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Exam Code: CTFL_Syll_4.0
Exam Name: ISTQB Certified Tester Foundation Level (CTFL) v4.0
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NEW QUESTION: 1
Which of the following would affect the comparison of financial statements across two different firms?
I. different accounting principles
II. different accounting estimates
III. different reporting periods
IV. different industries
A. I and IV
B. I and II
C. I, III and IV
D. I, II, III and IV
Answer: D
Explanation:
Explanation/Reference:
Explanation:
All of these responses would affect the comparison of financial statements across two different firms.

NEW QUESTION: 2
通常のVLANと拡張範囲のVLANに関して、どの2つのステートメントが正しいですか? (2つ選択してください。)
A. 1〜1005の標準範囲VLANはvlan.datに保存されます。
B. 1006-4096の拡張範囲VLANはvlan.datに保存されます。
C. 通常のVLANと拡張VLANの両方がvlan.datファイルに保存されます。
D. 1006-4096の拡張範囲VLANは、スタートアップコンフィギュレーションに保存されます。
E. 1〜1005の標準範囲VLANは、スタートアップコンフィギュレーションに保存されます。
Answer: A,D

NEW QUESTION: 3
Sam, CPA, is one of the partners in a limited liability partnership with other CPAs. Sam avoids personal
liability for:
A. The negligent actions of his subordinates under his direct control.
B. The wrongful acts of employees acting under his supervision.
C. His own negligent acts.
D. The malpractice of his partners regarding errors and omissions.
Answer: D
Explanation:
Choice "c" is correct.
Rule: A partner in a LLP is personally liable for tort liabilities arising from his own negligence and the
negligence of his direct subordinates and for breach of contract damages. He is NOT personally liable for
the negligent actions committed by his partners.
Choices "a", "b", and "d" are incorrect, per the above rule.


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