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NEW QUESTION: 1
According to the FASB conceptual framework, the usefulness of providing information in financial
statements is subject to the constraint of:
A. Consistency.
B. Reliability.
C. Representational faithfulness.
D. Cost-benefit.
Answer: D
Explanation:
Choice "b" is correct. The pervasive constraint on providing information in financial statements is that the
cost should be outweighed by the benefit to be derived from providing the information. SFAC 1 para. 23,
SFAC 2 para. 133 Choice "a" is incorrect. Consistency is an underlying concept for financial statements
(and a secondary quality of accounting information), but it is not a constraint on providing information.
SFAC 2 para. 120 Choice "c" is incorrect. Reliability is a primary quality of accounting information and an
underlying concept for financial statements, but it is not a constraint on providing information. SFAC 2
para. 58 Choice "d" is incorrect. Representational faithfulness is an underlying concept for financial
statements (as an element of reliability), but it is not a constraint on providing information. SFAC 2 para.

NEW QUESTION: 2
When the operating system marks cluster as used, but does not allocate them to any file, such clusters are known as ___________.
A. Bad clusters
B. Lost clusters
C. Empty clusters
D. Unused clusters
Answer: B

NEW QUESTION: 3
You need to identify the purchasing model used by Wide World Importers.
Which purchasing model do they currently use?
A. Centralized decision-making and centralized purchasing
B. Centralized decision-making and decentralized purchasing
C. Decentralized decision-making and decentralized purchasing
D. Decentralized decision-making and centralized purchasing
Answer: A

NEW QUESTION: 4
Welche Art von Sicherheitstests wird durchgeführt, wenn ein ethischer Hacker keine Kenntnis über das Zielsystem hat, das Testziel jedoch vor dem Test benachrichtigt wird?
A. Blind
B. Weiße Box
C. Graues Feld
D. Umkehrung
Answer: A