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NEW QUESTION: 1
Where can you use stakeholders in portfolio management?
A. Review
B. Item
C. Initiative
D. Bucket
Answer: C
NEW QUESTION: 2
An entity with total aside t, of US $100,000,000 and profit of US purchases staplers with an estimated life of 10 years for US $1,000. In connection with the purchase, the company debits miscellaneous expense. This scenario is most closely associated with which of the following cone opts or principles?
A. Materiality and going concern.
B. Materiality and the balance between cost and benefit.
C. Relevance and neutrality.
D. Reliability and comparability.
Answer: B
Explanation:
In principle, wasting assets should be capitalized and depreciated. However, the effect on the financial statements of expensing rather than capitalizing and depreciating the staplers is clearly not material given that they cost US $1,000 and the enterprise has total assets of US $1,000. The choice of treatment is not likely to influence the decisions of financial statement users. The balance between benefit and cost is a pervasive constraint, not a qualitative characteristic. The benefits should exceed the cost of information.
Specifically, the cost of producing the information about depreciation expense over 10 years for the staplers probably is higher than the benefits of the information for decision making. Thus, the expedient procedure of expensing the US $1,000 should be followed.
NEW QUESTION: 3
You design a Business Intelligence (BI) solution by using SQL Server 2008. You have created an extract,
transform, and load (ETL) solution by using SQL Server 2008 Integration Services (SSIS). The solution
contains 10 child packages and a parent package that executes the child packages in sequence.
You plan to deploy the solution to 20 locations that are not connected to each other. You need to deploy
the solution by configuring the connection managers of all packages with the appropriate settings. You need
to achieve this goal by using the minimum amount of administrative effort.
What should you do?
A. Create a SQL Server configuration for the parent package in a central SQL Server 2008 database. Configure the child packages by using Parent package variables.
B. Create an XML configuration file each for the parent package and the child packages.
C. Create a SQL Server configuration each for the parent package and the child packages in a central SQL Server 2008 database.
D. Create an XML configuration file for the parent package. Configure the child packages by using Parent package variables.
Answer: D