CASM dumps

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Exam Code: CASM

Vendor Name: Peoplecert

Total Practice Questions : 60

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NEW QUESTION: 1
Under IAS 2, Inventories all of the following should be decided when reporting inventories except:
A. The carrying amount of inventories in classifications appropriate to the entire.
B. An estimated amount of obsolete inventory included in the total inventory valuation.
C. The cost formulas used.
D. The use of the lower-of-cost-or-net-realizable-value method, if applicable.
Answer: B
Explanation:
According to IAS 2, Inventories, disclosures about inventories include, for example. The accounting policies applied in measuring inventories. including the cost formulas used, total carrying amount; carrying amount for each classification appropriate to the entity carrying amount of items carried at fair value minus costs to sell; amount of any reversal of write downs as income; reasons for such a reversal; and carrying amount of inventory pledged as security. Thus is disclosures under IAS 2 include the carrying amount of inventories carried at NRV, not the amount of ate inventory.

NEW QUESTION: 2
Which of the following is used for SONET connections and requires a wavelength of
1310nm?
A. 10GBASELW
B. 10GBASECX4
C. 10GBASELX4
D. 10GBASESR
Answer: A

NEW QUESTION: 3
次のうち、オンプレミスの資格情報管理システムの利点はどれですか?
A. クレデンシャルの相互運用性の向上
B. システム構成の制御
C. 管理上のオーバーヘッドの削減
D. インフラストラクチャの資本コストを削減する
Answer: B

NEW QUESTION: 4
G / L伝票の転記中に、2つの異なる項目ステータス(転記キーとG / L勘定)が転記に影響します。
1つのフィールドステータスが必須エントリに設定され、もう1つのステータスが非表示エントリに設定されている場合はどうなりますか?
正解を選択してください。
応答:
A. フィールドは非表示になります。
B. エラーメッセージが表示されます。
C. ドキュメントはとにかく投稿できます。
D. フィールドは入力可能です。
Answer: B


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