Questions and Answers: 166
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NEW QUESTION: 1
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. 현재 기간의 손익 결정에 누적 효과 조정으로 포함됩니다.
C. 가장 빠른 기간 동안의 이익 잉여금 시작에 대한 조정으로 보고되었습니다.
D. 재무 제표에 공개되지 않았습니다.
Answer: C
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: 2
Windows Server 2012 R2を実行するServer1という名前のサーバーがあります。
Server1にWindowsアセスメント＆デプロイメントキット（Windows ADK）とMicrosoft Deployment Toolkit（MDT）2013をインストールします。
Deployment Workbenchから標準のクライアントタスクシーケンスを作成する必要があります。
あなたは最初に何をすべきですか？
A. オペレーティングシステムを追加します。
B. 展開共有を構成します。
C. オペレーティングシステムパッケージをインポートします。
D. Customsettings.iniファイルを作成します。
Answer: B
Explanation:
説明/参照：
参考文献：
https://technet.microsoft.com/ja-jp/library/dn781086.aspx
NEW QUESTION: 3
A user's system does not contain all the parts of the Solaris OS that the user needs. Which file tells you what software cluster has been installed on the user's system?
A. /var/sadm/system/admin/CLUSTER
B. /var/adm/system/CLUSTER
C. /etc/issue
D. /var/sadm/install/package/content
Answer: A
NEW QUESTION: 4
展示を参照してください。
出展品に表示されているシーケンスの後に再開コマンドを入力すると、どのルータプロンプトが表示されますか？
A. Router2#
B. Router1>
C. Router2>
D. Router1#
Answer: C