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NEW QUESTION: 1
YIV, Inc. is a multidivisional corporation, which has both intersegment sales and sales to unaffiliated
customers. YIV should report segment financial information for each division meeting which of the
following criteria?
A. Segment revenue is 10% or more of consolidated revenue.
B. Segment operating profit or loss is 10% or more of consolidated profit or loss.
C. Segment operating profit or loss is 10% or more of combined operating profit or loss of all company
segments.
D. Segment revenue is 10% or more of combined revenue of all the company segments.
Answer: D
Explanation:
Choice "c" is correct. Segment revenue is 10% or more of combined revenue of all the company
segments.
Rule: To be significant enough to report on, a segment must be at least 10% of:
1 . Combined revenues (whether intersegment or affiliated customers) or
2 . Operating profit (of all segments not having an operating loss), or
3 . Identifiable assets.
Choice "a" is incorrect. Rule is 10% of "operating profit," not "consolidated profit."
Choice "b" is incorrect. Segments with "operating losses" are not combined with those having "operating
profits" in determining a segment.
Choice "d" is incorrect. "Consolidated revenue" would not include "intersegment revenue." Rule is
"combined revenue," not "consolidated revenue."
NEW QUESTION: 2
次のプロセスのうち、発生および影響の可能性を評価および組み合わせることにより、後続のさらなる分析またはアクションのためのリスクの優先順位付けを含むプロセスはどれですか？
A. リスク対応計画
B. 定性的リスク分析
C. 定量的リスク分析
D. リスク管理計画
Answer: B
NEW QUESTION: 3
Wireless LAN protocol analyzers often have a set of features for recording statistics and reporting information trends. What tasks do organizations most often use these features to perform?
A. Identifying rogue access points and stations on the wireless network and generating alarms that can be read by a centralized console.
B. Measuring the baseline throughput across particular access points in the wireless LAN network after installation.
C. Analyzing the number and type of wireless LAN attacks over a period of time
D. Troubleshooting conversations between wireless nodes and other nodes (both wired and wireless) on the network.
E. Analyzing the average throughput of a single user across an ESS over a period of time.
Answer: B,C