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  • Exam Number/Code : IIA-CRMA-ADV
  • Exam Name : Certification in Risk Management Assurance
  • Questions and Answers : 260 Q&As
  • Price: $ 99.00 $ 39.00

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NEW QUESTION: 1
If the manufacturing company uses the FIFO first-in, first-out) method, the equivalent units for conversion costs in Department 2 for the current month would be:
A. 72,500
B. 74,000
C. 85,200
D. 86,600
Answer: B
Explanation:
The FIFO method distinguishes between work done in the prior period and work done currently. The total FIFO equivalent units equals the work done currently on beginning work-in-process, plus the work done on ending work-in-process, plus all units started and completed currently. Hence, total FIFO equivalent units equals 740001 10% x 14,000 units in BWIP) + 60% x 8,500 units in EWIP) + [100% 81,500 spoiled and transferred - 14,000 units in BWIP)] A company harvests, packs, and ships all of its own produce. The company operates three packing lines. A summary of completed inventory costs is as follows:


NEW QUESTION: 2
どのステートメントはルータのOSPFを実行するのに使用されているプロセスIDを記述しますか。
A. これはグローバルに重要であり、OSPFスタブエリアを識別するために使用されます。
B. 世界的に重要であり、AS番号を表すのに使用されています。
C. 地域的に意味があり、地域全体で同じである必要があります。
D. ローカルに重要であり、OSPFデータベースのインスタンスを識別するために使用されます。
Answer: D
Explanation:
ルーター上のOSPFのプロセスIDはローカルでのみ重要であり、各ルーターで同じ番号を使用することも、各ルーターに異なる番号を設定することもできます。使用できる番号は1から65,535までです。これを0から42億までの範囲のエリア番号と混同しないでください。

NEW QUESTION: 3
Your company has two separate expenditure types to capture straight time and overtime labor transactions across all projects. When running cost distribution for labor transactions, the straight time labor must be charged to a labor expense account and overtime labor costs to an overhead expense account. How would you set up two different expense accounts?
A. Define an AutoAccounting rule to derive account based on expenditure and attach it the AutoAccounting function "Labor Cost Account."
B. Set up the account at the Labor costing rule definition.
C. Define an AutoAccounting rule to derive account based on expenditure and attach it the AutoAccounting function "Labor Cost Clearing Account."
D. Set up the account at theExpendituretype definition.
E. Set up the account at the Expenditure type usage definition.
Answer: A
Explanation:
Implement AutoAccounting to charge appropriate expense accounts
When you implement AutoAccounting, you can charge straight time costs to a labor expense
account and overtime costs to an overhead or overtime expense account.
To charge straight time and overtime to different accounts, you define an AutoAccounting rule
based on expenditure type, expenditure category, service type, compensation rule, or labor cost
multiplier.
Note:
*Labor Cost Account Function
When you run the PRC: Distribute Labor Costs process, Oracle Projects calculates labor cost
amounts based upon employee labor cost rates and compensation rules. After calculating labor
costs, Oracle Projects uses the Labor Cost Account transactions to debit an expense account for
raw labor costs.
*You need to define at least one overtime expenditure type. You use the Expenditure Types
window to define overtime expenditure types classified by the Overtime expenditure type class.

NEW QUESTION: 4
アプリケーションは、複数のアベイラビリティーゾーンにまたがるAmazon EC2インスタンスで実行されます。インスタンスは、アプリケーションロードバランサーの背後にあるAmazon EC2 Auto Scalingグループで実行されます。アプリケーションは、EC2インスタンスのCPU使用率が40%以下のときに最高のパフォーマンスを発揮します。グループ内のすべてのインスタンスで望ましいパフォーマンスを維持しますか?
A. 単純なスケーリングポリシーを使用してAuto Scalingグループを動的にスケーリングします
B. スケジュールされたスケーリングアクションを使用して、Auto Scalingグループを拡大および縮小します
C. ターゲットトラッキングポリシーを使用して、Auto Scalingグループを動的にスケーリングします
D. AWS Lambda関数を使用して、目的のAuto Scalingグループ容量を更新します
Answer: C

 

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