Exam Code: CPC-CDE
Exam Name: CDE-CPC Recertification Exam
Version: V13.25
Q & A: 72 Questions and Answers
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NEW QUESTION: 1
David works as a Support Analyst for White Well Inc. He uses Microsoft Outlook 2010 for messaging and emailing. MS Outlook has been configured to use an MAPI account. David wants to import a file that comprises Qualcomm Eudora 6.x e-mail messages and address books.
Which of the following actions will he take to accomplish the task?
A. Import data from file into Outlook and then from Outlook to Outlook Express.
B. Import data from Outlook Express into Outlook.
C. Import data from file into Outlook.
D. Import data from file into Outlook Express and then from Outlook Express to Outlook.
Answer: D
NEW QUESTION: 2
The following financial statement notes are extracts from the audited financial statements of public entities. Which note describes a change in accounting estimate?
A. During the year, the entity changed a method of accounting pursuant to a change in an International Financial Reporting Standard.
B. The entity changed its amortization of capital assets based on a reassessment of the useful lives of the assets. Accordingly, the entity changed its rate of amortization from 5% and 6% to 8% and 10%, for machinery and equipment.
C. Prior to Year 5, plant and equipment other than customer service replacement parts were depreciated using the diminishing-balance method. Plant and equipment are now depreciated on a straight-line basis.
D. Effective January 1. Year 5, the entity changed to the LIFO method of inventory valuation. Prior to Year 5, the FIFO method was used.
Answer: B
Explanation:
Accounting estimates, e.g., service lives, residual values, warranty costs, uncollectible accounts, and inventory obsolescence are a necessary part of preparing financial statements. However, they inevitably change as no casts occur and as additional experience and information are obtained. When altered conditions require a change in estimate, it is accounted for prospectively. Thus, a change in the estimate of the service lives of depreciable assets is a change in accounting estimate.
NEW QUESTION: 3
A technician installs three new switches to a company's infrastructure. The network technician notices that all the
switch port lights on the front of each switch flashes rapidly when powered on and connected. Additionally, there are
rapid flashing amber lights on the switches when they started up the next day.
Which of the following describes what is occurring with the switches?
A. The switches are running through their spanning tree process.
B. The switches are connected and detected a spanning tree loop.
C. The switches are having problems communicating with each other.
D. The switches are not functioning properly and need to be disconnected.
Answer: A
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