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    Senior Certified Professional (SHRM-SCP) Q&A - in .pdf

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    NEW QUESTION: 1
    On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
    Quo's president and outside accountants, made changes in accounting policies, corrected several errors
    dating from 1992 and before, and instituted new accounting policies.
    Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
    This question represents one of Quo's transactions. List B represents the general accounting treatment
    required for these transactions. These treatments are:
    . Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the
    accounting change or error correction in the 1993 financial statements, and do not restate the 1992
    financial statements.
    . Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust
    1 992 beginning retained earnings if the error or change affects a period prior to 1992.
    . Prospective approach - Report 1993 and future financial statements on the new basis but do not restate
    1 992 financial statements.
    Item to Be Answered
    The equipment that Quo manufactures is sold with a five-year warranty. Because of a production
    breakthrough, Quo reduced its computation of warranty costs from 3% of sales to 1% of sales.
    List B (Select one)
    A. Cumulative effect approach.
    B. Retroactive or retrospective restatement approach.
    C. Prospective approach.
    Answer: C
    Explanation:
    Choice "C" is correct. This affects only the prospective (current and subsequent) periods - not prior
    periods, not retained earnings.

    NEW QUESTION: 2
    Which of the following is the MOST important consideration for designing an effective information security governance framework?
    A. Defined metrics
    B. Security controls automation
    C. Continuous audit cycle
    D. Security pokey provisions
    Answer: D

    NEW QUESTION: 3
    A company plans to analyze a continuous flow of data from a social media platform by using Microsoft Azure Stream Analytics. The incoming data is formatted as one record per row.
    You need to create the input stream.
    How should you complete the REST API segment? To answer, select the appropriate configuration in the answer area.
    NOTE: Each correct selection is worth one point.

    Answer:
    Explanation:

    Explanation:
    Box 1: CSV
    A comma-separated values (CSV) file is a delimited text file that uses a comma to separate values. A CSV file stores tabular data (numbers and text) in plain text. Each line of the file is a data record.
    JSON and AVRO are not formatted as one record per row.
    Box 2: "type":"Microsoft.ServiceBus/EventHub",
    Properties include "EventHubName"
    References:
    https://docs.microsoft.com/en-us/azure/stream-analytics/stream-analytics-define-inputs
    https://en.wikipedia.org/wiki/Comma-separated_values

    NEW QUESTION: 4
    Your network environment includes a Microsoft Visual Studio Team Foundation Server 2012 (TFS) server.
    You build a multi-tiered application that contains the following tiers:
    User Interface

    Application Services

    Integration Services

    Database

    You need to modify the item template to meet the following requirements:
    When a bug is created, the testing team is able to identify the application tier.

    You are able to produce a report of bugs by tier.

    Which three actions should you perform? (Each correct answer presents part of the solution. Choose three.)
    A. Add a control to the work item FORM. For type, select WorkltemClassificationControl.
    B. Add a new FIELD called Custom.ApplicationTier Application Tier and configure its list of ALLOWEDVALUES LISTITEMS to be:
    * User Interface
    * Application Services
    * Integration Services
    * Database
    C. Add a control to the work item FORM. For type, select FieldControl.
    D. Add the attribute reportable = Measure to FIELD definition.
    E. Add the attribute reportable

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      Answer: A,B,C

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