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NEW QUESTION: 1
이 오류로 인해 Deg-ember 31. 4 학년 말에보고 된 이익은 다음과 같습니다.
A. 미화 65,000 달러로 과대 평가되었습니다.
B. 미화 72,000 달러로 과장되어 있다.
C. 미화 $ 45,000.
D. 미화 28,000 달러.
Answer: A
Explanation:
The effect of the understatement of the Year 3 year-end inventory beginning inventory for Year 4) was to overstate Year 4 profit by US $40,000. The reason is that beginning inventory is a component of cost of sales. The overstatement of the December 3 1, Year
4. Inventory overstated Year 4 net income by US $15,000 because the amounts in ending inventory are excluded from cost of sales. The understatement of Year 3 depreciation expense a nominal account) has no effect on Year 4 net income. Finally, the failure to accrue US $10,000 of expenses for Year 4 overstated Year 4 net income. The net effect of these Err-ors was a US $65,000$40,000 + $15,000 + $0 + $10,000) overstatement.
An audit of an entity has revealed the following four errors that have occurred but have not been corrected:
1.Inventory at December 31, Year 3: US $40,000, understated
2.Inventory at December 31. Year 4: US $15,000. overstated
3.Depreciation Ur Year 3: US $7,000. understated
4.Accrued expenses at December 31, Year 4: US $10,000, understated

NEW QUESTION: 2
Which process has the goal to maintain and improve rr Service quality, through a constant cycle of agreeing, monitoring and reporting upon IT service achievements and the
investigation of actions to eradicate poor service?
A. IT Service Continuity Management
B. Service Level Management
C. Availability Management
D. Financial Management for IT Services
Answer: B

NEW QUESTION: 3
アナリストは、PKI X.509に準拠したさまざまなセキュア機能のテクノロジに関する推奨事項を提供することを任されました。 次のうち互換性要件を満たすテクノロジはどれですか？（3つ選択してください）
A. TEMPEST
B. PGP
C. PKCS
D. 3DES
E. IDEA
F. SSL/TLS
G. AES
Answer: C,F,G