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Exam Code: IIBA-CCA
Exam Name: Certificate in Cybersecurity Analysis
Version: V22.75
Q & A: 580 Questions and Answers
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NEW QUESTION: 1
ユーザーが管理者としてvCenter Serverにログインし、シングルサインオン構成を表示できません。
シングルサインオン構成を表示するには、管理者がどのvCenter Single Sign Onグループに所属する必要がありますか?
A. SystemConfiguration.Administrators
B. Administrators
C. SystemConfiguration.BashShellAdministrators
D. ComponentManager.Administrators
Answer: B
Explanation:
https://kb.vmware.com/s/article/2120255
https://docs.vmware.com/en/VMware-vSphere/6.5/com.vmware.psc.doc/GUID-87DA2F34-DCC9-4DAB-8900-1BA35837D07E.html Administrators of the VMware Directory Service (vmdir). Members of this group can perform vCenter Single Sign-On administration tasks. Do not add members to this group unless you have compelling reasons and understand the consequences.
NEW QUESTION: 2
Was ist die effektivste Methode zum Testen von benutzerdefiniertem Anwendungscode?
A. Negative Prüfung
B. White-Box-Test
C. Penetrationstest
D. Black-Box-Test
Answer: B
NEW QUESTION: 3
When purchased, plant assets are recorded at ________.
A. market value
B. lower of cost or market
C. future value
D. cost
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Fixed assets are recorded at cost, which includes all normal and reasonable expenditures necessary to get the asset in place and ready to use.
NEW QUESTION: 4
Which of the following is/are true about computation of Basic EPS?
I. With stock splits and stock dividends, previously reported EPS numbers are retroactively readjusted.
II. Shares issued for the acquisition of another business are included from the date of issuance.
III. Shares issued in pooling of interests are assumed to have been outstanding at the beginning of all the periods reported.
A. I, II & III
B. I only
C. II & III
D. I & III
Answer: A
Explanation:
Explanation/Reference:
Explanation:
In the computation of basic EPS, one must be careful about the time period for which shares are assumed to be outstanding. This becomes an issue when the firm issues new shares or reacquires outstanding shares during the accounting period. Further, the purpose for which the shares are issued are also of concern since the computation of the weighted number of shares outstanding must be consistent with the logic behind the accounting treatment of the newly issued shares. Hence, when shares are issued for the acquisition of another business, they are considered as equity issued to raise new capital for investment and therefore included from the date of issuance. On the other hand, under pooling of interests method, the merged companies are assumed to have been a combined entity since their respective inceptions.
Therefore, when shares are issued under pooling of interests, they are assumed to have been outstanding at the beginning of all the periods reported. Finally, stock splits and stock dividends change the number of shares without any direct impact on earnings. Hence, for consistency, previously reported EPS numbers are retroactively readjusted.
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