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Certified Payroll Professional

  • Exam Number/Code : CPP-Remote
  • Exam Name : Certified Payroll Professional
  • Questions and Answers : 213 Q&As
  • Update Time: 2019-01-10
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NEW QUESTION: 1
At December 31, Year 1, an entity had the following equity accounts:

Each of the 40,000 ordinary shares outstanding was issued at a price of US $26. On January 2, Year 2, 2,000 shares were reacquired for US $30 per share. The cost method is used in accounting for these treasury shares. Which of the following correctly describes the effect of the acquisition of the treasury shares?
A. Share premium from issuance of ordinary shares is reduced by US $32,000.
B. Total equity is reduced by US $60,000.
C. Ordinary shares is reduced by US $20,000.
D. The retained earnings account balance is reduced by US $8,000.
Answer: B
Explanation:
Using the cost method, the journal entry to record the acquisition of the treasury shares includes a debit to treasury shares for US $60,000. The balance of the treasury shares account is classified as a contra equity item. Thus, the acquisition of the treasury shares reduces total equity by US $600002.000 shares x $30).

NEW QUESTION: 2
Refer to the exhibit:

Which command is typed within the CU of a switch to view the troubleshooting output?
A. show authentication interface gigabitethemet2/0/36
B. show authentication sessions method
C. show authentication sessions mac 000e.84af.59af details
D. show authentication registrations
Answer: C

NEW QUESTION: 3
関数を左側から右側の正しいネットワークコンポーネントにドラッグアンドドロップします。

Answer:
Explanation:



NEW QUESTION: 4
Elastic Load Balancing HTTPヘルスチェックを有効にしました。 AWSマネジメントコンソールを見ると、すべてのインスタンスがヘルスチェックに合格していることがわかりますが、顧客はサイトが応答していないことを報告しています。
原因は何ですか?
A. 実施されているヘルスチェックは、アプリケーション機能を十分に評価していません。
B. アプリケーションは、AWSマネジメントコンソールが応答するには速すぎる肯定的なヘルスチェックを返しています。
C. DNS解決の遅延がAmazon EC2メタデータの取得を妨げています。
D. HTTPヘルスチェックシステムは、インスタンス間メタデータ同期の遅延のために誤報告しています。
Answer: A