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Exam Code: CTAL_TM_001

Vendor Name: ISQI

Total Practice Questions : 60

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NEW QUESTION: 1



A. Option D
B. Option C
C. Option A
D. Option B
E. Option E
Answer: E
Explanation:
Reference: The Java Tutorial, Synchronized Methods

NEW QUESTION: 2
During service configuration, there are two timeslot modes. Huawei uses the interleaved timeslot mode by default.
A. FALSE
B. TRUE
Answer: A

NEW QUESTION: 3
When you display the routing table by entering the show route command, what does the * indicate?
A. The route was learned using a dynamic routing protocol.
B. The route is a default route.
C. The route was selected as active.
D. The route is a direct route.
Answer: C
Explanation:
An asterisk (*) indicates that the route is both the active and the last active route. An asterisk before a to line indicates the best subpath to the route.
References: https://www.juniper.net/documentation/en_US/junos14.1/topics/reference/command- summary/show-route-detail.html

NEW QUESTION: 4
The following financial statement notes are extracts from the audited financial statements of public entities. Which note describes a change in accounting estimate?
A. Effective January 1. Year 5, the entity changed to the LIFO method of inventory valuation. Prior to Year 5, the FIFO method was used.
B. During the year, the entity changed a method of accounting pursuant to a change in an International Financial Reporting Standard.
C. The entity changed its amortization of capital assets based on a reassessment of the useful lives of the assets. Accordingly, the entity changed its rate of amortization from 5% and 6% to 8% and 10%, for machinery and equipment.
D. Prior to Year 5, plant and equipment other than customer service replacement parts were depreciated using the diminishing-balance method. Plant and equipment are now depreciated on a straight-line basis.
Answer: C
Explanation:
Accounting estimates, e.g., service lives, residual values, warranty costs, uncollectible accounts, and inventory obsolescence are a necessary part of preparing financial statements. However, they inevitably change as no casts occur and as additional experience and information are obtained. When altered conditions require a change in estimate, it is accounted for prospectively. Thus, a change in the estimate of the service lives of depreciable assets is a change in accounting estimate.


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