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NEW QUESTION: 1
Firms A and B are identical. In one year, Firm A's statements have the beginning inventory understated and the ending inventory overstated. Then,
I. A's tax payment is higher.
II. B's tax payment is higher.
III. B shows a higher income.
IV. A shows a higher income.
A. II & IV
B. I & IV
C. II & III
D. I & III
Answer: B
Explanation:
Explanation/Reference:
Explanation:
COGS = Beginning inventory - Ending inventory + Purchases. Hence, if BI is understated and EI overstated, COGS is understated, implying income is overstated. Hence, Firm A will show higher income and pay higher taxes. It should be remembered that implicit in the use of the above inventory equation is the assumption that there have been no write-downs or write-ups in the inventory.

NEW QUESTION: 2
リモートデータ同期を使用する場合のプロセスフローの一部は次のうちどれですか。注：この質問には4つの正解があります。
A. ライセンスを取得します
B. アカウントにMobile Linkサーバーをプロビジョニングする
C. 開発中にMobile Linkログにアクセスします
D. Mobile Linkサーバーを保護する
E. 同期を開始するSAP Cloud Platformを開発する
Answer: A,B,C,D

NEW QUESTION: 3
An enterprise plans to expand into new markets in countries lacking data privacy regulations, increasing risk exposure. Which of the following is the BEST course of action for the CIO?
A. Quantify the risk impact and evaluate possible countermeasures.
B. Identify business risk appetite and tolerance levels.
C. Limit the personal data available to the high-risk countries.
D. Mandate the strengthening of user access controls.
Answer: B

NEW QUESTION: 4
組織は、イントラネット上のファイルで従業員ポリシーを公開し、定期的に更新します。次のうち、主なセキュリティ上の懸念事項はどれですか？
A. 可用性
B. 所有権
C. 整合性
D. 守秘義務
Answer: A