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Exam Code: IIA-CIA-Part2 Dumps

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NEW QUESTION: 1
DE has the following incomplete non-current register extract at 301 at December 20X7:

What is the useful economic life (UEL) (in years) of this asset which should be entered into the non-current asset register?

Answer:
Explanation:
20 years

NEW QUESTION: 2

Refer to the exhibit.
A Storage Center installation has recently been completed as shown.
How much space is unusable for volumes?
A. 771.91 MB
B. 771.75 MB
C. 14.08 TB
D. 4.2 TB
Answer: B

NEW QUESTION: 3
Assume three months have elapsed since the last coupon payment date. The cum-coupon price for
$ 250,000 par value of a 5-year, semi-annual pay, 6% coupon bonds is $225,900. What is the full price?
A. $229,650
B. $228,490
C. $232,657
Answer: A
Explanation:
The clean price is $225,900. The accrued interest is (3/6) (1/2) (6%) $250,000 = $3,750. The full price = $225,900 + $3,750 = $229,650.

NEW QUESTION: 4
View the Exhibit; examine the structure of the PROMOTIONS table.

Each promotion has a duration of at least seven days.
Your manager has asked you to generate a report, which provides the weekly cost for each promotion done to l date.
Which query would achieve the required result?
A. SELECT promo_name, promo_cost/(promo_end_date-promo_begin_date/7) FROM promotions;
B. SELECT promo_name, (promo_cost/promo_end_date-promo_begin_date)/7 FROM promotions;
C. SELECT promo_name, promo_cost/promo_end_date-promo_begin_date/7 FROM promotions;
D. SELECT promo_name, promo_cost/((promo_end_date-promo_begin_date)/7) FROM promotions;
Answer: D


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