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Exam Code: CFE-Law
Exam Name: Certified Fraud Examiner
Vendor: ACFE

60 Questions & Answers
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NEW QUESTION: 1
You want to redirect the output of the ls command to the ls-output file which already exists. The output should be appended to the file; it should not overwrite the existing content. Which command accomplishes this task?
A. ls > ls-output
B. ls : ls-output
C. ls && ls-output
D. ls >> ls-output
Answer: D

NEW QUESTION: 2
기업은 결과가 신뢰할 수 있고 보다 관련성 있는 정보가 될 것으로 믿기 때문에 현재 연도의 감가 상각 회계 방법을 변경합니다. 해당 연도의 재무 제표에서 실무 성 기준을 충족하는 경우 회계 정책의 변경으로 인한 조정을 어떻게 보고 해야 합니까?
A. 현재 연도의 감가 상각 비용 바로 다음에 별도의 감가 상각 비용으로 공개됩니다.
B. 가장 빠른 기간 동안의 이익 잉여금 시작에 대한 조정으로 보고되었습니다.
C. 현재 기간의 손익 결정에 누적 효과 조정으로 포함됩니다.
D. 재무 제표에 공개되지 않았습니다.
Answer: B
Explanation:
Under IAS 8, Accounting Policies, Changes in Estimates and Accounting Errors, a voluntary change in accounting policy should be applied retrospectively unless any resulting adjustment that relates to prior periods is not reasonably determinable. Thus, if it is not impracticable to apply the new policy retroactively, the policy should be applied to comparative information as far back as practicable. The entity should determine the cumulative effect on the opening and closing balance sheets for the earliest period for which it is practicable to do so.

NEW QUESTION: 3
Which of the following is a public IP address?
A. 62.10.1.1
B. 172.16.0.1
C. 192.168.1.1
D. 10.0.0.1
Answer: A

NEW QUESTION: 4
管理者が次のスニファーコマンドを実行しています。
スニファーパケットを診断します「ホスト10.0.2.10」3
スニファーの出力にはどのような情報が含まれますか? (3つ選択してください。)
A. IP header
B. Application header
C. Ethernet header
D. Packet payload
E. Interface name
Answer: A,C,D


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