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Exam Code: 1z0-1072-24
Exam Name: Oracle Cloud Infrastructure 2024 Architect AssociateCertification
Version: V16.75
Q & A: 400 Questions and Answers
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NEW QUESTION: 1
A. routers distinguishers
B. router replication
C. tunnel feedback
D. edge interfacing
Answer: B
NEW QUESTION: 2
Why should the upgrade_export configuration file (.tgz) be deleted after you complete the import process?
A. It will conflict with any future upgrades run from SmartUpdate.
B. It will prevent a future successful upgrade_export since the .tgz file cannot be overwritten.
C. SmartUpdate will start a new installation process if the machine is rebooted.
D. It contains your security configuration, which could be exploited.
Answer: D
NEW QUESTION: 3
Under the current US GAAP, the treatment of R&D expenses:
I. underestimates current income and leads to lower taxes.
II. leads to a more conservative balance sheet.
III. is tantamount to asserting that R&D outlays have no current benefits.
A. I only
B. I & II
C. none of these are correct
D. I, II & III
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Difficulties in measuring the current value of assets being generated by R&D prevent a reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution of expensing all the R&D costs (unless they generate tangible or intangible assets which have alternative future uses which are measurable). Since R&D does generate future benefits on an expected basis, the full expensing of the costs when incurred tends to under-estimate current income and leads to lower taxes. Further, when the R&D activities do lead to profitable results, income gets overstated because of non-recognition of a portion of it in previous periods. Thus, R&D expensing adds volatility to income. On the other hand, expensing leads to a more conservative balance sheet since no assets or equity is recognized until the benefits actually materialize.
Thus, by assuming that current R&D has no current benefits, the GAAP accounting tries to prevent "bad" surprises.
NEW QUESTION: 4
Which series of Huawei cameras are included?
A. Astrology
B. stars
C. Xingchi
D. star shield
E. star map
Answer: A,B,C,D,E
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