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NEW QUESTION: 1
A. Option A
B. Option B
C. Option D
D. Option C
Answer: D
Explanation:
Explanation
Section: Security Operations
NEW QUESTION: 2
An engineer integrated a voice gateway with Cisco Unified Communications Manager using
H.323, but the calls through it are failing. Which debug command helps isolate this issue?
A. debug voip ccapi inout
B. debug call-mgmt
C. debug mgcp errors
D. debug ccsip error
E. debug ras
Answer: A
NEW QUESTION: 3
The following financial statement notes are extracts from the audited financial statements of public entities. Which note describes a change in accounting estimate?
A. During the year, the entity changed a method of accounting pursuant to a change in an International Financial Reporting Standard.
B. The entity changed its amortization of capital assets based on a reassessment of the useful lives of the assets. Accordingly, the entity changed its rate of amortization from 5% and 6% to 8% and 10%, for machinery and equipment.
C. Prior to Year 5, plant and equipment other than customer service replacement parts were depreciated using the diminishing-balance method. Plant and equipment are now depreciated on a straight-line basis.
D. Effective January 1. Year 5, the entity changed to the LIFO method of inventory valuation. Prior to Year 5, the FIFO method was used.
Answer: B
Explanation:
Accounting estimates, e.g., service lives, residual values, warranty costs, uncollectible accounts, and inventory obsolescence are a necessary part of preparing financial statements. However, they inevitably change as no casts occur and as additional experience and information are obtained. When altered conditions require a change in estimate, it is accounted for prospectively. Thus, a change in the estimate of the service lives of depreciable assets is a change in accounting estimate.
NEW QUESTION: 4
Organisms commonly implicated in the cause of Traveller's Diarrhea include:
I Bacteroides fragilis
II Escherichia coli
III Shigella sp
A. I, II and III
B. II and III only
C. I and II only
D. III only
E. I only
Answer: B
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