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NEW QUESTION: 1
Ella's development team use a software version control system to keep track of changes to external resource files. How can Ella include NSF-based design in the system?
A. This is not possible since the version control system can only work with physical files.
B. Enable the Source Control Feature under Team Development.
C. Create an association or mapping between a virtual NSF project and an on-disk project.
D. Set the parameter "ENABLE_SOURCE=1" in the notes.ini file.
Answer: B
NEW QUESTION: 2
DNSサーバーが機能するために、ファイアウォールで開く必要があるデフォルトのポートは次のうちどれですか？
A. 0
B. 1
C. 2
D. 3
Answer: B
NEW QUESTION: 3
How should the effect of a change in accounting estimate be accounted for?
A. As a prior period adjustment to beginning retained earnings.
B. In the period of change and future periods if the change affects both.
C. By restating amounts reported in financial statements of prior periods.
D. By reporting pro forma amounts for prior periods.
Answer: B
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.