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NEW QUESTION: 1
Under US GAAP accounting, R&D expenses cannot be capitalized. They must be expensed as and when incurred. Which of the following is NOT a reason to support this practice?
A. There remains a high uncertainty about the ultimate benefits to be derived from the R&D activities on which the expenses are incurred.
B. Most R&D activities represent intangible benefits which are hard to evaluate objectively from an accounting perspective.
C. In most cases, there is a significant lag between R&D expenses and the determination of the potential success of the research.
D. R&D expenses are difficult to measure and hence, must be expensed in accordance with accrual accounting principles.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Note that R&D expenses are, for the most part, are clearly ear-marked as such and hence, are not difficult to measure. Of course, some of these expenses go into generating tangible assets like laboratories and flasks but these are easily measurable and do get capitalized under US GAAP. The other three reasons imply that it is difficult to measure the present value of the assets being generated (if at all) by the research. This prevents a consistent and reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution of expensing all the R&D costs.

NEW QUESTION: 2
注:この質問は、同じシナリオを提示する一連の質問の一部です。 シリーズの各質問には、記載された目標を達成できる独自の解決策が含まれています。 いくつかの質問セットには1つ以上の正しい解決策があるかもしれないが、他の質問セットには正しい解決策がないかもしれない。
このセクションの質問に答えると、それに戻ることはできません。 その結果、これらの質問はレビュー画面に表示されません。
DB1という名前のデータウェアハウスをホストするMicrosoft SQLサーバーを展開する予定です。
サーバーには、RAID 10アレイとして構成された4つのSATAドライブが含まれます。
データがデータベースにロードされているときに、トランザクションログの書き込み競合を最小限に抑える必要があります。
解決方法:トランザクションログを夜間に自動的に削除するようにサーバーを構成します。
これは目標を満たしていますか?
A. Yes
B. No
Answer: B
Explanation:
Explanation
You should place the log file on a separate drive.
References:
https://www.red-gate.com/simple-talk/sql/database-administration/optimizing-transaction-log-throughput/
https://docs.microsoft.com/en-us/sql/relational-databases/policy-based-management/place-data-and-log-files-on-

NEW QUESTION: 3
A situation in which companies conspire to restrict output and set artificially high prices is known as:
A. Market-based pricing.
B. Collusive pricing.
C. Price discrimination.
D. Predatory pricing.
Answer: B
Explanation:
Collusive pricing is illegal. It involves two or more competitors conspiring to restrict output and charge artificially high prices.

NEW QUESTION: 4
DNS listens on which well-known ports?
A. TCP port 21 and TCP port 22
B. UDP port 67 and UDP port 68
C. TCP port 53 and UDP port 53
D. TCP 161 and UDP 161
Answer: C