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  • Exam Code: CTFL_Syll2018-KR
  • Exam Name: ISTQB Certified Tester Foundation Level (Syllabus 2018) (CTFL_Syll2018 Korean Version)
  • Version: V17.95
  • Q & A: 400 Questions and Answers
  • PDF Price: $51.98

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  • Exam Code: CTFL_Syll2018-KR
  • Exam Name: ISTQB Certified Tester Foundation Level (Syllabus 2018) (CTFL_Syll2018 Korean Version)
  • Version: V17.95
  • Q & A: 400 Questions and Answers
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  • Exam Code: CTFL_Syll2018-KR
  • Exam Name: ISTQB Certified Tester Foundation Level (Syllabus 2018) (CTFL_Syll2018 Korean Version)
  • Version: V17.95
  • Q & A: 400 Questions and Answers
  • Software Price: $51.98
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NEW QUESTION: 1
While searching through a computer under investigation, you discover numerous files that appear to have had the first letter of the file name replaced by the hex code byte 5h.?What does this indicate on the computer?replaced by the hex code byte ?5h.?What does this indicate on the computer?
A. The files have been marked for deletion
B. The files have been marked as read-only
C. The files are corrupt and cannot be recovered
D. The files have been marked as hidden
Answer: A

NEW QUESTION: 2
A plot of land is acquired in exchange for US $250,000 cash and a noninterest-bearing note with a face amount of US $1,000.000 on January 1 of the current year. The US $1,000,000 is payable in installments of US $250,000 each, with the first installment due December 31 of the current year. With regard to imputing interest on this note what market rate should be used to account for interest for the current year and2) what should be done in future years when there is a change in prevailing interest rates?

A. Option D
B. Option C
C. Option B
D. Option A
Answer: D
Explanation:
Determination of the imputed interest rate is made at the time the debt instrument is issued. Subsequent to initial recognition, most financial liabilities are measured at amortized cost using the effective interest method. Exceptions are those1) classified as at fair value through profit or loss or2) arising when a transfer of a financial asset does not qualify for derecognition or is accounted for on a continuing involvement basisIAS 39). Consequently, a change in the prevailing market rate does not affect the measurement of the noninterestbearing note given for the land.

NEW QUESTION: 3
Der Buchhalter stellt fest, dass offene Rechnungen im System vorhanden sind, obwohl eine Zahlung eingegangen ist. Was könnte dieses Problem verursacht haben?
Es gibt 2 richtige Antworten auf diese Frage.
A. Im Zahlungsbeleg wurde mehr als ein Zahlungsmittel verwendet.
B. Das Zahlungsdatum lag vor dem Fälligkeitsdatum der Rechnungen.
C. Es wurde keine interne Abstimmung zum Schließen der Rechnungen durchgeführt.
D. Die Rechnungen wurden bei der Erstellung der Zahlung nicht als bezahlt markiert.
Answer: C,D

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