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NEW QUESTION: 1
During 1994, Orca Corp. decided to change from the FIFO method of inventory valuation to the weighted
average method. Inventory balances under each method were as follows:
Orca's income tax rate is 30%.
Orca should report the cumulative effect of this accounting change as a(n):
A. Component of income after extraordinary items.
B. Extraordinary item.
C. Adjustment to beginning retained earnings.
D. Component of income from continuing operations.
Answer: C
Explanation:
Choice "a" is correct. The cumulative effect of a change in accounting principle is shown as an adjustment
to beginning retained earnings.
Choice "b" is incorrect. The cumulative effect of a change in accounting principle is now presented as a
separate category on the retained earnings statement and is not a component of net income.
Choice "c" is incorrect. Extraordinary items are unusual and infrequent in nature. Extraordinary items
have nothing to do with changes in accounting principle.
Choice "d" is incorrect. A change in accounting principle affects retained earnings, not the income
statement, under SFAS No. 154.
NEW QUESTION: 2
How should you confrere the release retention policy for the investment planning depletions suite? To answer, select the appropriate options in the answer area.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation:
Every request made against a storage service must be authorized, unless the request is for a blob or container resource that has been made available for public or signed access. One option for authorizing a request is by using Shared Key.
Scenario: The mobile applications must be able to call the share pricing service of the existing retirement fund management system. Until the system is upgraded, the service will only support basic authentication over HTTPS.
The investment planning applications suite will include one multi-tier web application and two iOS mobile application. One mobile application will be used by employees; the other will be used by customers.
References:
https://docs.microsoft.com/en-us/rest/api/storageservices/authorize-with-shared-key
NEW QUESTION: 3
You are using Cloud Build to build a Docker image. You need to modify the build to execute unit and run integration tests. When there is a failure, you want the build history to clearly display the stage at which the build failed.
What should you do?
A. Create a Cloud Build build config file with a single build step to compile unit and integration tests.
B. Create a Cloud Build build config file that will spawn a separate cloud build pipeline for unit and integration tests.
C. Add RUN commands in the Dockerfile to execute unit and integration tests.
D. Create a Cloud Build build config file with separate cloud builder steps to compile and execute unit and integration tests.
Answer: D
NEW QUESTION: 4
Which four configurations should you enable on Cisco Unified Communications Manager for integration with Cisco Unified Communications Manager IM and Presence Service? (Choose four.)
A. Enable Cisco Extended Functions service
B. Enable Cisco TFTP service
C. EnableCisco Instant Messenger service
D. Enable CiscoCARWeb service
E. Enable Cisco AXL Web service
F. Enable Cisco CTIManager service
G. EnableCisco Unified Presence service
H. Enable Cisco CallManager service
Answer: B,E,F,H