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NEW QUESTION: 1
An asset is recorded in S Co's books at its historical cost of $4,000. On 1 January 2012 P Co bought 80% of S Co's equity. Its directors attributed a fair value of $3,000 to the asset as at that date. It had been depreciated for two years out of an expected life of four years on the straight line basis. There was no expected residual value. On 30 June 2012 the asset was sold for $2,600.
What is the profit or loss on disposal of this asset to be recorded in P Co's consolidated accounts for the year ended 31 December 2012?
A. Profit on disposal for consolidation: $1,100
B. Profit on disposal for consolidation: $350
C. Profit on disposal for consolidation: $600
D. Loss on disposal for consolidation: $400
Answer: B
NEW QUESTION: 2
A. Option D
B. Option C
C. Option B
D. Option A
Answer: C
Explanation:
NEW QUESTION: 3
Which one of the following authentication mechanisms creates a problem for mobile users?
A. Mechanism with reusable passwords
B. Mechanisms based on IP addresses
C. one-time password mechanism.
D. challenge response mechanism.
Answer: B
Explanation:
Explanation/Reference:
Anything based on a fixed IP address would be a problem for mobile users because their location and its associated IP address can change from one time to the next. Many providers will assign a new IP every time the device would be restarted. For example an insurance adjuster using a laptop to file claims online.
He goes to a different client each time and the address changes every time he connects to the ISP.
NOTE FROM CLEMENT:
The term MOBILE in this case is synonymous with Road Warriors where a user is contantly traveling and changing location. With smartphone today that may not be an issue but it would be an issue for laptops or WIFI tablets. Within a carrier network the IP will tend to be the same and would change rarely. So this question is more applicable to devices that are not cellular devices but in some cases this issue could affect cellular devices as well.
The following answers are incorrect:
mechanism with reusable password. This is incorrect because reusable password mechanism would not present a problem for mobile users. They are the least secure and change only at specific interval.
one-time password mechanism. This is incorrect because a one-time password mechanism would not present a problem for mobile users. Many are based on a clock and not on the IP address of the user.
challenge response mechanism. This is incorrect because challenge response mechanism would not present a problem for mobile users.
NEW QUESTION: 4
Refer to the exhibit.
A frame on VLAN 1 on switch S1 is sent to switch S2 where the frame is received on VLAN 2. What causes this behavior?
A. allowing only VLAN 2 on the destination
B. trunk mode mismatches
C. VLANs that do not correspond to a unique IP subnet
D. native VLAN mismatches
Answer: D
Explanation:
Untagged frames are encapsulated with the native VLAN. In this case, the native VLANs are different so although S1 will tag it as VLAN 1 it will be received by S2.
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