Exam Vce CTAL-TM-001 Free - Exam CTAL-TM-001 Practice, CTAL-TM-001 Latest Exam Online - Sapsam

  • Exam Code: CTAL-TM-001
  • Exam Name: ISTQB Certified Tester Advanced Level - Test Manager
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1
What are the key benefits of Territory Management?
Answer:
Explanation:
The ability to use account criteria to expand a private sharing model
Provide support for complex and frequently changed sales organization structures Provide support for transferring users between territories, with the option to retain opportunities Enable multiple forecasts per user, based on territory membership Enable territory-based sales reports

NEW QUESTION: 2
展示を参照してください。

エンジニアはアクセス制御リストEGRESSを変更して、サブネット10.1.10.0/24から
10.1.2.0/24。アクセスコントロールリストは、ルーターインターフェイスGigabitEthemet 0/1の送信方向に適用されます。
エンジニアが既存のトラフィックフローを中断することなくこのトラフィックを許可するために使用できる構成コマンドはどれですか。
A)

B)

C)

D)

A. オプションB
B. オプションC
C. オプションA
D. オプションD
Answer: A

NEW QUESTION: 3
To complete the sentence, select the appropriate option in the answer area.

Answer:
Explanation:



NEW QUESTION: 4
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.


If Global Oilfield were to adopt U.S. pension accounting standards, what adjustment, if any, is necessary to its balance sheet at the end of 2008 assuming no taxes?
A. Decrease assets by €7,222, decrease liabilities €2,524, and decreaseequity by $4,698.
B. No adjustment is necessary.
C. Decrease assets by €4,698 and decrease equity by €4,698.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
At rhe end of 2008, Global Oilfield reporred a net pension asset of €7,222 in accordance with IFRS. Under SFAS No. 158, Global Oilfields funded status of €2,524 should be reported on the balance sheet. Thus, it is necessary to reduce the net pension asset by €4,698 (€7,222 as reported - €2,524 funded status). In order for the accounting equation to balance, it is also necessary to reduce equity by €4,698. (Study Session 6, LOS22.d)

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