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NEW QUESTION: 1
How should the effect of a change in accounting estimate be accounted for?
A. In the period of change and future periods if the change affects both.
B. As a prior period adjustment to beginning retained earnings.
C. By reporting pro forma amounts for prior periods.
D. By restating amounts reported in financial statements of prior periods.
Answer: A
Explanation:
Choice "d" is correct, a "change in accounting estimate" affects only the current and subsequent (future)
periods, if the change affects both. It does not affect "prior periods," nor "retained earnings." Choice "a" is
incorrect. Restating prior years' financial statements is required when comparative financial statements
are shown for prior period adjustments of "corrections of errors," "changes in entities," and changes in
accounting principle. Choices "b" and "c" are incorrect. A "change in accounting estimate" does not affect
prior periods.

NEW QUESTION: 2
Which of the following jobs is NOT affected by parallel processing?
A. All of the above are affected by parallel processing
B. Backup job
C. Replication job
D. Backup copy job
Answer: A
Explanation:
Explanation
Backup copy jobs do not support parallel processing.
References:

NEW QUESTION: 3
Which action must you perform before you update Cisco Unified Communications Manager using BAT?
A. Put Cisco Unified CM in BAT service mode.
B. Create or edit a CMC or FAC CSV file and insert the file in BAT.
C. Temporarily disconnect all non-BAT related servers, such as Cisco Presence.
D. Enable promiscuous mode on the Cisco Unified CM BAT database.
Answer: B

NEW QUESTION: 4
Examine the following Rule Base.

What can we infer about the recent changes made to the Rule Base?
A. Rule 7 was created by the 'admin' administrator in the current session
B. The rules 1, 5 and 6 cannot be edited by the 'admin' administrator
C. Rule 1 and object webserver are locked by another administrator
D. 8 changes have been made by administrators since the last policy installation
Answer: C
Explanation:
Explanation
On top of the print screen there is a number "8" which consists for the number of changes made and not saved.
Session Management Toolbar (top of SmartConsole)

References: