SAP C_ABAPD_2309 Q&A - in .pdf

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NEW QUESTION: 1
Under the current US GAAP, the treatment of R&D expenses:
I. underestimates current income and leads to lower taxes.
II. leads to a more conservative balance sheet.
III. is tantamount to asserting that R&D outlays have no current benefits.
A. I only
B. I & II
C. none of these are correct
D. I, II & III
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Difficulties in measuring the current value of assets being generated by R&D prevent a reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution of expensing all the R&D costs (unless they generate tangible or intangible assets which have alternative future uses which are measurable). Since R&D does generate future benefits on an expected basis, the full expensing of the costs when incurred tends to under-estimate current income and leads to lower taxes. Further, when the R&D activities do lead to profitable results, income gets overstated because of non-recognition of a portion of it in previous periods. Thus, R&D expensing adds volatility to income. On the other hand, expensing leads to a more conservative balance sheet since no assets or equity is recognized until the benefits actually materialize.
Thus, by assuming that current R&D has no current benefits, the GAAP accounting tries to prevent "bad" surprises.

NEW QUESTION: 2
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A. Wireless clients can manage other controllers however not the same controller and AP to which the client is associated.
B. Uploads and downloads from the controller are not allowed.
C. Read-write access is not available; only read-only access is supported.
D. Controllers must be managed using only secure protocols (that is, SSH and HTTPS), not nonsecure protocols (that is, HTTP and Telnet).
Answer: B
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 3

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

NEW QUESTION: 4
Which of the following substances need to be assessed when completing a family health assessment?
A. coffee, tea, cola, and cocoa
B. medicines prescribed by a physician
C. all of the above
D. alcohol, tobacco, and illegal substances
Answer: C
Explanation:
Explanation/Reference:
Explanation:
When assessing drug, alcohol, and tobacco practices among family members, a thorough investigation of prescribed, over-the-counter and illegal substance-use practices should be made. Assessment of dietary practices should include the amount and types of food the family eats; the social behaviors associated with dietary practices; and the meal planning, shopping, and preparation practices of the family. Health Promotion and Maintenance

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