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NEW QUESTION: 1
이전 회계 기간에, 기업은 자산 잔액을 설정하고 추정 된 내용 연수 동안 감가 상각하기보다는 새로 구매한 장비를 잘못 지출했다. 현재 기간의 단일 기간 재무 제표에서 이러한 중대한 오류를 수정하기 위해 기업은 어떤 항목을 기록합니까?
A. 옵션 B
B. 옵션 D
C. 옵션 A
D. 옵션 C
Answer: C
Explanation:
To correct the prior-period material error, the entity must, in the single-period statements issued for the current period, adjust the affected opening balances. Hence, the entity must debit equipment for its cost and credit accumulated depreciation for the depreciation expense appropriate for the first year of the estimated useful life. Retained earnings must be credited because the error understated profit or overstated loss in the prior period.
NEW QUESTION: 2
Which of the following service is a distributed database that translate host name to IP address to IP address to host name?
A. SSH
B. FTP
C. DNS
D. SMTP
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The Domain Name System is lists of domain names and IP addresses that are distributed on Domain Name System (DNS) Servers throughout the Internet in a hierarchy of authority. The DNS service translates domain names into IP addresses.
Incorrect Answers:
A: FTP does not translate host names to IP addresses. FTP is a network application that supports an exchange of files between computers.
C: SSH does not translate host names to IP addresses. SSH allows remote login and other network services to operate securely over an unsecured network.
D: SMTP is used for sending email messages. SMTP does not translate host names to IP addresses.
References:
Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, New York, 2013, p. 591
NEW QUESTION: 3
What causes an adjacency to change from down to two ways?
A. When a link state update is received in response to a link state request.
B. When a link state acknowledgement is received in response to a link state update.
C. When a router receives a Hello packet that contains its own router ID in the neighbor list from a
neighbor.
D. When a router receives a database description packet from a neighbor.
Answer: C