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A material loss should be presented separately as a component of income from continuing operations
when it is:
A. Unusual in nature and infrequent in occurrence.
B. An extraordinary item.
C. Not unusual in nature but infrequent in occurrence.
D. A cumulative effect type change in accounting principle.
Answer: C
Explanation:
Choice "d" is correct. Gains or losses that are unusual in nature or occur infrequently but not both, are
presented as a component of income from continuing operations. Choice "a" is incorrect. Extraordinary
items are shown net of tax in a separate section of the income statement after income from continuing
operations. Choice "b" is incorrect. Cumulative effects of changes in accounting principle are now shown
net of tax as an adjustment to the opening balance of retained earnings in the retained earnings statement.
This treatment is called retrospective application. There really are no longer any cumulative effect types of
changes in accounting principle. The cumulative effect is merely how the amount of the change is
measured.
Choice "c" is incorrect. This is the definition of an extraordinary item.
Refer to the exhibit.
The company uses EIGRP as the routing protocol. What path will packets take from a host on the 192.168.10.192/26 network to a host on the LAN attached to router R1?
A. The path of the packets will be both R3 to R2 to R1 AND R3 to R1.
B. The path of the packets will be R3 to R1.
C. The path of the packets will be R3 to R1 to R2.
D. The path of the packets will be R3 to R2 to R1.
Answer: B
Explanation:
Host on the LAN attached to router R1 belongs to 192.168.10.64/26 subnet. From the output of the routing table of R3 we learn this network can be reach via 192.168.10.9, which is an IP address in 192.168.10.8/30 network (the network between R1 & R3) -> packets destined for 192.168.10.64 will be routed from R3 -> R1 -> LAN on R1.
Examine these configuration files:
# cat /etc/auto.master
/net-hosts
/- auto.direct ro
# cat /etc/auto.direct
/nfs1 o16:/export/share1
/nfs2 -sync o16:/export/share2
/nfs o16:/export/share3
Which mount options will automounter use to mount the filesystems listed in /etc/auto.direct?
A. /nfs1 and /nfs3 are mounted read-only, async whereas /nfs2 mounted read-write, sync.
B. All three filesystems are mounted read-only, async.
C. All three filesystems are mounted read-write, sync.
D. /nfs1 and /nfs3 are mounted read-only, async whereas /nfs2 mounted read-only, sync.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Which file of the SAP HAT Connector stores the WeblDEHosts URL and can be used for troubleshooting?
A. Config.json
B. Assistmsg.json
C. Package.json
D. appConfig.js
Answer: A
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