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NEW QUESTION: 1
Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during 1994. The
cumulative effect of this change should be reported in Lore's 1994 financial statements as a:
A. Component of income after extraordinary item.
B. Component of income before extraordinary item.
C. Prior period adjustment resulting from the correction of an error.
D. Prior period adjustment resulting from the change in accounting principle.
Answer: C
Explanation:
Choice "a" is correct. The cash basis for financial reporting is not a generally accepted accounting basis of
accounting (GAAP); therefore, it is an error. Correction of an error from a prior period is a reported as prior
period adjustment to retained earnings. Choice "b" is incorrect. Cash basis reporting is not an accounting
principle under accrual accounting principles. Thus, the change from cash basis is not reported as a
change in accounting principle. In addition, changes in accounting principle are not prior period
adjustments; instead, they are treated retrospectively. Choices "c" and "d" are incorrect. Correction of
prior period errors has no effect on the current year's income statement.
NEW QUESTION: 2
An engineer wants to use an address family to configure internal BGP peer 10.1.1.1 as a route reflector client for unicast and multicast prefixes. Which option accomplishes this configuration?
A. router bgp 140
neighbor 10.1.1.1
address-family ipv4 unicast
address-family ipv4 multicast
remote-as 150
route-reflector-client
exit
B. router bgp 140
address-family ipv4 unicast
route-reflector-client
address-family ipv4 multicast
remote-as 140
neighbor 10.1.1.1
C. router bgp 140
address-family ipv4 unicast
neighbor 10.1.1.1
remote-as 150
address-family ipv4 unicast
route-reflector-client
exit
address-family ipv4 multicast
route-reflector-client
D. router bgp 140
address-family ipv4 unicast
neighbor 10.1.1.1
remote-as 140
address-family ipv4 unicast
route-reflector-client
exit
address-family ipv4 multicast
route-reflector-client
Answer: D
NEW QUESTION: 3
In the create database syntax, when is the 'with override' necessary?
A. When you do not want to overwrite existing data
B. When you need to overwrite existing data
C. When you need to separate log and data on the same device
D. When you need to invoke an abbreviated version of create database
Answer: C
NEW QUESTION: 4
あなたはウェブサイトの子供の本の領域のデータアクセスコードを書く準備をしています。
要件を確認し、適切なデータアクセス技術を特定する必要があります。
あなたは何をするべきか？
A. LINQ to SQLを使用します。
B. ADO.NET Entity Frameworkを使用します。
C. WCFデータサービスを使用します。
D. Webサービスを使用します。
Answer: B
