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NEW QUESTION: 1
조직에서 보안 서비스 회사를 고용하여 침투 테스트를 수행했습니다. 조직은 다음 중 테스터에게 제공 할 것입니까?
A. 필터 및 집중 기의 논리적 위치.
B. 서버 실과 배선 실의 물리적 위치.
C. 시험의 한계와 범위.
D. 직원 디렉토리 및 조직도.
Answer: C
NEW QUESTION: 2
Ota L'Abbe, a supervisor at an investment research firm, has asked one of the junior analysts, Andreas Hally, to draft a research report dealing with various accounting issues.
Excerpts from the request are as follows:
* "There's an exciting company that we're starting to follow these days. It's called Snowboards and Skateboards, Inc. They are a multinational company with operations and a head office based in the resort town of Whistler in western Canada. However, they also have a significant subsidiary located in the United States."
* "Look at the subsidiary and deal with some foreign currency issues including the specific differences between the temporal and all-current methods of translation, as well as the effect on financial ratios."
* "The attached file contains the September 30, 2008, financial statements of the U.S. subsidiary. Translate the financial statements into Canadian dollars in a manner consistent with U.S. GAAP." The following are statements from the research report subsequently written by Hally:
Statement 1: Subsidiaries whose operations are well integrated with the parent will use the all-current method of translation.
Statement 2: Self-contained, independent subsidiaries whose operating, investing, and financing activities are primarily located in the local market will use the temporal method of translation.
Other information to be considered
* Exchange rates (CAD/USD)
* Beginning inventory for fiscal 2008 had been purchased evenly throughout fiscal 2007. The company uses the FIFO inventory value method.
* Dividends of USD 25,000 were paid to the shareholders on June 30, 2008.
* All of the remaining inventory at the end of fiscal 2008 was purchased evenly throughout fiscal 2008.
* All of the PP&E was purchased, and all of the common equity was issued at the inception of the company on October 1, 2004. No new PP&E has been acquired, and no additional common stock has been issued since then. However, they plan to purchase new PP&E starting in fiscal 2009.
* The beginning retained earnings balance for fiscal 2008 was CAD 1,550,000.
* The accounts payable on the fiscal 2008 balance sheet were all incurred on June 30, 2008.
* The U.S. subsidiary's operations are highly integrated with the main operations in Canada.
* The remeasured inventory for 2008 using the temporal method is CAD 810,000.
* All monetary asset and liability balances are the same as they were at the end of the 2007 fiscal year, except that long-term debt was USD 467,700.
* Costs of goods sold under the temporal method in 2008 is CAD 1,667,250.
As compared to the temporal method, the parent's fixed asset turnover for fiscal 2008 using the all-current method is:
A. lower.
B. the same.
C. higher.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The local currency (the USD) is depreciating, so the historical rate will be higher than the current rate.
Fixed asset turnover (sales divided by net PP&E) will be higher under the all-current method. Net PP&E will be translated at the lower current rate, and because sales are the same under both methods, the ratio will be higher.
If you want to do the calculations, net PP&E under the all-current method is USD730.00O x 1.32CAD/USD
= CAD 963,600. and fixed asset turnover is CAD 1,825,200/CAD 963,600 = 1.9 times. Fixed asset turnover under the temporal method is CAD 1,825,200/CAD 1,095,000 = 1.7 times. (Study Session 6, LOS 23.d)
NEW QUESTION: 3
CORRECT TEXT
You are a new security administrator at Company A.
You have the following network diagram and console window access to a single device on the network.
Gather the information required to fill in hostname, purpose and IP address(es) for each device on the diagram.
Instructions:
Type "help" at any command prompt for a list of available commands.
Each purpose will be used at LEAST once
Some purposes may be used multiple times.
Host names may only be used once.
Answer:
Explanation:
Pending
NEW QUESTION: 4
A customer needs to have a calculation done prior to aggregating the data. How would you accomplish this?
A. By creating a derived metric by using the Calculation Wizard
B. By creating a derived measure by using Logic Columns available and changing the aggregation type
C. By creating a derived metric by using the Expression Builder
D. By creating a derived measure by using the Logical Columns available
E. By creating a derived measure in the Column Mapping dialog box by using the physical table columns.
Answer: E
Explanation:
Note 1: OBIEE offers two calculation types for measure in the repository:
logical
physical
You can define calculations in either of the following ways:
*Before the aggregation, in the logical table source.
*After the aggregation, in a logical column derived from two other logical columns. For example: sum(col A) * sum(col B)
Note 2: A measure column is a column unlike the baseline column that has a default aggregation
rule defined in the Aggregation tab of the Logical Column dialog in the repository.
Measure columns always calculate the aggregation with which they are defined.
Measures need to be defined in a logical fact. Any column with an aggregation rule is a measure.
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