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NEW QUESTION 46
Which one of the following represents a temporary difference under U.S GAAP?

A. Percentage depletion of natural resourcesB. Fines and expenses resulting from violation of the lawC. Accrued liabilitiesD. interest received in municipal bonds

Answer: C

 

NEW QUESTION 47
The manager in charge of the disaster recovery plan for a company has ensured that there is off-site storage of key data programs, operating systems and documentation. Which one of the following is the best next step to be prepared for a disaster?

A. She should create a planning document including a list of critical applications.B. She should enter into reciprocal agreements with alternative ''hot'' sites.C. She should make sure that everyone Knows the location of offsite data storage.D. She should ensure that the "cold" sites are fully equipped and ready.

Answer: C

 

NEW QUESTION 48
A company announced a stock dividend under which 1.000.000 shares will be issued to the holders of the
10.000.000 shares that are currently outstanding The stock which has a par value of $1 per share, traded at $10 on the dividend declaration date. How will shareholders' equity be affected by this stock dividend?

A. Retained earnings will decrease by $9.000.000B. Common stock will increase by $10.000.000C. Paid-in capital will increase by $9,000.000D. Retained earnings will decrease by $1.000.000

Answer: C

 

NEW QUESTION 49
Which one of the following activities is not a pan of the data mining process?

A. Applying statistical techniques to derive information from large sets of dataB. Creating valid and useful information from large data sets using statistical methodsC. Using artificial intelligence to identify patterns in large data setsD. Generating recommendations based on insights derived from large databases

Answer: D

 

NEW QUESTION 50
Which one of the following items is included in accumulated other comprehensive income?

A. Gains and losses on the sale of equipmentB. Effect of a change in accounting methodC. Foreign currency translation adjustmentsD. Realized gains on available-for-sale securities

Answer: C

 

NEW QUESTION 51
......

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