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NEW QUESTION: 1
What control frame message is defined by MPCP?
A. REGISTER ACK
B. REPORT
C. REGISTER
D. GATE
Answer: A,B,C,D
NEW QUESTION: 2
Analytical procedures performed during an audit indicate that accounts receivable doubled since the end
of the prior year. However, the allowance for doubtful accounts as a percentage of accounts receivable
remained about the same. Which of the following client Explanation: s would satisfy the auditor?
A. The client tightened its credit policy during the current year and sold considerably less merchandise to
customers with poor credit ratings.
B. A greater percentage of accounts receivable are listed in the "more than 120 days overdue" category
than in the prior year.
C. The client opened a second retail outlet during the current year and its credit sales approximately
equaled the older outlet.
D. Internal control activities over the recording of cash receipts have been improved since the end of the
prior year.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. If a second, similar retail outlet was opened, one would expect sales and accounts
receivable to double. As long as the collection rates for the new outlet's receivables were expected to be
similar to those of the original outlet, the allowance for doubtful accounts as a percentage of accounts
receivable would remain the same.
Choice "A" is incorrect. If more receivables are potentially uncollectible in the current year (as opposed to
the prior year), the allowance for doubtful accounts as a percentage of receivables should increase to
reflect the greater level of estimated bad debts.
Choice "B" is incorrect. Improved control activities related to the recording of cash receipts might result in a
decrease in accounts receivable in the current year as compared to the prior year, not an increase. In
addition, improving such controls would not be likely to affect the allowance for doubtful accounts as a
percentage of receivables.
Choice "D" is incorrect. If the client sold less merchandise to customers with poor credit ratings, the
allowance for doubtful accounts as a percentage of receivables should decrease to reflect the lower level
of estimated bad debts.
NEW QUESTION: 3
Which of the following measures create the most restrictive barrier to exporting to a country?
A. Embargoes.
B. Quotas.
C. Exchange controls.
D. Tariffs
Answer: A
Explanation:
An embargo is a total ban on some kinds of imports. It is an extreme form of the import quota. Embargoes have the effect of totally excluding the exporting entity from selling in that country and are the most restrictive type of import/export law.
NEW QUESTION: 4
Mathew ascended three flights of stairs - passed half-way down a long arched gallery - and knocked at
another old-fashioned oak door. This time the signal was answered. A low, clear, sweet voice, inside the
room, inquired who was waiting without? In a few hasty words Mathew told his errand. Before he had done
speaking the door was quietly and quickly opened, and Sarah Leeson confronted him on the threshold,
with her candle in her hand.
Not tall, not handsome, not in her first youth - shy and irresolute in manner - simple in dress to the
utmost limits of plainness - the lady's-maid, in spite of all these disadvantages, was a woman whom it
was impossible to look at without a feeling of curiosity, if not of interest. Few men, at first sight of her, could
have resisted the desire to find out who she was; few would have been satisfied with receiving for answer,
She is Mrs. Treverton's maid; few would have refrained from the attempt to extract some secret information
for themselves from her face and manner; and none, not even the most patient and practiced of observers,
could have succeeded in discovering more than that she must have passed through the ordeal of some
great suffering at some former period of her life. Much in her manner, and more in her face, said plainly
and sadly: I am the wreck of something that you might once have liked to see; a wreck that can never be
repaired - that must drift on through life unnoticed, unguided, unpitied - drift till the fatal shore is
touched, and the waves of Time have swallowed up these broken relics of me forever.
This was the story that was told in Sarah Leeson's face - this, and no more. No two men interpreting that
story for themselves, would probably have agreed on the nature of the suffering which this woman had
undergone. It was hard to say, at the outset, whether the past pain that had set its ineffaceable mark on
her had been pain of the body or pain of the mind. But whatever the nature of the affliction she had
suffered, the traces it had left were deeply and strikingly visible in every part of her face.
Her cheeks had lost their roundness and their natural color; her lips, singularly flexible in movement and
delicate in form, had faded to an unhealthy paleness; her eyes, large and black and overshadowed by
unusually thick lashes, had contracted an anxious startled look, which never left them and which piteously
expressed the painful acuteness of her sensibility, the inherent timidity of her disposition. So far, the marks
which sorrow or sickness had set on her were the marks common to most victims of mental or physical
suffering. The one extraordinary personal deterioration which she had undergone consisted in the
unnatural change that had passed over the color of her hair.
It was as thick and soft, it grew as gracefully, as the hair of a young girl; but it was as gray as the hair of an
old woman. It seemed to contradict, in the most startling manner, every personal assertion of youth that
still existed in her face. With all its haggardness and paleness, no one could have looked at it and
supposed for a moment that it was the face of an elderly woman. Wan as they might be, there was not a
wrinkle in her cheeks. Her eyes, viewed apart from their prevailing expression of uneasiness and timidity,
still preserved that bright, clear moisture which is never seen in the eyes of the old. The skin about her
temples was as delicately smooth as the skin of a child. These and other physical signs which never
mislead, showed that she was still, as to years, in the very prime of her life.
Sickly and sorrow-stricken as she was, she looked, from the eyes downward, a woman who had barely
reached thirty years of age. From the eyes upward, the effect of her abundant gray hair, seen in
connection with her face, was not simply incongruous - it was absolutely startling; so startling as to make
it no paradox to say that she would have looked most natural, most like herself if her hair had been dyed.
In her case, Art would have seemed to be the truth, because Nature looked like falsehood.
What shock had stricken her hair, in the very maturity of its luxuriance, with the hue of an unnatural old
age? Was it a serious illness, or a dreadful grief that had turned her gray in the prime of her womanhood?
That question had often been agitated among her fellow-servants, who were all struck by the peculiarities
of her personal appearance, and rendered a little suspicious of her, as well, by an inveterate habit that she
had of talking to herself. Inquire as they might, however, their curiosity was always baffled. Nothing more
could be discovered than that Sarah Leeson was, in the common phrase, touchy on the subject of her gray
hair and her habit of talking to herself, and that Sarah Leeson's mistress had long since forbidden
everyone, from her husband downward, to ruffle her maid's tranquility by inquisitive questions.
What makes the term "unnatural" ironic as used in the passage?
A. We know her to be only around 30 with all these marks.
B. The gray hair was any more unnatural than any other markings was apparent.
C. For a young girl in every other aspect, this pain caused graying hair.
D. It was unusual that someone so young would have such markings.
E. The markings would be visible in every part of her face.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
It is ironic that all of the detail after sordid detail of the pain evidenced on this woman's face and the
unusual markings and features should now be considered natural, but her gray hair is "unnatural."