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NEW QUESTION: 1
데이터 품질과 관련된 IT 제어 위험을 수용하기로 한 결정은 다음의 책임이어야 합니다.
A. 정보 보안 팀.
B. 최고 정보 책임자 (CIO).
C. 사업자.
D. IS 감사 관리자.
Answer: A

NEW QUESTION: 2
The QoS implementation for WLANs differs from QoS implementations on other Cisco devices. Which two actions do QoS enabled autonomous bridges perform? (Choose two)
A. They do not match packets using ACL; they use only modular quality of service (MQC) class-map for matching clauses.
B. They do not construct internal DSCP values; they only support mapping by assigning IP Differentiated Services Code Point (DSCP), Precedence, or Protocol values to Layer 2 COS values.
C. They construct internal DSCP values and support mapping by assigning IP Differentiated Services Code Point (DSCP), Precedence, or Protocol values to Layer 2 COS values.
D. They do not classify packets; they prioritize packets based on DSCP value, client type (such as a wireless phone), or the priority value in the 802.1q or 802.1p tag.
Answer: B,D

NEW QUESTION: 3
An organization plans to set up intercompany accounting between legal entities within the organization.
Automatic transactions between legal entities must meet the following requirements:
* Provides systemwide integration and streamlining to save time
* Minimizes errors and create an audit trail with full visibility into business activities and transaction histories within the legal entities You need to set up intercompany accounting and create pairs of legal entities that can transact with each other, clearly defining the originating company and the destination company.
Which three actions should you perform? Each correct answer presents part of the solution.
NOTE: Each correct selection is worth one point.
A. Configure intercompany accounting in the destination entity only.
B. Configure intercompany accounting in both the originating entity and destination entity.
C. Select intercompany journal names.
D. Define intercompany accounting setup by creating legal entity pairs defining originating and destination companies.
E. Create intercompany main accounts to use for the accounting entries.
Answer: C,D,E
Explanation:
Reference:
https://docs.microsoft.com/en-us/dynamics365/finance/general-ledger/intercompany-accounting-setup

NEW QUESTION: 4
High Plains Tubular Company is a leading manufacturer and distributor of quality steel products used in energy, industrial, and automotive applications worldwide.
The U.S. steel industry has been challenged by competition from foreign producers located primarily in Asia. All of the U.S. producers are experiencing declining margins as labor costs continue to increase. In addition, the U.S. steel mills arc technologically inferior to the foreign competitors. Also, the U.S. producers have significant environmental issues that remain unresolved.
High Plains is not immune from the problems of the industry and is currently in technical default under its bond covenants. The default is a result of the failure to meet certain coverage and turnover ratios. Earlier this year, High Plains and its bondholders entered into an agreement that will allow High Plains time to become compliant with the covenants. If High Plains is not in compliance by year end, the bondholders can immediately accelerate the maturity date of the bonds. In this case. High Plains would have no choice but to file bankruptcy.
High Plains follows U.S. GAAP. For the year ended 2008, High Plains received an unqualified opinion from its independent auditor. However, the auditor's opinion included an explanatory paragraph about High Plains' inability to continue as a going concern in the event its bonds remain in technical default.
At the end of 2008, High Plains' Chief Executive Officer (CEO) and Chief Financial Officer (CFO) filed the necessary certifications required by the Securities and Exchange Commission (SEC).
To get a better understanding of High Plains' financial situation, it is helpful to review High Plains' cash flow statement found in Exhibit 1 and selected financial footnotes found in Exhibit 2.

Exhibit 2: Selected Financial Footnotes
1. During 2008, High Plains' sales increased 27% over 2007. Its sales growth continues to significantly exceed the industry average. Sales are recognized when a firm order is received from the customer, the sales price is fixed and determinable, and collectability is reasonably assured.
2. The cost of inventories is determined using the last-in, first-out (LIFO) method. Had the first-in, first-out method been used, inventories would have been $152 million and $143 million higher as of December
31,2008 and 2007, respectively.
3. Effective January 1, 2008, High Plains changed its depreciation method from the double-declining balance method to the straight-line method in order to be more comparable with the accounting practices of other firms within its industry. The change was not retroactively applied and only affects assets that were acquired on or after January 1,2008.
4. High Plains made the following discretionary expenditures for maintenance and repair of plant and equipment and for advertising and marketing:

5. During the fiscal year ended December 31, 2008, High Plains sold $50 million of its accounts receivable, with recourse, to an unrelated entity. All of the receivables were still outstanding at year end.
6. High Plains conducts some of its operations in facilities leased under noncancelable capital leases.
Certain leases include renewal options with provisions for increased lease payments during the renewal term.
7. High Plains' average net operating assets at the end of 2008 and 2007 was $977.89 million and $642.83 million, respectively.
Does High Plains' accounting treatment of its capital leases and receivable sale lower its earnings quality?
A. The treatment of capital leases lowers earnings quality.
B. The treatment of the receivables sale lowers earnings quality.
C. Both treatments lower earnings quality.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
A capital lease is reported on the balance sheet as an asset and as a liability. In the income statement, the leased asset is depreciated and interest expense is recognized on the liability. Thus, capitalizing a lease enhances earnings quality. An operating lease lowers earnings quality.
The receivable sale, with recourse, lowers earnings quality. The sale is treated as a collection thereby increasing operating cash flow. However, High Plains is still responsible to the buyer in the event the receivables are not ultimately collected. Thus, the receivable sale is a collateralized borrowing arrangement that remains orT-balance-sheet. (Study Session 7, LOS 25.d,f)