ISTQB CTAL_TM_001 Q&A - in .pdf

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NEW QUESTION: 1
You have a hierarchy of management groups and Azure subscriptions as shown in the following table.

You create the Azure resources shown in the following table.

You assign roles to users as shown in the following table.

For each of the following statements, select Yes if the statement is true. Otherwise, select No. NOTE: Each correct selection is worth one point

Answer:
Explanation:


NEW QUESTION: 2
2 년 12 월 31 일에 마감 된 연도에 미화 150,000 달러의 수익이 있었고 2 년차에 125,000 달러의 배당금을 지불 한 기업의 비교 대차 대조표는 다음과 같습니다.

지불 된 배당금이 금융 자원을 취득하는 비용으로 취급되는 경우, 2 학년 차 영업 활동으로 인한 순 현금 금액은 다음과 같습니다.
A. US $ 210,000
B. US $ 70,000
C. US $ 150,000
D. US $ 90,000
Answer: D
Explanation:
Profit is adjusted to determine the net cash from operations. The payment of cash dividends is regarded as a cash flow from financing activity. Hence it is not a reconciling item. However, the decrease accounts receivable [US $200,000 - $200,000) = US $20,000) during the period represents a cash flow collections of pre-year 2 receivables) not reflected in Year 2 profit. Moreover the decrease in liabilities) that also is not reflected in Year 2 net income Accordingly, net cash from operations was US $900,000$150,000 + $20,000 - $80,000).

NEW QUESTION: 3
You need to create a new fixed asset and assign a depreciation profile.
You want this fixed asset to be depreciated by the same percentage in each depreciation period.
Which depreciation method should be set in the depreciation profile?
A. manual
B. reducing balance
C. straight line service life
D. factor
Answer: A

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