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NEW QUESTION: 1
직접 현금 흐름표에서 감가 상각비는 다음과 같이 제시되어야 한다.
A. 영업 활동으로 인한 손익을 순 현금 흐름으로 환산하는 데 추가되는 이익.
B. 영업 활동으로 인한 손익을 순 현금 흐름으로 전환하는 데 따른 손익.
C. 현금 유입.
D. 현금 유출.
Answer: A
Explanation:
Net cash flow from used by operating activities may be reported indirectly by removing from profit or loss the effects of1) deferrals of past operating cash flows,2) accruals of expected future operating cash flows.3) income or expense items related to financing and investing cash flows, and4) noncash transactions. These adjustments include such items as depreciation, amortization of patents, amortization of bond discount and bond premium gains and losses. changes during the period in trade receivables, changes in inventory, and changes in accounts payable and accrued liabilities. In the reconciliation of profit or loss to net cash from used by) operations, depreciation a noncash expense) is added to profit or loss.
NEW QUESTION: 2
Company A is purchasing Company B Company A uses a change management system for all IT processes while Company B does not have one in place. Company B's IT staff needs to purchase a third party product to enhance production. Which of the following NEXT steps should be implemented to address the security impacts this product may cause?
A. Use Company A's change management process during the evaluation of the new product.
B. Allow Company A and B's IT staff to evaluate the new product prior to purchasing it.
C. Purchase the product and test it in a lab environment before installing it on any live system.
D. Purchase the product and test it on a few systems before installing it throughout the entire company.
Answer: A
NEW QUESTION: 3
技術者は、壁と天井からプロジェクターまで配線するために長いVGAケーブルを選択しています。ビデオ信号との干渉を最小限に抑えるのに役立つケーブル機能は次のうちどれですか。
A. ファイバー
B. プレナム
C. フェライトコア
D. 銅線
Answer: C
NEW QUESTION: 4
Which two IBM storage products include transparent cloud tiering? (Choose two.)
A. IBM Spectrum Archive
B. IBM Spectrum Scale
C. IBM Spectrum Accelerate
D. IBM Spectrum Protect
E. IBM Spectrum Virtualize
Answer: B,E
Explanation:
Explanation
Reference
https://www.ibm.com/developerworks/community/wikis/home?lang=en#!/wiki/General%20Parallel%20File%20
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