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NEW QUESTION: 1
The cumulative effect of a change in accounting estimate should be shown separately:
A. On the retained earnings statement as an adjustment to the beginning balance.
B. On the income statement after income from continuing operations and before extraordinary items.
C. On the income statement above income from continuing operations.
D. It should not be recorded separately on any financial statement.
Answer: D
Explanation:
Choice "d" is correct. A change in estimate is handled prospectively. No cumulative effect adjustment is
made and no separate line item presentation is made on any financial statement. If a material change is
being made, appropriate footnote disclosure is necessary.
Choices "a", "b", and "c" are incorrect, per the above Explanation: .
NEW QUESTION: 2
Which of the following DB2 data types does NOT have a fixed length?
A. XML
B. CHAR
C. INT
D. DOUBLE
Answer: A
NEW QUESTION: 3
RESTCONFに有効な2つの操作はどれですか。 （2つ選択してください。）
A. ヘッド
B. パッチ
C. プル
D. プッシュ
E. 追加
F. 削除
Answer: A,B
Explanation:
Explanation
RESTCONF operations include OPTIONS, HEAD, GET, POST, PATCH, DELETE.