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NEW QUESTION: 1
A reporting entity consolidates a foreign operation. This operation maintains its books its functional currency, which not that of a hyperinflationary economy. How should the amounts in the foreign operation's financial statements be translated into the presentation currency?
A. Expenses are translated at the closing rate.
B. All amounts are translated at the closing rate for the most recent balance sheet date.
C. Exchange differences are recognized equity.
D. Assets are translated at the exchange rates effect at the translation dates.
Answer: C
Explanation:
An exchange difference arises when a given amount of one currency is translated into another currency at different rates. Exchange differences are recognized in a separate component of equity when they arise from translation of functional currency amounts into the presentation amounts. Such exchange difference are not recognized in profit or loss because they have little, if any, direct effect on operational case flows.
NEW QUESTION: 2
Your company has a main office in London that contains 100 client computers. Three years ago, you migrated to Azure Active Directory (Azure AD).
The company's security policy states that all personal devices and corporate-owned devices must be registered or joined to Azure AD.
A remote user named User1 is unable to join a personal device to Azure AD from a home network. You verify that other users can join their devices to Azure AD.
You need to ensure that User1 can join the device to Azure AD.
What should you do?
A. Assign the User administrator role to User1.
B. From the Device settings blade, modify the Maximum number of devices per user setting.
C. Create a point-to-site VPN from the home network of User1 to Azure.
D. From the Device settings blade, modify the Users may join devices to Azure AD setting.
Answer: B
NEW QUESTION: 3
Which of the following functions are not part of the function of the GSM base station controller?
A. Power control
B. Resource allocation
C. Switching control
D. Manage user data
Answer: D
NEW QUESTION: 4
Identify three entities that must be set up in Oracle Manufacturing Cloud to create a Work Definition for an
item that will be manufactured in-house.
A. Operations
B. Production Line
C. Resources
D. Operation Items
E. Manufacturing Lead Time
Answer: A,C,D
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