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NEW QUESTION: 1
Which of the following statement(s) about HUF Partition is/are correct?
A. All of the above
B. Both (i) and (iii)
C. All except (i)
D. Both (i) and (ii)
Answer: B
NEW QUESTION: 2
A company has implemented a high availability tape backup process that uses snapshots. The snapshots are backed up to tape. When checking the backup, the data is found to be option would fix this problem in future backups?
A. Unmount the file system before backing up the data
B. Store tapes offsite instead of within library
C. Quiesce the application before backing up the data.
D. Quiesce the application before creating the snapshot
Answer: D
NEW QUESTION: 3
From within your folder, is it possible to make a non-reusable copy of a reusable transformation for use in a mapping?
A. No
B. Yes, by dragging the reusable object into your mapping and unchecklng the Reusable checkbox
C. Yes' by first clicking the Ctrl key and then dragging the reusable object into the mapping
D. Yes, by first selecting the reusable object and while dragging the object into your mapping, hold the Ctrl key down
Answer: D
NEW QUESTION: 4
예상되는 경제적 이익 패턴의 변화로 인해 다음과 같은 회계 정책 변경 중 이익을 증가시키는 것은 무엇입니까?
A. 자산의 감가 상각 가능한 수명 후반에 가속 감가 상각에서 정액 감가 상각으로의 변경.
B. 비용이 하락할 때 FIFO에서 가중 평균 재고 평가로의 변경.
C. 자산의 감가 상각 가능한 수명의 초기에 정액법에서 가속 감가 상각으로의 변경.
D. 비용이 상승 할 때 FIFO에서 LIFO 재고 평가로의 변경.
Answer: B
Explanation:
According to IAS 16 Property, Plant, and Equipment, a change in depreciation method resulting from a significant change in the expected pattern benefits is accounted for as a change in estimate, that is. prospectively. In a period of falling cost=. FIF1 results in higher cost of goods sold than the weighted-average method. FIFO includes the higher, early in cost of goods sold, whereas the weighted-average method averages the later, lower costs with the higher, earlier costs. Thus, a change from FIFO to weighted-average costing reduces cost of goods sold and into reported profit. An entity had the following account balances in the pre-closing trial balance: