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NEW QUESTION: 1
Regarding the net present value of a replacement decision, which of the following statements is false?
A. An increase in net working capital is treated as an outflow when the project begins and as an inflow when the project ends.
B. The present value of the after-tax cost reduction benefits resulting from the new investment is treated as an inflow.
C. Any loss on the sale of the old equipment is multiplied by the tax rate and is treated as an outflow at t
0.
D. The present value of depreciation expenses on the new equipment, multiplied by the tax rate, is treated as an inflow.
E. The after-tax market value of the old equipment is treated as an inflow at t = 0.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Since the old equipment is sold at a loss which reduces taxable income, a tax savings is realized and is deducted from the investment outlay.

NEW QUESTION: 2
開発者は、PaymentProcessorインターフェイスで支払い用に定義されたものに準拠する小切手処理支払い機能を提供するCheckPaymentProcessorクラスを実装する必要があります。パブリックインターフェイスPaymentProcessor {void pay（Decimal amount）; PaymentProcessorインターフェースクラスを使用するための正しい実装はどれですか？
A. パブリッククラスCheckPaymentProcessorはPaymentProcessorを拡張します{
public void pay（Decimal amount）;
}
B. パブリッククラスCheckPaymentProcessorはPaymentProcessorを実装します{
public void pay（Decimal amount）;
}
C. パブリッククラスCheckPaymentProcessorはPaymentProcessorを実装します{
public void pay（Decimal amount）{}
}
D. パブリッククラスCheckPaymentProcessorはPaymentProcessorを拡張します{
public void pay（Decimal amount）{}
}
Answer: C

NEW QUESTION: 3
The efficiency of internal audit operations is best enhanced if workpaper standards:
A. Require supervisors to initial and date each workpaper that they review.
B. Mandate the workpaper retention period.
C. Allow access to workpapers by external parties if approved by senior management or the audit committee.
D. Permit the extent of documentation to vary according to engagement objectives.
Answer: D

NEW QUESTION: 4
In which of the following statements about audit information stored in an SQL Server 2012 environment is TRUE?
A. SQL 2012 does not store any audit information.
B. Each login has an audit record, which is viewable under Logins -> Audit.
C. It is located in a file specified in the File Path property of the Audit.
D. It is located in the Audit table in the MSDB database.
Answer: C
Explanation:
References: https://msdn.microsoft.com/en-us/library/cc280525(v=sql.110).aspx