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  • Exam Name : PECB Certified ISO 22301 Lead Auditor Exam
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NEW QUESTION: 1
The group administrator for a tenant organization wants to create a virtual machine snapshot, but that action is not available. Which option can the cloud administrator enable to resolve this issue?
A. the Create Snapshot option in the VMware System Policy
B. the Create Snapshot option in the End User Self-Service Policy
C. the Create Snapshot option in the VMware Computing Policy
D. the Create Snapshot option in the User Action Policy
Answer: B

NEW QUESTION: 2
DRAG DROP
Your network contains servers that run Windows Server 2012. The network contains two servers named Server1 and Server2 that are connected to a SAS storage device. The device only supports two connected computers.
Server1 has the iSCSI Target Server role service installed. Ten application servers use their iSCSI Initiator to connect to virtual disks in the SAS storage device via iSCSI targets on Server1.
Currently, Server2 is used only to run backup software.
You install the iSCSI Target Server role service on Server2.
You need to ensure that the iSCSI targets are available if Server1 fails.
Which five actions should you perform?
To answer, move the five appropriate actions from the list of actions to the answer area and arrange them in the correct order.
Select and Place:

Answer:
Explanation:

Explanation/Reference:
References: http://blogs.msdn.com/b/clustering/archive/2012/05/01/10299698.aspx

NEW QUESTION: 3
Kevin Rathbun, CFA, is a financial analyst at a major brokerage firm. His supervisor, Elizabeth Mao, CFA, asks him to analyze the financial position of Wayland, Inc. (Wayland), a manufacturer of components for high quality optic transmission systems. Mao also inquires about the impact of any unconsolidated investments.
On December 31,2007, Wayland purchased a 35% ownership interest in a strategic new firm called Optimax for $300,000 cash. The pre-acquisition balance sheets of both firms are found in Exhibit 1.

On the acquisition date, all of Optimax's assets and liabilities were stated on its balance sheet at their fair values except for its property, plant, and equipment (PP&E), which had a fair value of $1.2 million. The remaining useful life of the PP&E is ten years with no salvage value. Both firms use the straight-line depreciation method.
For the year ended 2008, Optimax reported net income of $250,000 and paid dividends of $100,000.
During the first quarter of 2009, Optimax sold goods to Wayland and recognized $15,000 of profit from the sale. At the end of the quarter, half of the goods purchased from Optimax remained in Wayland's inventory.
Wayland currently uses the equity method to account for its investment in Optimax. However, given the potential significance of the investment in the future, Rathbun believes that a proportionate consolidation of Optimax may give a clearer picture of the financial and operating characteristics of Wayland.
Rathbun also notes that Wayland owns shares in Vanry, Inc. (Vanry). Rathbun gathers the data in Exhibit 2 from Wayland's financial statements. The year-end portfolio value is the market value of all Vanry shares held on December 31. All security transactions occurred on July 1, and the transaction price is the price that Wayland actually paid for the shares acquired. Vanry pays a cash dividend of $1 per share at the end of each year. Wayland expects to sell its investment in Vanry in the near term and accounts for it as held- for-trading.
Wayland owns some publicly traded bonds of the Rotor Corporation that it reports as held-to-maturity securities.
Which of the following best describes WaylancTs treatment of the intercompany sales transaction for the quarter ended March 31, 2009? Wayland should reduce its equity income by:
A. $7,500.
B. $15,000.
C. $2,625.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Since al! of the profit from the intercompany transaction is included in Optimax's net income, Wayland must reduce its equity income of Optimax by the pro-rata share of the unconfirmed profit- Since half of the goods remain, half of the profit is unconfirmed. Thus, Wayland must reduce its equity income $2,625 (($15,000 total profit x 50% unconfirmed) x 35% ownership interest]. (Study Session 5, LOS 21.b)

 

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