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NEW QUESTION: 1
次のうち、環境マネジメントシステムの監査の目的を最もよく表しているのはどれですか？
A. 年次管理レビューが必要かどうかを評価するため。
B. 経営幹部の監督を評価する。
C. 環境意識を高めるため。
D. 要件および合意への適合性を判断するため。
Answer: D
NEW QUESTION: 2
Is the cumulative effect of an inventory pricing change on prior years earnings reported on the financial
statements for
A. Option A
B. Option D
C. Option B
D. Option C
Answer: C
Explanation:
Choice "b" is correct. The cumulative effect of a change in accounting principle is now reported as an
adjustment to beginning retained earnings when it is considered practicable to calculate the cumulative
effect. When making a change to LIFO, it is generally considered impracticable to calculate the
cumulative effect of the change (in most cases, data on the historical LIFO layers in not available). In a
change to LIFO, the beginning inventory dollar amount becomes the first LIFO layer. No cumulative effect
adjustment is made. The change is accounted for prospectively. A change from LIFO to weighted average,
there is no such impracticability. The cumulative effect is computed and the change is handled
retrospectively. Choices "a", "c", and "d" are incorrect, per the above Explanation: .
NEW QUESTION: 3
Adora's car averages 28 miles per gallon of gas. Approximately how many gallons of gas should she expect to use for a trip of 190 miles?
A. 0
B. 1
C. 2
D. 3
E. 4
Answer: B
NEW QUESTION: 4
Which of the following is TRUE about a PIA (Privacy Impact Analysis)?
A. The PIA must be conducted at the early stages of the project lifecycle
B. A Data Protection Impact Analysis (DPIA) process includes a PIA
C. The results from a previous information audit can be leveraged in a PIA process
D. Any project that involves the use of personal data requires a PIA
Answer: D