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Vendor: ISACA

Exam Code: CISM Dumps

Questions and Answers: 104

Product Price: $69.00

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NEW QUESTION: 1
Which of the following is/are FALSE?
I. Interest expenses that are capitalized are charged against investing cash flows.
II. Firms that expense interest costs incurred on debt must treat them as financing cash flows.
III. Firms that expense costs show lower equity than comparable firms that capitalize the costs.
IV. Capitalization of expenses leads to lower tax payments in the first year.
A. III & IV
B. II & IV
C. II & III
D. I, II & IV
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Interest expenses are treated as operating cash flows under US GAAP. Capitalization leads to higher net income since the entire expenses are not charged against it. Due to this, the tax deductions are lower in the first year, leading to higher taxes. The higher income leads to the capitalizing firm having a higher equity. The difference in equity reduces over time to zero.

NEW QUESTION: 2
Which bridge solution requires Cisco TelePresence Conductor?
A. Cisco TelePresence Server operating in locally managed mode
B. Cisco TelePresence MCU operating in locally managed mode
C. Cisco TelePresence Server operating in remotely managed mode
D. Cisco TelePresence MCU operating in remotely managed mode
Answer: C

NEW QUESTION: 3
What are benefits of network virtualization?
A. Support for collaboration and automation of tasks
B. Enhanced network security and improved network performance
C. Enabling of over-provisioning and improved cost efficiency
D. Improved storage efficacy and simplified data protection
Answer: A

NEW QUESTION: 4

A. Option A
B. Option C
C. Option D
D. Option B
Answer: A,B


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