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NEW QUESTION: 1
In single period statements, which of the following should not be reflected as an adjustment to the
opening balance of retained earnings?
A. Cumulative effect of a change from the percentage of completion to the completed contract method of
accounting for long-term construction projects.
B. Cumulative effect of a change from LIFO to FIFO in valuing merchandise inventory.
C. Effect of a failure to provide for uncollectible accounts in the previous period.
D. Effect of a decrease in the estimated useful life of depreciable equipment.
Answer: D
Explanation:
Choice "b" is correct. A change in the estimated useful life of a depreciable asset is a change in estimate
handled prospectively. No adjustment to retained earnings is necessary. Choice "a" is incorrect. The
correction of a failure to provide for uncollectible accounts is considered to be a correction of an error. The
opening balance of retained earnings would be adjusted to correct the error. Choice "c" is incorrect. This
change is a change in accounting principle and is handled retrospectively. With retrospective application,
the opening balance of retained earnings would be adjusted to reflect the cumulative effect of the changes.
Choice "d" is incorrect. This change is a change in accounting principle and is handled retrospectively.
With retrospective application, the opening balance of retained earnings would be adjusted to reflect the
cumulative effect of the changes.

NEW QUESTION: 2
Virtual extensible Local Area Networking (VXLAN) is an advanced network protocol supported by VMware and a wide range of hardware vendors. Which statement about VXLAN accurately describes its basic mode of operation?
A. VXLAN encapsulates layer 3 MAC frames into layer 2 TCP packets for transport across a physical IP network.
B. VXLAN encapsulates layer 3 MAC frames into layer 2 UDP packets for transport across a physical IP network.
C. VXLAN encapsulates layer 2 MAC frames into layer 3 UDP packets for transport across a physical IP network.
D. VXLAN encapsulates layer 2 MAC frames into layer 3 TCP packets for transport across a physical IP network.
Answer: B

NEW QUESTION: 3
CORRECT TEXT



A. res = stuff.equals ("TV") ? stuff.equals ("Movie")? "Walter" : "White" : "No Result";
B. stuff.equals ("TV") ? res= "Walter" : stuff.equals ("Movie") ? res = "White" : res = "No Result";
C. res = stuff.equals ("TV") ? "Walter" else stuff.equals ("Movie")? "White" : "No Result";
D. res = stuff.equals ("TV")? "Walter" : stuff.equals ("Movie")? "White" : "No Result";
Answer: D

NEW QUESTION: 4
A network administrator is configuring one distribution and five access switches, which will be installed in a
new building.
Which of the following is the BEST physical location for the equipment?
A. The distribution switch in the MDF and the access switches in the IDF
B. All switches should be placed in the IDF to leave room in the MDF for servers
C. All switches should be placed in the MDF to leave room in the IDF for servers
D. The distribution switch in the IDF and the access switches in the MDF
Answer: A

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