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NEW QUESTION: 1
Whenever an entity must use net realizable value rather than cost to value an inventory
item, the inventory account is reduced and the account "expense due to decline of inventory to net realizable value" is increased. The balance of this account is reflected as a separate item on the:
A. Income statement as an operating expense.
B. Balance sheet as a deduction from inventory.
C. Income statement as an extraordinary loss.
D. Income statement as a deduction from gross profit on sales.
Answer: D
Explanation:
If a separate expense account is not used, the ending inventory will be reduced directly and the result will be an increase in cost of goods sold. No separate disclosure of the inventory write down will appear in the income statement. The effect is to hide the loss in cost of goods sold. If the separate expense account is used, it appears on the income statement as a deduction from gross profit sales - cost of goods sold). One advantage is that cost of goods sold is not misstated. At the end of the accounting period, an entity has the partially completed financial statements shown as follows.

NEW QUESTION: 2

Burbank(config)# enable secret fortress
Burbank(config)# line con 0
Burbank(config-line)# login
Burbank(config-line)# password n0way1n
Burbank(config-line)# exit
Burbank(config)# service password-encryption

A. Option B
B. Option C
C. Option A
D. Option D
Answer: A
Explanation:
Explanation
Certain types of passwords, such as Line passwords, by default appear in clear text in the configuration file.
You can use the service password-encryption command to make them more secure. Once this command is entered, each password configured is automatically encrypted and thus rendered illegible inside the configuration file (much as the Enable/Enable Secret passwords are). Securing Line passwords is doubly important in networks on which TFTP servers are used, because TFTP backup entails routinely moving config files across networks-and config files, of course, contain Line passwords.

NEW QUESTION: 3
PBCSで変更できるEssbaseオプションはどれですか？ （2つ選択してください。）
A. Two-Pass Calculation
B. The default caches
C. The default CalcTaskDims
D. Aggregate missing values
Answer: A,B
Explanation:
Explanation
A: You can select a value for the calculator cache
D: Dimension properties such as hierarchy type, two-pass calculations, and data storage options are included in the Advanced Settings Definition.
References: Oracle Cloud, Administering Planning for Oracle Planning and Budgeting Cloud