Exam Code: 312-76
Exam Name: EC-Council Disaster Recovery Professional (EDRP)
Version: V13.25
Q & A: 72 Questions and Answers
312-76 Free Demo download
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NEW QUESTION: 1
According to the FASB conceptual framework, the objectives of financial reporting for business
enterprises are based on:
A. The needs of the users of the information.
B. The need for conservatism.
C. Reporting on management's stewardship.
D. Generally accepted accounting principles.
Answer: A
Explanation:
Choice "d" is correct. The FASB conceptual framework states that the objectives of financial reporting
stem from the informational needs of the external users of the information. SFAC 1 para.
Choice "a" is incorrect. Conservatism is an underlying concept for financial accounting but is not the basis
for the objectives. SFAC 2 para. 91-97 Choice "b" is incorrect. Information concerning management's
stewardship is only one aspect of the information financial statements are intended to provide. SFAC 1
para. 50 Choice "c" is incorrect. Generally accepted accounting principles (GAAP) are derived from and
based on the objectives of financial reporting, not the other way around.
NEW QUESTION: 2
A user has unintentionally and unknowingly hit a key combination that flipped the screen image upside down. Which of the following should a technician do to resolve the user's issues?
A. Press the CTRL+SHIFT+HOME key combination on the keyboard.
B. Press the CTRL+ALT+ARROW UP key combination on the keyboard.
C. Press the CTRL+CAPS LOCK+ESC key combination on the keyboard.
D. Press the CTRL+TAB+1 key combination on the keyboard.
Answer: B
NEW QUESTION: 3
A. Option C
B. Option D
C. Option B
D. Option A
Answer: C
NEW QUESTION: 4
Where an estate is liable to Inheritance Taxes, the tax is usually payable within ________________ of the end of the month in which the death occurred. If it becomes overdue,the amount owing may incur interest, currently at ___________ (as at April 2012).
A. Three months,3% p.a.
B. Six months, 3% p.a.
C. Three months, 6% p.a.
D. Six months, 6% p.a.
Answer: B
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