CheckPoint 156-215.81.20 Dumps Questions & Valid 156-215.81.20 Test Pdf - Photoexperienceacademy
- Name: Check Point Certified Security Administrator R81.20
- Exam Code: 156-215.81.20
- Certification: 156-215.81.20
- Vendor: CheckPoint
- Total Question: 630
- Price: 49$
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NEW QUESTION: 1
Jenna Stuart is a financial analyst for Deuce Hardware Company, a U.S. company that reports its results in
U.S. dollars. Wayward Distributing, Inc., is a foreign subsidiary of Deuce Hardware, which began operations on January 1,2007. Wayward is located in a foreign country and reports its results in the local currency called the Rho. Selected balance sheet information for Wayward is shown in the following table.
Stuart has been asked to analyze how the reported financial results of Wayward will be affected by the choice of the all-current or temporal methods of accounting for foreign operations. She has gathered the following exchange rate information on the $/Rho exchange rate:
* Spot rate on 1/01/08: $0.35 per Rho
* Spot rate on 12/31/08: $0.45 per Rho
* Average spot rate during 2008: $0.42 per Rho
Suppose for this question only that Stuart has determined that (1) the operating, financing, and investing decisions related to Wayward's operations are typically made by Wayward's local management located in the foreign country; and (2) some of Wayward's accounts receivable are denominated in a different foreign currency called the Del (DI). Which method is the best to use to translate the Del receivables into Rho, according to U.S. GAAP?
A. The temporal method.
B. The all-current method.
C. The method will depend on inflation.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
In this example, the Del is the local currency, the Rho is the functional currency (because Wayward is an independent subsidiary), and the U.S. dollar is the reporting currency. The appropriate application of U.S.
GAAP is to first remeasure the Del receivables from Del to Rho using the temporal method. (Study Session
6, LOS 23.c)
NEW QUESTION: 2
문제로 인해 프로젝트 팀이 중요한 이정표를 놓칠 수 있습니다. 프로젝트 관리자는 위험을 더 일찍 해결했다면 이 문제를 피할 수 있었음을 알고 있습니다. 프로젝트 관리자는 다음에 무엇을 해야 합니까?
A. 이 문제의 영향을 이해하고 얻은 교훈을 문서화하기 위한 회의를 실시합니다.
B. 후원자 및 주요 이해 관계자와 회의를 열어 문제를 알립니다.
C. 수정 조치 권장 사항이 포함 된 변경 요청을 작성하고 제출합니다.
D. 팀과상의하고 그들의 입력에 따라 프로젝트 관리 계획을 업데이트합니다.
Answer: C
NEW QUESTION: 3
A. Option E
B. Option B
C. Option C
D. Option A
E. Option D
Answer: D
Explanation:
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