Pass4sure FC0-U71 Study Materials, FC0-U71 Valid Exam Forum - Photoexperienceacademy
- Name: CompTIA Tech+ Certification Exam
- Exam Code: FC0-U71
- Certification: FC0-U71
- Vendor: CompTIA
- Total Question: 630
- Price: 49$
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NEW QUESTION: 1
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.
If Global Oilfield's retirement plan is a defined contribution arrangement, which of the following statements would be the most correct?
A. Pension expense and the cash funding amount would be the same.
B. The potential gains or losses from the assets contributed to the plan are borne by the firm.
C. The firm would report the difference in the accumulated benefit obligation and the pension assets on the balance sheet.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
In a defined contribution plan, pension expense is equal to the amount contributed by the firm. The plan participants bear the shortfall risk. There is no ABO in a defined contribution plan. (Study Session 6, LOS
22.a)
NEW QUESTION: 2
A botnet has hit a popular website with a massive number of GRE-encapsulated packets to perform a DDoS attack. News outlets discover a certain type of refrigerator was exploited and used to send outbound packets to the website that crashed. To which of the following categories does the refrigerator belong?
A. MFD
B. ICS
C. SoC
D. IoT
Answer: D
NEW QUESTION: 3
監査人は、以下を含む顧客満足度を分析する予定です。 （1）過去3か月間に顧客サービス部門が記録した顧客の苦情。 （2）過去3か月間に返品された商品。 （3）過去3か月に購入した顧客の調査に対する回答。
この監査アプローチに関する次の記述のうち、正しいものはどれですか。
A. 顧客調査が包括的である場合、分析のステップ1と2は不要または費用対効果が高くありません。
B. 3か月間の活動の分析では、顧客満足度は評価されません。
C. 調査では、過去3か月間に購入しなかった顧客は考慮されません。
D. 有用ではありますが、このような分析はリスク要因に対処していません。
Answer: C
NEW QUESTION: 4
IAMエンティティの「AWSアカウント」は次のようなものです。
A. rootまたはスーパーユーザーのUnixの概念
B. ゲストユーザーのUnixコンセプト
C. 非特権ユーザーのUnixの概念
D. 主要な請求エンティティ
Answer: A
Explanation:
In IAM the AWS Account is the role with most important permissions. It's equivalent to the root account in a UNIX environment.
Reference: http://docs.aws.amazon.com/IAM/latest/UserGuide/IAMBestPractices.html
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