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NEW QUESTION: 1
Entity X effects self-insurance against loss from fire by appropriating an amount of retained earnings each year equal to the amount that would otherwise be paid out as fire insurance premiums. The procedure used by entity X:
A. Acceptable if the amount is shown outside the equity section of the balance sheet.
B. Acceptable provided that fire losses are not charged against the appropriation.
C. Acceptable provided that fire losses are charged against the appropriation.
D. Prohibited for external reporting purposes.
Answer: B
Explanation:
Accrual of an expense prior to the occurrence of the event for which an entity is self insured should not be permitted. This rule holds because the fair value of the property diminishes only if the event actually occurs. But an appropriation of retained earnings is acceptable to disclose the self-insurance policy if when a fire loss occurs, the entry appropriating retained earnings is reversed and the loss is charged against income of period of loss and not against retained earnings.
NEW QUESTION: 2
You need to recommend a solution to meet the requirements for the ManufacturingIssues.rdl report.
What is the best solution that you should include in the recommendation? More than one answer choice may achieve the goal. Choose the BEST answer.
A. Add a dataset to the report that uses an ad hoc SQL statement. Configure the dataset to include the parameters required for the different views. Update each parameter to use a set of values from Report Designer.
B. Add a dataset to the report that uses a stored procedure. Configure the dataset to include the parameters required for the different views. Update each parameter to use a set of values from Report Designer.
C. Add a dataset to the report that uses an ad hoc SQL statement. Configure the dataset to include the parameters required for the different views. Use the default display for the parameters.
D. Add a dataset to the report that uses an ad hoc SQL statement. Configure the dataset to include the parameters required for the different views. Add a dataset for each parameter created. Configure each parameter to use the values in the dataset.
Answer: C
NEW QUESTION: 3
An organization wants to improve its ability to detect infiltration of servers in a DMZ, IPS/IDS solutions are currently located on the edge between DMZ and Untrust, and DMZ and Trust.
Which of the following can increase visibility inside the DMZ?
A. Honeypot
B. Layer 7 firewall
C. Host-based firewalls in the DMZ
D. NAC server
Answer: B
Explanation:
Explanation/Reference:
https://en.wikipedia.org/wiki/DMZ_(computing)