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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment required for these transactions. These treatments are:
* Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the accounting change or error correction in the 1993 financial statements, and do not restate the 1992 financial statements.
* Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust 1992 beginning retained earnings if the error or change affects a period prior to 1992.
* Prospective approach - Report 1993 and future financial statements on the new basis but do not restate 1992 financial statements.
Item to Be Answered
Quo sells extended service contracts on its products. Because related services are performed over several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income from these service contracts.
List B (Select one)
A. Cumulative effect approach.
B. Retroactive or retrospective restatement approach.
C. Prospective approach.
Answer: B
NEW QUESTION: 2
DRAG DROP
Answer:
Explanation:
Use two CTE expressions, one for salesYear and one for SalesQuarter, and combine them with a SELECT statement.
Note: A common table expression (CTE) can be thought of as a temporary result set that is defined within the execution scope of a single SELECT, INSERT, UPDATE, DELETE, or CREATE VIEW statement. A CTE is similar to a derived table in that it is not stored as an object and lasts only for the duration of the query.
References: https://technet.microsoft.com/en-us/library/ms190766(v=sql.105).aspx
NEW QUESTION: 3
OASIS s SOA-RM defines high-level terms intended to provide commonality when discussing and describing SOA. Which two statements are true when comparing SOA-RM with Oracle's Service meta- model?
A. Both SOA-RM and Oracle's Service meta-model separates the textual aspects from the technical aspects.
B. Oracle's Service meta-model breaks out the service interface as a first class facet of a Service; whereas the SOA-RM combines the service interface in with the service description.
C. SOA-RM addresses Usage Agreements as defined by Oracle.
D. SOA-RM execution context maps directly with Oracle's definition of a Service Implementation.
E. SOA-RM and Oracle's Service meta-model differ on the specifics of the constituent parts of a Service.
Answer: A,B
Explanation:
Explanation/Reference:
Explanation:
The SOA RM definition of a Service is similar to the one provided by ORA. There is no glaring discrepancy between the two concerning the definition of a Service. However, the two differ on the specifics of the constituent parts of a Service. The SOARM describes three constituent parts of a Service just like ORA does. ORA breaks out the Service Interface as a first class facet of a Service; whereas the SOA RM lumps the service interface in with the service description.
ORA separate the human-readable, textual aspects of the Service from the technical aspects. The textual aspects are the Usage Agreement and the Service Contract. The technical aspects are the Service Interface and the Service Implementation. The SOARM does not separate them. Both the service description and the contracts and policies include both technical and textual contents.
References:
NEW QUESTION: 4
Provide very wide coverage for all products and protocols, with noticeable performance impact.
How could you tune the profile in order to lower the CPU load still maintaining security at good level?
Select the BEST answer.
A. Set High Confidence to Low and Low Confidence to Inactive.
B. The problem is not with the Threat Prevention Profile. Consider adding more memory to the appliance.
C. Set the Performance Impact to Medium or lower.
D. Set the Performance Impact to Very Low Confidence to Prevent.
Answer: C