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NEW QUESTION: 1
Which of the following best explains why the return on assets (ROA) ratio may show distorted increases over time?
A. Net income is affected by inflation and total assets are getting older.
B. A firm may use replacement cost valuation for plant assets, and repairs and maintenance expense changes each year to correspond to asset replacement costs.
C. A firm acquires many new assets each period.
Answer: A
Explanation:
As the assets age, the net asset book value decreases and the return on assets ratio increases. This return ratio does not reflect economic substance, however, since income is measured in current period dollars while the denominator (assets) is measured using historical information rather than replacement information.
NEW QUESTION: 2
A. Option D
B. Option B
C. Option A
D. Option C
Answer: A
NEW QUESTION: 3
CHAP認証について正しい文はどれですか。 （2つ選んでください。）
A. 定義上、一方向の認証方法です。
B. 定義上双方向認証方法です
C. 着信側ルータは発信側ルータにチャレンジパケットを送信します
D. CHAP認証は一方向にしか使用できません
E. CHAPプロセスが完了した後にPPP認証が実行されます
F. デフォルトでは、発信側ルータは着信側ルータを認証します。
Answer: A,C
Explanation:
参照先：https://www.cisco.com/c/en/us/support/docs/wan/point-to-point-protocol-ppp/25647-understanding-ppp-chap.html