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NEW QUESTION: 1
毎年の安全トレーニングへの最善のアプローチは何ですか？
A. 安全上のリスクがわかっているポジションのスタッフに適切なトレーニングを提供するようにします。
B. すべてのスタッフに同一の安全トレーニングが提供されていることを確認してください。
C. スタッフの職務記述書に基づいて安全トレーニング要件を作成します。
D. 安全トレーニングは、スタッフのスキルセットのギャップに対処する必要があります。
Answer: A
NEW QUESTION: 2
A disclaimer opinion is required on a set of financial statements when:
A. material deviations from GAAP occur.
B. the auditor is not independent.
C. the financial statements are fairly stated.
D. the financial statements may be misleading.
Answer: B
NEW QUESTION: 3
A user states that they see flickering on their external display. The technician asks if anything has changed since they noticed the problem. Next the technician replaces the external display with a new one which corrected the issue. According to the troubleshooting theory, which of the following would the technician do NEXT?
A. Determine what needs to be replaced to resolve the issue.
B. Recreate the recent changes to the PC.
C. Identify what exactly the user is having a problem with.
D. Record the resolution to the problem for future references.
Answer: D
NEW QUESTION: 4
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 1992 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 1992 financial statements.
Item to Be Answered
As a result of a production breakthrough, Quo determined that manufacturing equipment previously depreciated over 15 years should be depreciated over 20 years.
List B (Select one)
A. Retroactive or retrospective restatement approach.
B. Prospective approach.
C. Cumulative effect approach.
Answer: B