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NEW QUESTION: 1
Which of the following audit procedures is most suitable for verifying that all sales transactions have been recorded?
A. Vouching.
B. Re-computation.
C. Tracing.
D. Observation.
Answer: C

NEW QUESTION: 2
Loop guard and UniDireclional Link Detection both protect against Layer 2 STP loops. In which two ways does loop guard differ from UDLD in loop detection and prevention? (Choose two.)
A. Loop guard protects against STP failures caused by problems that result in the loss of BPDUs from a designated switch port.
B. UDLD protects against unidirectional cabling problems on copper and fiber media.
C. Loop guard detects and protects against duplicate packets being received and transmitted on different ports.
D. Loop guard can be used with root guard simultaneously on the same port on the same VLAN while UDLD cannot.
E. UDLD protects against STP failures caused by cabling problems that create one-way links.
Answer: A,E
Explanation:
Answers B, D, & E are all correct. However, as UDLD is only enabled on Fiber media by default I have selected B instead of D as you will have to manually configure UDLD if you want it to work on copper media.
The Cisco-proprietary UDLD protocol allows devices connected through fiber-optic or copper (for example, Category 5 cabling) Ethernet cables connected to LAN ports to monitor the physical configuration of the cables and detect when a unidirectional link exists. When a unidirectional link is detected, UDLD shuts down the affected LAN port and alerts the user. Unidirectional links can cause a variety of problems, including spanning tree topology loops. UDLD is a Layer 2 protocol that works with the Layer 1 protocols to determine the physical status of a link. At Layer 1, autonegotiation takes care of physical signaling and fault detection. UDLD performs tasks that autonegotiation cannot perform, such as detecting the identities of neighbors and shutting down misconnected LAN ports. When you enable both autonegotiation and UDLD, Layer 1 and Layer 2 detections work together to prevent physical and logical unidirectional connections and the malfunctioning of other protocols. Based on the various design considerations, you can choose either UDLD or the loop guard feature. In regards to STP, the most noticeable difference between the two features is the absence of protection in UDLD against STP failures caused by problems in software. As a result, the designated switch does not send BPDUs. However, this type of failure is (by an order of magnitude) more rare than failures caused by unidirectional links. In return, UDLD might be more flexible in the case of unidirectional links on EtherChannel. In this case, UDLD disables only failed links, and the channel should remain functional with the links that remain. In such a failure, the loop guard puts it into loop-inconsistent state in order to block the whole channel.
Additionally, loop guard does not work on shared links or in situations where the link has been unidirectional since the link-up. In the last case, the port never receives BPDU and becomes designated. Because this behavior could be normal, this particular case is not covered by loop guard. UDLD provides protection against such a scenario.

NEW QUESTION: 3
농장은 임대차 A를 다음과 같이 취급해야 합니다 :
A. 연간 임대 비용의 현재 가치를 연간 운영에 부과하는 운영 임대.
B. 초기 자산 금액이 US $ 101.400 인 금융리스.
C. 연간 임대료는 미화 $ 15.000이고 집행 비용은 미화 $ 800입니다.
D. 연간 임대료는 미화 14,200 달러, 집행 비용은 미화 800 달러입니다.
Answer: C
Explanation:
Lease a is an operating lease with a $ 15,000 annual rental expense with annual executor costs (e.g.) maintenance, insurance, and taxes of US$800 to be paid by the lessee, an
operating lease does not transfer the risks and rewards of ownership to the lease a is nothing more than a rent arrangement. Circumstances in which the risks and rewards of ownership are normally deemed to be transferred include the following the lease transfers title to the lessee, the lease has a bargain purchase option, the lease term is for the major part of the useful life of the leased asset, the present value of the minimum lease payments is at least substantially all of the asset's fair value, or the asset is usable only by the lessee without major modification. On January1, plantation partners is planning to enter as the lessee into the two lease agreements described in the opposite column each lease is noncancelable, and plantation does not receive title to either leased property during or at the end of the lease term all payments required under these agreements are due on January 1 each year.

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