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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. Prospective approach.
B. Retroactive or retrospective restatement approach.
C. Cumulative effect approach.
Answer: A
Explanation:
Choice "C" is correct. This affects only the prospective (current and subsequent) periods - not prior
periods, not retained earnings.

NEW QUESTION: 2
다음 중 Amazon S3에 대한 유효한 설명은 무엇입니까? 답변 2 개 선택
A. S3은 덮어 쓰기 PUTS 및 DELETES에 대한 최종 일관성을 제공합니다.
B. 덮어 쓰기 후 GET으로 부분적으로 저장된 객체를 즉시 읽을 수 있음
C. 모든 유형의 PUT 및 DELETE에 대해 일관성이 보장되지 않습니다
D. S3은 모든 유형의 PUT 또는 DELETE에 대해 쓰기 후 읽기 일관성을 제공합니다.
E. PUT 요청에 대한 성공적인 응답은 전체 객체가 저장된 경우에만 발생합니다
Answer: A,D

NEW QUESTION: 3

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

NEW QUESTION: 4



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