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NEW QUESTION: 1
회사는 1 년차에 장기 건설 계약을 시작했습니다. 계약 가격은 미화 $ 3,000,000였습니다. 계약 관련 연말 정보는 다음과 같습니다.
회사가 이 계약에 대해 완료율 계산 방법을 사용하는 경우 1 년차에 인식되는 이익은 다음과 같습니다.
A. US $ (350,000)
B. US $ (100,000)
C. US $ (100,000)
D. US $ (200,000)
Answer: A
Explanation:
When the outcome of a contract can be reasonably estimated, the percentage-ofcompletion method for estimated recognizes revenue based on the stage of completion of the contract. One typical method for estimating the stage of completion is the calculation of ratio of the contract costs incurred to date to the estimated total cost. The percentage-ofcompletion at year-end on the cost-to-cost basis is 35%US $7150,1509. The profit for Year 1 is the anticipated profit on the contract times the completion percentage. Thus, profit for Year 1 is US $350,000 [($3,000,000 - $2,000,000) x 35%].
NEW QUESTION: 2
You must ensure that your Layer 2 traffic is secured on your SRX Series device in transparent mode.
What must be considered when accomplishing this task?
A. You must reboot your device after configuring transparent mode.
B. Layer 2 interfaces must use the ethernet-switchingprotocol family.
C. Security policies are not supported when operating in transparent mode.
D. Screens are not supported in your security zones with transparent mode.
Answer: A
NEW QUESTION: 3
MoeMoney Investment Advisers uses the services of two broker-dealers exclusively when it executes trades for its clients' accounts. The larger of the two broker-dealers provides MoeMoney with research from its analyst department in return for the business and also serves as the custodian for some of MoeMoney's clients' accounts. The smaller of the two broker-dealers picks up the utility bill for MoeMoney.
MoeMoney is careful to disclose this form of "soft dollar" compensation to its clients.
Is it in violation of any securities laws?
A. Yes. Investment advisers are required to use more than two broker-dealers when executing trades on its clients' accounts.
B. Yes. Although investment advisers are permitted to receive some forms of soft dollar compensation from broker-dealers with which it has a relationship, such as research or custodial services, other forms of soft dollar compensation, including the payment of overhead expenses,are prohibited.
C. Yes. Investment advisers are prohibited from receiving any soft dollar compensation whatsoever.
D. No. Investment advisers are entitled to receive soft dollar compensation from broker-dealers with which it has a relationship as long as they disclose this to their clients.
Answer: B
Explanation:
Explanation/Reference:
Explanation: Yes. MoeMoney is in violation of securities laws in accepting payment of its utility bills for directing business to the smaller broker-dealer because this form of soft dollar compensation is prohibited.
Some forms of soft dollar compensation are permitted, such as the research and custodial services MoeMoney receives from the larger broker-dealer, but the payment of any office overhead expense is not.
Allowed soft dollar compensation is deemed to benefit both the investment adviser and its clients; soft dollars that seem to benefit only the adviser are not allowed.
NEW QUESTION: 4
Network mapping provides a security testing team with a blueprint of the organization. Which of the following steps is NOT a part of manual network mapping?
A. Gathering private and public IP addresses
B. Performing Neotracerouting
C. Collecting employees information
D. Banner grabbing
Answer: B