Accurate NetSuite-Financial-User Prep Material & NetSuite NetSuite-Financial-User New Study Materials - NetSuite-Financial-User Reliable Test Materials - Sapsam

  • Exam Code: NetSuite-Financial-User
  • Exam Name: NetSuite Financial User Certification Exam
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1
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's retirement plan is a defined contribution arrangement, which of the following statements would be the most correct?
A. The potential gains or losses from the assets contributed to the plan are borne by the firm.
B. The firm would report the difference in the accumulated benefit obligation and the pension assets on the balance sheet.
C. Pension expense and the cash funding amount would be the same.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
In a defined contribution plan, pension expense is equal to the amount contributed by the firm. The plan participants bear the shortfall risk. There is no ABO in a defined contribution plan. (Study Session 6, LOS
22.a)

NEW QUESTION: 2
당신은 단거리 선수의 비디오를 최대 속도로 보고 있습니다. 조기 지원 단계에서는 발목 위로 경골의 과도한 전방 회전을 느낍니다. 이것은 다음 중 무엇이 부족한가?
A. 동심원 무릎 굴곡
B. 편심 플랜 춘하
C. 편심 무릎 굴곡
D. 동심원 계곡
Answer: B

NEW QUESTION: 3
You are a network designer and have been asked to consult with your server operations team to
further enhance the security of the network. The operations team provides you with these details
about the network:
-A pool of servers is accessed by numerous data centers and remote sites.
-The servers are accessed via a cluster of firewalls.
-The firewalls are configured properly and are not dropping traffic.
-The firewalls occasionally cause asymmetric routing of traffic within the server data center.
Which technology would you recommend to enhance security by limiting traffic that could originate
from a hacker compromising a workstation and redirecting flows at the servers?
A. Access control lists to limit sources of traffic that exits the server-facing interface of the firewall cluster
B. Unicast Reverse Path Forwarding in loose mode
C. Unicast Reverse Path Forwarding in strict mode
D. Poison certain subnets by adding static routes to Null0 on the server farm core switches.
Answer: B

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