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NEW QUESTION: 1
Which of the following is a generally accepted accounting principle that illustrates the practice of
conservatism during a particular reporting period?
A. Capitalization of research and development costs.
B. Reporting inventory at the lower of cost or market value.
C. Reporting investments with appreciated market values at market value.
D. Accrual of a contingency deemed to be reasonably possible.
Answer: B
Explanation:
Choice "d" is correct. The rule of conservatism states that revenues and gains should be recognized when
the earnings process is complete, but that expenses and losses should be expensed immediately.
Reporting inventory at the lower of cost or market requires the recording of a loss on inventory when
market is lower than cost in the period the loss is sustained, rather than when the inventory is sold,
consistent with the rule of conservatism. Choice "a" is incorrect. Because the future benefits of R&D costs
are questionable, these cost should be expensed immediately, consistent with the rule of conservatism
and the matching principle. Choice "b" is incorrect. The rule of conservatism only requires the accrual of
"probable" losses. The accrual of a reasonably possible loss is not required and the accrual of any
contingent gain, whether probable, reasonably possible, or remote, is prohibited. Choice "c" is incorrect.
The reporting of marketable securities with appreciated values at market value requires the recording of a
gain on the asset before the gain is realized. This contradicts the rule of conservatism, but is allowed
because fair value is a more relevant measure of the value of marketable securities.
NEW QUESTION: 2
-- Exhibit --
[edit security idp]
user@srx# show
security-package {
url https://services.netscreen.com/cgi-bin/index.cgi;
automatic {
start-time "2012-12-11.01:00:00 +0000";
interval 120;
enable;
}
}
-- Exhibit --
You have configured your SRX device to download and install attack signature updates as shown in the exhibit. You discover that updates are not being downloaded. What are two reasons for this behavior?
(Choose two.)
A. The SRX device does not have a DNS server configured.
B. The management zone interface does not have an IP address configured.
C. The SRX device has no Internet connectivity.
D. No security policy is configured to allow the SRX device to contact the update server.
Answer: A,C
Explanation:
Explanation/Reference:
Configuration is correct. Only reason is that SRZ device is not able to connect to definition server.
Reference: http://kb.juniper.net/InfoCenter/index?page=content&id=KB16491
NEW QUESTION: 3
Which IPv6 feature enables routing to distribute connection requests to the nearest content server?
A. Site-local
B. Global aggregatable
C. Link-local
D. Anycast
E. Multicast
Answer: D
Explanation:
Explanation
Any cast is a network addressing and routing methodology in which data grams from a single sender are routed to the topologically nearest node in a group of potential receivers all identified by the same destination address.
Link:
http://en.wikipedia.org/wiki/Anycast