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NEW QUESTION: 1
What is the highest numbered TCP/IP port?
A. 0
B. 1
C. 2
D. 3
Answer: B
Explanation:
There are 65535 possible ports officially recognized. Note: TCP uses the notion of port numbers to identify sending and receiving applications. Each side of a TCP connection has an associated 16-bit unsigned port number assigned to the sending or receiving application. Ports are categorized into three basic categories: well known, registered and dynamic/private. The well known ports are assigned by the Internet Assigned Numbers uthority (IANA) and are typically used by system-level or root processes. Well known applications running as servers and passively listening for connections typically use these ports. Some examples include: FTP (21), TELNET (23), SMTP (25) and HTTP (80). Registered ports are typically used by end user applications as ephemeral source ports when contacting servers, but they can also identify named services that have been registered by a third party. Dynamic/private ports can also be used by end user applications, but are less commonly so. Dynamic/private ports do not contain any meaning outside of any particular TCP connection. com
NEW QUESTION: 2
Andrew Carson is an equity analyst employed at Lee, Vincent, and Associates, an investment research firm. In a conversation with his supervisor, Daniel Lau, Carson makes the following two statements about defined contribution plans.
Statement I: Employers often face onerous disclosure requirements.
Statement 2: Employers often bear all the investment risk.
Carson is responsible for following Samilski Enterprises (Samilski), a publicly traded firm that produces motorcycles and other mechanical parts. It operates exclusively in the United States. At the end of its 2009 fiscal year, Samilski's employee pension plan had a projected benefit obligation (PBO) of $320 million.
Also, unrecognized prior service costs were $35 million, the fair value of plan assets was $316 million, and the unrecognized actuarial gain was $21 million.
Carson believes the rate of compensation increase will be 5% as opposed to 4% in the previous year, and the discount rate will be 7% as opposed to 8% in the previous year.
This past year, Samilski began using special purpose entities (SPEs) for various reasons. In preparation for analyzing the SPE disclosures in the footnotes to the financial statements, Carson prepares a memo on SPEs. In the memo, he correctly concludes that the company will be required under new accounting rules to classify them as variable interest entities (VIE) and consolidate the entities on the balance sheet rather than report them using the equity method as in the past.
What are the likely effects of the required change in accounting for SPEs on Samilski's:
Return on assets? Return on equity?
A. Decrease ;Decrease
B. No effect ;Decrease
C. Decrease ;No effect
Answer: C
Explanation:
Explanation/Reference:
Explanation:
As a result of consolidating SPEs that were previously accounted for using the equity method, assets will increase but net income and equity won't change. Therefore, return on assets will decrease, but there will be no effect on return on equity. (Study Session 5, LOS 21. c)
NEW QUESTION: 3
감사인이 자동차 검사 시설의 효율성을 감사하는 데 사용할 수 있는 다음 측정 방법은 무엇입니까?
A. 검사 에이전트 당 검사한 차량 수.
B. 승인 된 총 차량 수.
C. 계산 원당 수집 된 평균 수수료 금액.
D. 전체 차량 대 거부 된 차량의 비율이 검사되었습니다.
Answer: A