Questions and Answers: 166
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NEW QUESTION: 1
Which action should they take first?
A. Create an SOA Center of Excellence (CoE).
B. Perform an SOA maturity assessment.
C. Define an SOA governance model.
D. Create a service registry.
Answer: B
NEW QUESTION: 2
プロジェクトは、既存の製品の新しいバージョンを提供するために開始されます。顧客は、受け取った製品に不満を持っていることで知られています。現在のバージョンは使用できないため、計画会議中に、顧客は重要なコンポーネントに注意を払うことを要求します。
プロジェクトマネージャーは何をすべきですか？
A. この顧客とのやり取りの方法を理解するには、利害関係者の関与計画を参照してください。
B. お客様の問題を文書化し、新しいバージョンで修正します。
C. 要件のトレーサビリティマトリックスを検証します。
D. 要件と配信の受け入れ基準の詳細なコレクションが取得されていることを確認します。
Answer: D
NEW QUESTION: 3
In which of the following situations should a company report a prior-period adjustment?
A. The scrapping of an asset prior to the end of its expected useful life.
B. A change in the estimated useful lives of fixed assets purchased in prior years.
C. A switch from the straight-line to double-declining balance method of depreciation.
D. The correction of a mathematical error in the calculation of prior years' depreciation.
Answer: D
Explanation:
Choice "b" is correct. Prior period adjustments consist of: corrections of errors in the financial statements
of prior periods, retroactive restatements required by new GAAP pronouncements, and changes from a
non-GAAP method of accounting to a GAAP method of accounting (which are corrections of errors).
Choice "a" is incorrect. This change is a change in accounting estimate. Choice "c" is incorrect. This
change is a change for one GAAP method of depreciation to another GAAP method of depreciation.
Under SFAS No. 154, it is treated as a change in accounting estimate effected by a change in accounting
principle and is handled prospectively, and not as a prior-period adjustment. Choice "d" is incorrect. This
is a business activity ordinary in nature.
NEW QUESTION: 4
Answer:
Explanation:
Explanation