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- Name: ISTQB Certified Tester Foundation Level
- Exam Code: CTFL-Foundation
- Certification: CTFL-Foundation
- Vendor: ISQI
- Total Question: 630
- Price: 49$
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NEW QUESTION: 1
Which one of the following statements is correct with regard to an individual taxpayer who has elected to amortize the premium on a bond that yields taxable interest?
A. The amortization is not treated as a reduction of taxable income.
B. The bond's basis is increased by the amortization.
C. The bond's basis is reduced by the amortization.
D. The amortization is treated as an itemized deduction.
Answer: C
Explanation:
Explanation
Choice "c" is correct. The bond's basis is reduced by the amortization of the premium.
Choice "a" is incorrect. For bonds acquired after 12/31/87, the amortization of the premium is an offset to interest income on the bond rather than a separate interest deduction.
Choice "b" is incorrect. The amortization of the premium will reduce taxable income.
Choice "d" is incorrect. The bond's basis will be decreased by the amortization.
NEW QUESTION: 2
FOADM includes parallel FOAD and serial FOADM, both supporting 40 waves or 80 waves of arbitrary wavelengths.
A. FALSE
B. TRUE
Answer: A
NEW QUESTION: 3
主要なリスク指標（KRI）のセットを確立する際に、情報セキュリティ管理者にとって最も重要な懸念事項は次のうちどれですか？
A. 組織には、以前のセキュリティイベントに関する履歴データがありません
B. いくつかのビジネス機能がサードパーティベンダーに外注されています。
C. 組織の目標に対するセキュリティリスクの影響はよく理解されていません
D. リスク許容レベルはまだ確立されていません
Answer: D
NEW QUESTION: 4
You are the program manager for a new commercial jet. A new robotic technology has just emerged that will improve the accuracy of machining connectors to within 3 microns. This technology will also result in a savings from the previous method. As a result of this, all program managers are being asked to come up with a new estimate at completion for their in-process projects. The most accurate method to develop the new estimate is to:
A. Add the remaining budget to what has already been spent
B. Take the actuals to date and add the remaining budget modified by a performance factor
C. Take the actuals to date and develop a new estimate for all remaining work
D. Complete and earned value analysis to determine the cost index
Answer: C
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