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Exam Code: IIA-CIA-Part2 Dumps

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

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.cfg c
B. xm create slack.cfg c
C. xm create slack.cfg
D. xm create slack.cfg showconsole
E. xm start slack
Answer: B

NEW QUESTION: 3
임시 재무보고인 IAS 34는 기업이 다음과 같은 임시보고를 위한 지침을 제공합니다.
A. 매 분기마다 기본 및 희석 주당 순이익을 공개 할 필요가 없습니다.
B. 분기마다 소득에 점진적 세율을 적용하여 소득세 비용을 결정해야 합니다.
C. 4/4 이상에 걸쳐 특별 품목을 생산할 수 있습니다.
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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