があります。
A. 利益センタ
B. コストセンター
C. 機能領域。
D. 固定資産
Answer: B,D

NEW QUESTION: 2
A one-time additional public holiday has been announced for this year. You update the PA Calendar, which is used for Resourcing with this exception. Select the two options required to ensure that this change is reflected in the existing assignment on resource calendars.
A. Run "PRC: Automated Candidate Search."
B. Run "PRC: Generate Calendar Schedules."
C. Run "PRC: Refresh project summary amounts."
D. Run "PRC: Rebuild Resource Timeline."
E. Inform Resource Managers that they will have to redo all the existing planning.
Answer: B,D
Explanation:
Explanation/Reference:
Explanation:
Changes to these calendars impact the schedules of the person resources, requirements, and assignments differently. Oracle Project Resource Management provides the following administrative processes to help manage these changes and to maintain consistent schedule information throughout the application:
PRC: Generate Calendar Schedule for a Single Calendar
PRC: Generate Calendar Schedules for a Range of Calendars
PRC: Rebuild Timeline for a Single Resource
PRC: Rebuild Timeline for a Range of Resources
References:

NEW QUESTION: 3
Abbey Company issued $1,000,000 of 10-year bonds with a contractual interest rate of LIBOR + 2%.
The interest rate is to be reset annually. Bondholders will receive interest annually. The LIBOR for the year 2000 is 5.5%. The entry to record interest expense for the year 2000 is
A. Interest expense (debit) 75,000; Accrued interest payable (credit) 75,000
B. Interest expense (debit) 75,000; Discount on bonds payable (credit) 20,000; Accrued interest payable
(credit) 55,000
C. Interest expense (debit) 55,000; Discount on bonds payable (debit) 20,000; Accrued interest payable
(credit) 75,000
Answer: A
Explanation:
Floating rate debt is almost always issued at par, so there is no premium or discount to be amortized. Interest expense is debited for $75,000 which is the face value of $1 million * the interest rate of 7.5% (the LIBOR of 5.5% plus 2%).