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NEW QUESTION: 1
During 1992, Krey Co. increased the estimated quantity of copper recoverable from its mine. Krey uses
the units of production depletion method. As a result of the change, which of the following should be
reported in Krey's 1992 financial statements?
A. Option A
B. Option C
C. Option D
D. Option B
Answer: B
Explanation:
Choice "c" is correct, No - No. This is a change in "accounting estimate," which affects only the current
and subsequent periods (not prior periods and not retained earnings). "Cumulative effect of a change in
accounting principle" is only used for changes in "accounting principle."
NEW QUESTION: 2
組織は、ミッションクリティカルなプロセスをアウトソーシングします。サービスレベルアグリーメント（SLA）に署名する前に確認することが最も重要なのは、次のうちどれですか？
A. プロバイダーは最新のテクノロジーを実装しています。
B. プロバイダーの技術スタッフは毎年評価されます。
C. プロバイダーは公認の監査事務所によって監査されています。
D. プロバイダーは組織の業界で広く知られています。
Answer: C
NEW QUESTION: 3
EPM Standard Cloud ServiceよりもEPM Enterprise Cloud Serviceを使用する利点はどれですか？ （3つ選択してください。）
A. ビジネス計画を高度にカスタマイズしてビジネス要件をサポートするカスタム計画
B. サポートされている複数のビジネスプロセスを同じインスタンスにデプロイする
C. ビジネスルールを作成またはカスタマイズするためのGroovyスクリプト言語の使用
D. 戦略的モデリングのために、ディメンション、モデル、フォーム、ルール、ダッシュボード、インフォレット、レポートなど、事前にシードされた構成可能なコンテンツを有効にします
E. フリーフォームプランニングを使用して、ディメンション要件のないプランニングビジネスプロセスを展開し、Essbaseアウトラインファイルを使用してビジネスプロセスを作成します
Answer: A,C,E
Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/enterprise-performance-management-common/cgsus/1_about_epm_cloud_new_sku_epm_standard.html
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