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NEW QUESTION: 1
For an entity's financial statements to be presented fairly in conformity with generally accepted accounting
principles, the principles selected should:
A. Be approved by the Auditing Standards Board or the appropriate industry subcommittee.
B. Match the principles used by most other entities within the entity's particular industry.
C. Reflect transactions in a manner that presents the financial statements within a range of acceptable
limits.
D. Be applied on a basis consistent with those followed in the prior year.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Financial statements are presented fairly in conformity with GAAP when there are no
material misstatements included therein. The fact that there may occasionally be immaterial misstatements
means that the financial statements are correct "within a range of acceptable limits."
Choice "A" is incorrect. Accounting principles may change from year to year. As long as such changes are
properly accounted for, the financial statements are still in conformity with GAAP.
Choice "B" is incorrect. The AICPA and the FASB determine GAAP, not the Auditing Standards Board.
Choice "D" is incorrect. There is no requirement that an entity's financial statements be prepared in
accordance with prevalent industry practices in order to be in conformity with GAAP

NEW QUESTION: 2
行アーカイブの管理が有効になっているときにどの2つのステートメントは正しいですか。
A. アクティブな行にROW ARCHIVAL VISIBILITYセッションパラメータのデフォルト値のみです。
B. ORA_ARCHIVE_STATE列が手動または行がもはやアクティブであると見なされていることを示すために、アクティビティのトラッキング列を参照することができ、プログラムによって更新されます。
C. ORA_ARCHIVE_STATE列は行がもはやアクティブであると見なされていることを示すために、活動のトラッキング列に基づいてOracle Serverによって自動的に更新されます。
D. 問合せの選択リストで参照した場合ORA_ARCHIVE_STATE列が表示されます。
E. ORA_ARCHIVE_STATE列の可視性は行のアーカイブ視認性セッションパラメータによって制御されます。
Answer: A,D
Explanation:
http://docs.oracle.com/database/121/VLDBG/to_vldbg14154_d436.htm#VLDBG14154

NEW QUESTION: 3
組織は、リモートユーザー向けのIPSec VPNアクセスを実装しています。この組織が実装する最も安全なIPSecモードは次のうちどれですか？
A. トランスポートモード
B. AH専用モード
C. ESP専用モード
D. トンネルモード
Answer: D
Explanation:
Explanation
In both ESP and AH cases with IPSec Transport mode, the IP header is exposed. The IP header is not exposed in IPSec Tunnel mode.

NEW QUESTION: 4

A. 156 grams
B. 39 grams
C. 78 grams
D. 50 grams
Answer: C