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  • Exam Number/Code : IIA-CIA-Part2
  • Exam Name : Practice of Internal Auditing
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1

A. Option D
B. Option B
C. Option C
D. Option A
Answer: B
Explanation:


NEW QUESTION: 2
건설 회사가 완료율 [원가 기준] 수익 인식 방법을 사용하는 경우 1 년차 장기 계약에서 인식 할 수익 금액은 다음과 같습니다.
A. US $ 5,000,000
B. US $ 3,000,000
C. 4,705,882 달러
D. US $ 6,000,000
Answer: C
Explanation:
Under the cost-to-cost approach to determining the stage of completion of the contract, the stage of completion equals contract costs incurred to date divided by the most recent estimate of total contract costs Hence, the revenue to be recognized in the first year is US $4,705,882 [$10,000,000 $4,000,000 $8,500,000.)]. amount equals costs incurred plus recognized profit. On January 1, Year 1, a construction company signed a contract with a property management firm involving the construction of a large urban office tower. The total price of constructing the tower was agreed to be US $10 million with US $2 million being paid on the date of the agreement. Construction began immediately upon the signing of the contract and was expected to take 3 years to complete. The original estimate of total construction costs was US $8 million. During the year ended De _ _tuber 31, Year 1, US $4 million of construction costs were incurred, and engineering estimates indicated that the office tower was 30% complete at year-end. At year-end, the revised estimate of total construction costs was US. million and the property management firm had been billed a further US $4 million, although only US $1 million of that amount had been collected by year-end.

NEW QUESTION: 3
Which two statements about class maps are true? (Choose two.)
A. The match classcommand can nest a class map within another class map.
B. A policy map can be used to designate a protocol within a class map.
C. The default parameter on a class map with more than one match command is match-any.
D. As many as eight DSCP values can be included in a match dscpstatement.
Answer: A,D
Explanation:
Explanation/Reference:
Explanation:
Answer A Router config-cmap)# match class-map class-name(Optional) Specifies the name of a traffic class to be used as a matching criterion (for nestingtraffic class [nested class maps] within one another).
Answer B:Router(config-cmap)# match [ip] dscp dscp-value [dscp-value dscp-value dscp-value dscp- valuedscp-value dscp-value dscp-value](Optional) Identifies a specific IP differentiated service code point (DSCP) value as a matchcriterion. Up to eight DSCP values can be included in one match statement.Reference.http://www.cisco.com/c/en/us/td/docs/ios/12_2/qos/configuration/guide/fqos_c/ qcfmcli2.html

 

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