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NEW QUESTION: 1
Your network environment includes a Microsoft Visual Studio Team Foundation Server
(TFS) 2012 server.
A user places a large shelveset on the TFS server.
You need to delete the shelveset.
What should you do?
A. Use the tf shelve command with the /delete parameter.
B. Use the tf shelvesets command with the /delete parameter.
C. Use the tf shelve command with the /move parameter.
D. Use the tf unshelve command with the /delete parameter.
Answer: A
NEW QUESTION: 2
What is one way the queue_admin role is different from the queue_manager role?
A. The queue_admin can suspend and unsuspend queued items.
B. The queue_admin can create and manage work queues and their policies.
C. The queue_admin can select tasks from the work queue to work on.
D. The queue_admin can monitor and assign work queue items.
Answer: B
NEW QUESTION: 3
アカウントとユーザーの両方が複数の地域に存在できます。
A. False
B. True
Answer: B
NEW QUESTION: 4
In 1990, Brighton Co. changed from the individual item approach to the aggregate approach in applying
the lower of FIFO cost or market to inventories. The cumulative effect of this change should be reported in
Brighton's financial statements as a:
A. Retrospective adjustment on the retained earnings statement, with separate disclosure.
B. Component of income from continuing operations, without separate disclosure.
C. Component of income after continuing operations, with separate disclosure.
D. Component of income from continuing operations, with separate disclosure.
Answer: A
Explanation:
Choice "a" is correct. A change in the composition of the elements of cost such as changing from the
individual item approach to the aggregate approach in applying the lower of FIFO cost or market to
inventories (LCM is covered in F4) is an example of a change in accounting principle. The cumulative
effect of the change in accounting principle should now be shown on the retained earnings statement as
an adjustment to the beginning balance of retained earnings, in what is called retrospective application.
Choices "b", "c", and "d" are incorrect. The cumulative effect of a change in accounting principle is now
reported on the retained earnings statement, not the income statement. Most of these types of changes
(changes in accounting principle) used to be reported on the income statement. SFAS No. 154 changed
that.