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NEW QUESTION: 1
A(n) ________ is a publicly available independent representation of the market and if used as a benchmark, should be investable.
A. convertible bond
B. composite
C. portfolio
D. mutual fund
E. index
Answer: E
Explanation:
Explanation/Reference:
Explanation:
The most commonly used benchmark for an investment strategy is a market index. Indexes can be mixed to represent an allocation among markets. (Note: Not all indexes are investable.)
NEW QUESTION: 2
When a CPA reports on audited financial statements prepared on the cash receipts and disbursements
basis of accounting, the report should:
A. Include a separate explanatory paragraph that discusses the justification for, and the CPA's
concurrence with, the departure from GAAP.
B. Refer to the note in the financial statements that describes management's responsibility for the
financial statements.
C. Explain why this basis of accounting is more useful for the readers of this entity's financial statements
than GAAP.
D. State that the basis of presentation is a comprehensive basis of accounting (OCBOA) other than
GAAP.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A report on other comprehensive basis of accounting ("OCBOA") financial
statements should include an explanatory paragraph stating the basis, referring to the footnote that
describes it, and indicating that it is a non-GAAP basis.
Choice "A" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements does not include an evaluation of the usefulness of the basis of accounting.
Choice "B" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements makes reference to the note in the financial statements that describes the accounting basis,
not to a note describing management's responsibility.
Choice "D" is incorrect. The separate explanatory paragraph states the basis, refers to the footnote
describing it, and indicates that it is a non-GAAP basis. It does not discuss the justification for the non-
GAAP basis, nor does the CPA indicate concurrence.
NEW QUESTION: 3
You are configuring an accident claim case for an automobile insurance company with two child cases as illustrated.
The requirement changes to allow the Accident Claim case to continue before the Body Injury and Vehicle Damage cases resolve under certain circumstances.
How do you configure the Wait shape for this requirement?
A. Configure the Wait shape so that only one child case must resolve before the parent case can continue.
B. Configure the Wait shape so users can choose to continue the parent case process regardless of child case status.
C. Configure the Wait shape so continue the parent case when the child cases reach the payment pending review status.
D. Configure the Wait shape to continue the parent case when the child case reaches auditor approval.
Answer: B
NEW QUESTION: 4
次のコード・フラグメントがあります:
結果は何ですか？
A. ラインn1でコンパイルが失敗します。
B. 行n2でClassCastExceptionがスローされます。
C. 行n1でClassCastExceptionがスローされます。
D. 行n2でコンパイルが失敗します。
E. 合計は600です
Answer: B