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NEW QUESTION: 1
When configuring a new Cisco Unified Personal Communicator device, which device type should be configured in Cisco Unified Communications Manager when using Cisco Unified Personal Communicator 8.X?
A. Cisco Unified Client Services Framework
B. Cisco Unified Personal Communicator
C. Cisco IP SoftPhone
D. It depends on the IP phone that is associated to the Cisco IP SoftPhone
E. Cisco IP Communicator
Answer: A
Explanation:
StudentGuide Volume 3 Page 5-118
NEW QUESTION: 2
Which of the following is a generally accepted accounting principle that illustrates the practice of
conservatism during a particular reporting period?
A. Reporting investments with appreciated market values at market value.
B. Capitalization of research and development costs.
C. Reporting inventory at the lower of cost or market value.
D. Accrual of a contingency deemed to be reasonably possible.
Answer: C
Explanation:
Choice "d" is correct. The rule of conservatism states that revenues and gains should be recognized when
the earnings process is complete, but that expenses and losses should be expensed immediately.
Reporting inventory at the lower of cost or market requires the recording of a loss on inventory when
market is lower than cost in the period the loss is sustained, rather than when the inventory is sold,
consistent with the rule of conservatism. Choice "a" is incorrect. Because the future benefits of R&D costs
are questionable, these cost should be expensed immediately, consistent with the rule of conservatism
and the matching principle. Choice "b" is incorrect. The rule of conservatism only requires the accrual of
"probable" losses. The accrual of a reasonably possible loss is not required and the accrual of any
contingent gain, whether probable, reasonably possible, or remote, is prohibited. Choice "c" is incorrect.
The reporting of marketable securities with appreciated values at market value requires the recording of a
gain on the asset before the gain is realized. This contradicts the rule of conservatism, but is allowed
because fair value is a more relevant measure of the value of marketable securities.
NEW QUESTION: 3
Während eines Informatik-Sicherheitsaudits einer mittelständischen Organisation stellt ein IS-Auditor fest, dass die Informationssicherheitsrichtlinie des Unternehmens nicht ausreicht. Was ist die BESTE Empfehlung des Abschlussprüfers für die Organisation?
A. Führen Sie einen Benchmark mit den Richtlinien der Wettbewerber durch
B. Definieren Sie Rollen und Verantwortlichkeiten für die regelmäßige Aktualisierung der Richtlinie
C. Identifizieren und schließen Sie Lücken im Vergleich zu einem Best-Practice-Framework
D. Lassen Sie sich von einem externen Berater unterstützen, um den Pokey neu zu schreiben
Answer: D
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