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NEW QUESTION: 1
When deciding how to set up the system to recognize revenue, it is important to understand the extent of revenue deferral and the subsequent timing of revenue recognition.
Which two statements are true when you consider that recognition depends on the nature of the contingency? (Choose two.)
A. Time-based contingencies must not expire before the contingency can be removed and revenue recognized.
B. Time-based contingencies can expire, but the contingency will have to be removed manually before the revenue is recognized if payment is not due yet.
C. Pre-billing customer acceptance clauses require the recording of customer acceptance in the feeder system, or its expiration, before importing into Receivables for invoicing.
Customer acceptance or its expiration must occur before the contingency can be removed and the order can be imported into Receivables for invoicing.
D. Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.
E. Payment-based contingencies do not always require payment before the contingency can be removed and revenue recognized.
Answer: C,D
Explanation:
References:
NEW QUESTION: 2
以下で指定したYAMLファイルを使用して、Google Kubernetes Engineクラスタ内に新しいアプリケーションをデプロイしました。
デプロイされたポッドのステータスを確認すると、ポッドの1つがまだPENDINGステータスになっていることがわかります。
ポッドが保留中の状態で止まっている理由を知りたいとします。あなたは何をするべきか？
A. myapp-deployment Deploymentオブジェクトの詳細を確認し、エラーメッセージを確認します。
B. myapp-deployment-58ddbbb995-lp86mポッドの詳細を確認し、警告メッセージを確認します。
C. myapp-deployment-58ddbbb995-lp86mポッドでコンテナーのログを表示し、警告メッセージを確認します。
D. myapp-serviceサービスオブジェクトの詳細を確認し、エラーメッセージを確認します。
Answer: B
NEW QUESTION: 3
What are three primary components that describe TKIP? (Choose three.)
A. symmetric key cipher
B. WPA2 enterprise mode
C. broadcast key rotation
D. per-packet key hashing
E. dynamic WEP
F. message integrity check
Answer: C,D,F
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 4
Emily De Jong, CFA, works for Charles & Williams Associates, a medium-sized investment firm operating in the northeastern United States. Emily is responsible for producing financial reports to use as tools to attract new clients. It is now early in 2009, and Emily is reviewing information for O'Connor Textiles and finalizing a report that will be used for an important presentation to a potential investor at the end of the week.
Following an acquisition of a major competitor in 1992, O'Connor went public in 1993 and paid its first dividend in 1999. Dividends are paid at the end of the year. After 2008, dividends are expected to grow for three years at 11%: $2.13 in 2009, $2.36 in 2010, and $2.63 in 2011. The average of the arithmetic and compound growth rates are given in Exhibit 1. Dividends are then expected to settle down to a long-term growth rate of 4%. O'Connor's current share price of $70 is expected to rise to $72.92 by the end of the year according to the consensus of analysts' forecasts.
O'Connor's annual dividend history is shown in Exhibit 1.
De Jong is also considering whether or not she should value O'Connor using a free cash flow model instead of the dividend discount model.
The output from the regression appears in Exhibit 2.
De Jong determines that employing the CAPM to estimate the required return on equity suffers from the following sources of error:
* Estimation of the model's inputs (e.g., the market risk premium). The company's dividend payment schedule.
* The accuracy of the beta estimate.
* Whether or not the model is the appropriate one to use.
De Jong observes that two reputable statistical analysis firms estimate betas for O'Connor stock at 0.85 and 1.10. She concludes that the differences between her beta estimate and the published estimates resulted from her use of standard errors in her regression to correct for serial correlation; the other firms did not make a similar adjustment.
De Jong considers using adjusted beta in her analysis. Typically, her company uses 1/3 for the value of .
She determines
that her adjusted beta forecast will be closer to the mean reverting level using this value than it would be using a value of 1/3.
In what situation is it most appropriate for De Jong to employ a:
Dividend discount model? FCFE model?
A. Control perspective ;FCFE aligned with profitability
B. Non-control perspective ;FCFE aligned with dividend policy
C. Non-control perspective ;FCFE aligned with profitability
Answer: C
Explanation:
Explanation/Reference:
Explanation:
In order for che dividend discount model to produce a reasonable estimate of share price, the investor should have a non-control perspective. For the FCFE model to be appropriate, there should be a link between FCFE and profitability. (Study Session 12, LOS4l.c)
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