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NEW QUESTION: 1
What might limit a compliance officer's ability to respond to a foreign law enforcement official's request to provide information with regard to an anti-money laundering investigation?
A. Whether there is a mutual legal assistance treaty between the countries of the compliance office and the law enforcement official
B. Whether the request has been processed by the foreign law enforcement official's embassy in the compliance officer's country
C. Anti-money laundering laws that require the confidential treatment of Suspicious Transaction Reports in the law enforcement official's country
D. Privacy and data protection laws in the compliance officer's country
Answer: A
NEW QUESTION: 2
In 2001, Continental Supply Company was formed to provide drilling equipment and supplies to contractors and oilfield production companies located throughout the United States. At the end of 2005, Continental Supply created a wholly owned foreign subsidiary, International Oilfield Incorporated, to begin servicing customers located in the North Sea. International Oilfield maintains its financial statements in a currency known as the local currency unit (LCU). Continental Supply follows U.S. GAAP and its presentation currency is the U.S. dollar.
For the years 2005 through 2008, the weighted-average and year-end exchange rates, stated in terms of local currency per U.S. dollar, were as follows:
International Oilfield accounts for its inventory using the lower-of-cost-or-rnarlcet valuation method in conjunction with the first-in, first-out, cost flow assumption. All of the inventory on hand at the beginning of the year was sold during 2008. Inventory remaining at the end of 2008 was acquired evenly throughout the year.
At the beginning of 2006, International Oilfield purchased equipment totaling LCU975 million when the exchange rate was LCU 1.00 to SI. During 2007, equipment with an original cost of LCU 108 million was totally destroyed in a fire. At the end of 2007, International Oilfield received a LCU 92 million insurance settlement for the loss. On June 30, 2008, International Oilfield purchased equipment totaling LCU 225 million when the exchange rate was LCU 1.25 to $1.
For the years 2007 and 2008, Continental Supply reported International Oilfield revenues in its consolidated income statement of S375 million and $450 million, respectively. There were no inter- company transactions. Following are International Oilfield's balance sheets at the end of 2007 and 2008:
At the end of 2008, International Oilfield's retained earnings account was equal to $525 million and, to date, no dividends have been paid. All of International Oilfield's capital stock was issued at the end of
2005.
As compared to the temporal method, which of the following best describes the impact of the all-current method on International Oilfield's gross profit margin percentage for 2008 when stated in U.S. dollars? The gross profit margin would be:
A. higher.
B. lower.
C. the same.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
As compared to the temporal method, the all-current method will result in a higher gross profit margin percentage (higher numerator) when the local currency is depreciating as is the case in this scenario (the exchange rate has risen from LCU 1 per $1 to LCU 1.25 per $1; thus, it costs more LCUs to buy $1 which is the result of a depreciating LCU). Under the temporal method, COGS is remeasured at the historic rate; thus, COGS is not impacted by the depreciating currency. Under the all-current method, COGS is translated at the average rate; thus, COGS is lower because of the depreciating currency. Lower COGS results in a higher gross profit margin percentage. (Study Session 6, LOS 23.d)
NEW QUESTION: 3
注：この質問は、同じシナリオを提示する一連の質問の一部です。シリーズの各質問には、記載された目標を達成する可能性のある独自のソリューションが含まれています。一部の質問セットには複数の正しい解決策がある場合もあれば、正しい解決策がない場合もあります。
このセクションの質問に回答すると、その質問に戻ることはできません。その結果、これらの質問はレビュー画面に表示されません。
次の表に示すリソースを含むAzureサブスクリプションがあります。
VM1はVNET1に接続します。
VM1をVNET2に接続する必要があります。
解決策：新しいネットワークインターフェイスを作成してから、ネットワークインターフェイスをVM1に追加します。
これは目標を達成していますか？
A. はい
B. いいえ
Answer: B
Explanation:
Explanation
Instead you should delete VM1. You recreate VM1, and then you add the network interface for VM1.
Note: When you create an Azure virtual machine (VM), you must create a virtual network (VNet) or use an existing VNet. You can change the subnet a VM is connected to after it's created, but you cannot change the VNet.
References:
https://docs.microsoft.com/en-us/azure/virtual-machines/windows/network-overview
NEW QUESTION: 4
The OSPF Hello protocol performs which of the following tasks? (Choose two.)
A. It detects unreachable neighbors in 90 second intervals.
B. It uses timers to elect the router with the fastest links as the designated router.
C. It negotiates correctness parameters between neighboring interfaces.
D. It broadcasts hello packets throughout the internetwork to discover all routers that are running OSPF.
E. It maintains neighbor relationships.
F. It provides dynamic neighbor discovery.
Answer: E,F