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NEW QUESTION: 1
Companies A and B, similar in all respects, recently bought identical securities. However, using the
"Management intent" rule, A has classified the securities as "trading" securities while B has categorized them as "available-for-sale" securities. Which of the following statements is/are true as a result of this difference?
I. A and B will show same assets on their balance sheets.
II. A will have a higher income volatility than B.
III. A will have a higher cash flow volatility than B.
A. I, II & III
B. II & III
C. III only
D. I & III
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Both "trading" and "available-for-sale" securities are reported at their fair market value on the balance sheet. Hence, the reported assets for A and B are not affected by the different classifications. However, changes in the market value of trading securities are considered part of the Income statement while changes in the market value of available-for-sale securities are charged directly to the retained earnings account. This will cause a higher volatility in the income of A Further, this higher volatility in income leads to a higher volatility in tax payments, thus causing a higher volatility in the cash flows.

NEW QUESTION: 2
HOTSPOT
Your network contains an Active Directory domain named contoso.com.
You implement DirectAccess.
You need to view the properties of the DirectAccess connection.
Which connection properties should you view?
To answer, select the appropriate connection properties in the answer area.

Answer:
Explanation:

NEW QUESTION: 3
監査フィールドワークでの標準的な操作手順質問票の使用は、次の理由で有益な場合があります。
A. 運用の有効性と効率性には、標準的な運用手順が不可欠です。
B. これらのアンケートは、不一致を特定し、クライアントを教育することができます。
C. これらの質問票は通常、監査対象地域の管理者との事前の許可を必要としません。
D. これらの質問票は、フィールドワーク中にデータを収集するための他のタイプの手法よりも包括的です。
Answer: B

NEW QUESTION: 4
You have built a mixed-mode VCF consisting of two QFX5100-24Qs as spines, two
QFX5100-48S as leaf nodes, and one EX4300 as a leaf node. The VCF is working for all devices, except the EX4300 40GbE fabric links will not join the VCF.
In this scenario, what must be corrected to solve the connectivity problem?
A. Turn off authonegotiation on the EX4300 and the attached spine interfaces, and then use the request virtual-chassis vc-port set command on the spine ports connected to the
EX4300.
B. Reboot all of the VCF members.
C. Zeroize the EX4300, cleat all the tables with the clear ethernet-switching tables command on all members, and reissue the request virtual-chassis mixed-mode command.
D. Power off all of the VCF members and power up the spines before powering up the leafs.
Answer: A