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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment
required for these transactions. These treatments are:
. Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the
accounting change or error correction in the 1993 financial statements, and do not restate the 1992
financial statements.
. Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust
1 992 beginning retained earnings if the error or change affects a period prior to 1992.
. Prospective approach - Report 1993 and future financial statements on the new basis but do not restate
1 992 financial statements.
Item to Be Answered
During 1993, Quo determined that an insurance premium paid and entirely expensed in 1992 was for the
period January 1, 1992, through January 1, 1994.
List B (Select one)
A. Prospective approach.
B. Cumulative effect approach.
C. Retroactive or retrospective restatement approach.
Answer: C
Explanation:
Choice "B" is correct. If comparative FS are issued, restate prior year's FS. If comparative FS are not
issued, restate prior year-end's retained earnings account by "adjusting" (net of tax) the opening balance
of the current retained earnings statement.

NEW QUESTION: 2
A Certificate Authority (CA) generates a key pair that will be used for encryption and decryption of email. The integrity of the encrypted email is dependent on the security of which of the following?
A. Modulus length
B. Private key
C. Public key
D. Email server certificate
Answer: B

NEW QUESTION: 3
Sie konfigurieren den automatischen VPN-Trigger für fünf Windows 10 Enterprise-Computer. Wenn Sie die Computer testen, lösen sie das VPN die ganze Zeit aus, auch im Büro.
Sie müssen den automatischen VPN-Trigger so konfigurieren, dass er nur funktioniert, wenn VPN erforderlich ist.
Welchen Befehl solltest du verwenden?
A. Add -VpnConnectionTriggerApplication [-Name] <string> -ApplicationID <String []> -PassThru
B. -VpnConnectionTriggerTrusted Network hinzufügen [-Name] <string> [-DnsSuffix] <string []>
C. Set -VpnConnectionTriggerDnsConfiguration [-Name] <string> [-DnsSuffix <String>] [- DnsIPAddress <string []>] [-DnsSuffixSearchList
D. Add -VpnConnectionTriggerDnsConfiguration [-Name] <string> -DnsSuffix <String> [- DnsIPAddress <string []>] -PassThru
Answer: B