2024 CISA-KR Reliable Study Guide & CISA-KR Dumps Guide - Certified Information Systems Auditor (CISA Korean Version) Question Explanations - Championlandzone

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  • Vendor : ISACA
  • Certifications : Isaca Certification
  • Exam Name : Certified Information Systems Auditor (CISA Korean Version)
  • Exam Code : CISA-KR
  • Total Questions : 376 Q&As
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VCE Exam Simulator is a test engine designed specifically for certification exam preparation. It allows you to create, edit, and take practice tests in an environment very similar to an actual exam.


What is VCE Simulator?
VCE Exam Simulator is a test engine designed specifically for certification exam preparation. It allows you to create, edit, and take practice tests in an environment very similar to an actual exam.
SKU: CISA-KR Categories: ,

Description

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    NEW QUESTION: 1
    DRAG DROP
    You are developing an ASP.NET MVC Web API application.
    The method names of the Web API must match naming guidelines for RESTful services.
    You need to create methods to support standard insert, select, update, and delete
    operations in an HTTP service.
    What should you do? (To answer, drag the appropriate HTTP methods to the correct row in the table in the answer area. Each HTTP method may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.)

    Answer:
    Explanation:


    NEW QUESTION: 2
    What object determines the number range for business partner master data?
    A. Business partner grouping
    B. Business partner role
    C. Business partner category
    D. Business partner type
    Answer: A

    NEW QUESTION: 3
    On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to
    discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would
    be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
    Alpha's 20X2 operating loss was $1,400,000, and the division was actually sold for $400,000 less than its
    carrying amount in 20X3. Maxy's effective tax rate is 30%.
    In its 20X2 income statement, what amount should Maxy report as loss from discontinued operations?
    A. $1,700,000
    B. $980,000
    C. $1,190,000
    D. $1,400,000
    Answer: C
    Explanation:
    Choice "b" is correct. Since the fair value of Alpha's facilities was $300,000 less than its carrying value,
    there has been an impairment loss, and that loss should be recognized in 20X2. That $300,000
    impairment loss plus the $1,400,000 20X2 operating loss would be recognized in 20X2 net of tax. The
    total loss would be $1,700,000 * 70% (100% - 30%) or $1,190,000. Choice "a" is incorrect. It includes the
    2 0X2 operating loss of $1,400,000 but not the $300,000 impairment loss but does report the 20X2
    operating loss net of tax. Choice "c" is incorrect. It includes the 20X2 operating loss of $1,400,000, but not
    the $300,000 impairment loss, and reports the 20X2 operating loss gross of tax and not net of tax. Choice
    "d" is incorrect. It reports the 20X2 loss from discontinued operations gross of tax and not net of tax.


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