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Certified Cost Professional (CCP) Exam
- Exam Number/Code : CCP
- Exam Name : Certified Cost Professional (CCP) Exam
- Questions and Answers : 213 Q&As
- Update Time: 2019-01-10
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NEW QUESTION: 1
연말에 발생한 비용을 기록하지 않으면 해당 날짜에 준비된 재무 제표에 다음과 같은 과대 평가 오류가 발생합니까?
A. 옵션 B
B. 옵션 D
C. 옵션 C
D. 옵션 A
Answer: B
Explanation:
An accrued expense is an expense that has been incurred but not paid. The appropriate
adjusting entry to record an accrued expense will increase an expense account and increase a liability account. The failure to record an accrued expense will result in an understatement of expenses leading to an overstatement of profit. The failure to record the increase in a liability account will result in an understatement of current liabilities leading to an overstatement of working capital. There will be no effect on cash.
NEW QUESTION: 2
As an HR Professional you should be familiar with the terminology, practices, and rules governing union- based strikes. What is the ally doctrine?
A. Employers cannot force friends, colleagues, and family members into joining a union picket. Allies of the picketing union can allow allies into the picket line.
B. A secondary boycott occurs when a union tries to compel an employer.
C. A union may expand upon its primary picketing activity to include employers who are allies of the primary employer.
D. A union may serve as an ally to another striking union by allowing their members to join the picket against the primary employer.
Answer: C
Explanation:
Explanation/Reference:
Answer option A is correct.
The ally doctrine states that a union may expand its primary picketing activities to employers who are allies of the primary employer, in an attempt to put more pressure on the primary employer.
Answer options B, C, and D are incorrect. These are not valid definitions of the ally doctrine.
Reference: PHR Exam Prep, Pearson Education, ISBN: 978-0-7897-3677-2. Chapter Seven: Employee and Labor Relations. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-
586-44149-4, Section III, The US HR Body of Knowledge.
Chapter: Employee and Labor Relations
Objective: Union Organization
NEW QUESTION: 3
Using SSL, an administrator wishes to secure public facing server farms in three subdomains: dc1.east.company.com, dc2.central.company.com, and dc3.west.company.com. Which of the following is the number of wildcard SSL certificates that should be purchased?
A. 0
B. 1
C. 2
D. 3
Answer: C
Explanation:
You would need three wildcard certificates:
*. east.company.com
*. central.company.com
*. west.company.com
The common domain in each of the domains is company.com. However, a wildcard covers only one level of subdomain. For example: *. company.com will cover
"<anything>.company.com" but it won't cover "<anything>.<anything>.company.com".
You can only have one wildcard in a domain. For example: *.company.com. You cannot have *.*.company.com. Only the leftmost wildcard (*) is counted.