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NEW QUESTION: 1
During 20X5, Dale Corp. made the following accounting changes:

What amount should be shown in the 20X5 retained earnings statement as an adjustment to the
beginning balance?
A. $98,000
B. $0
C. $128,000
D. $30,000
Answer: A
Explanation:
Choice "c" is correct. $98,000.
The cumulative effect of a change in accounting principle is now shown on the retained earnings
statement as an adjustment to the beginning balance of retained earnings, assuming that the cumulative
effect can be calculated. A change from LIFO to FIFO for inventory valuation (costing) is a change in
accounting principle.
An exception is made however, for a change in depreciation method, since a change in depreciation
method is no longer considered to be a change in accounting principle. A change in depreciation method
is now considered to be both a change in principle and a change in estimate.
These changes should now be accounted for as a change in estimate and handled prospectively.
The new depreciation method should be used as of the beginning of the year of change and should start
with the current book value of the underlying asset. No retroactive or retrospective calculations should be
made, and no adjustment should be made to retained earnings.
Choices "a", "b", and "d" are incorrect, per the above Explanation: .

NEW QUESTION: 2
管理者は、特定のサービスのログにアクセスするためにどのコマンドを実行しますか？
A. kubectl -n prelude get pods
B. vracli logs -n prelude <pod-name>
C. docker logs --tail
D. kubectl logs -n prelude <pod-name>
Answer: B

NEW QUESTION: 3
A put option is 'out-of-the-money' if:
A. If the current market price of the underlying commodity is lower than the strike price of the option
B. Its strike price is equal to the current market price of the underlying commodity
C. Its strike price is higher than the current market price of the underlying commodity
D. If the current market price of the underlying commodity is higher than the strike price of the option
Answer: D