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NEW QUESTION: 1
In preparing its cash flow statement for the year ended December 31, 1998, Roman Co. collected the following data:
Gain on sale of equipment $6,000
Proceeds from sale of equipment 10,000
Purchase of A.S. Inc. bonds (par value $200,000) 180,000
Amortization of bond discount 2,000
Dividends declared 45,000
Dividends paid 38,000
Proceeds from sale of treasury stock
(carrying amount of $65,000) 75,000
In its December 31, 1998 statement of cash flows, what amount should Roman report as net cash provided by financing activities?
A. $27,000
B. $20,000
C. $30,000
D. $75,000
E. $37,000
Answer: E
Explanation:
Explanation/Reference:
Explanation:
Financing activities include the issuance and repurchase of shares, dividends paid and changes in long- term liabilities. In this case, there were dividends paid of $38,000 and proceeds from sale of treasury stock of $75,000. Therefore, the net cash provided from financing activities is $37,000 ($75,000-38,000).

NEW QUESTION: 2
During the initial stage of configuration of your firewall, which of the following rules appearing in an Internet firewall policy is inappropriate?
A. Appropriate firewall documentation and a copy of the rulebase shall be maintained on offline storage at all times.
B. The firewall shall be configured to deny all services not expressly permitted.
C. The firewall software shall run on a dedicated computer.
D. The firewall should be tested online first to validate proper configuration.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
For security reasons, the firewall should be tested offline.
Incorrect Answers:
A: A firewall may take the form of either software installed on a regular computer using a regular operating system or a dedicated hardware appliance that has its own operating system. The second choice is usually more secure.
B: It is important to make a backup of the configuration of the firewall.
C: All unneeded ports should be closed, and all unneeded services should be denied.
References:
Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, New York, 2013, p. 643

NEW QUESTION: 3
Which segregation of duties would best reduce the risk of payroll fraud?
A. Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.
B. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
C. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
D. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
Answer: D

NEW QUESTION: 4
Which EMC SAN storage systems are compatible with the Backup from SAN Snapshot feature in Veeam Backup & Replication? (Choose two.)
A. EMC ISILON
B. EMC Data Domain
C. EMC VNXe
D. EMC VNX
Answer: C,D
Explanation:
Explanation/Reference:
References: