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Exam Code: IIA-CIA-Part1 Dumps

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NEW QUESTION: 1
Which command suppresses a controller from DMP?
A. vxdiskadm
B. vxdmpadm
C. vxdisk set c1 suppress
D. vxdmp -c1 -o suppress
Answer: A

NEW QUESTION: 2
A configuration file for a Xen virtual machine was created in the directory /etc/xen with filename
slack.cfg. What is the command to start the virtual machine defined in this configuration file
including displaying its console on screen?
A. xm start slack
B. xm start slack.cfg c
C. xm create slack.cfg
D. xm create slack.cfg showconsole
E. xm create slack.cfg c
Answer: E

NEW QUESTION: 3
임시 재무보고인 IAS 34는 기업이 다음과 같은 임시보고를 위한 지침을 제공합니다.
A. 4/4 이상에 걸쳐 특별 품목을 생산할 수 있습니다.
B. 매 분기마다 기본 및 희석 주당 순이익을 공개 할 필요가 없습니다.
C. 분기마다 소득에 점진적 세율을 적용하여 소득세 비용을 결정해야 합니다.
D. 연례보고에 다른 방법이 사용되지만 중간 재고 평가에 대한 판매 마진을 기반으로 한 추정치를 사용할 수 있습니다.
Answer: D
Explanation:
Essentially the same reporting methods should be used for interim and annual financial statements. However, the preparation of interim financial reports ordinarily requires a greater use of estimates. For example. IAS 34 states that complete inventory-taking and valuation may not be required at interim dates. Estimates based on sales margins may suffice. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.



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