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NEW QUESTION: 1
Vince Inc. changed from the double-declining balance to the straight-line method of depreciation during 20x3. Total depreciation expense for previous years under the double-declining balance method totaled $29,000. Vince Inc. calculated that if the straight-line method had been used, depreciation would have totaled $17,000. Vince Inc. is taxed at a rate of 34 percent. What is the cumulative effect of the accounting change that should be reported on Vince's income statement for the year ended 20x3?
A. $7,920
B. ($12,000)
C. $12,000
Answer: A
Explanation:
If the new accounting method (straight-line) had been used in previous years, Vince's total depreciation expense would have been $12,000 lower ($29,000 - $17,000), and income before income taxes would have been $12,000 higher. Therefore, the cumulative effect of accounting change that should be reported on Vince's income statement for the year ended 20x3 is a positive $7 920 [$12 000x(1-0 34)]
$ 7,920 [$12,000 x (1 0.34)].

NEW QUESTION: 2

A. findsmb
B. smbget
C. winbrowse
D. nmblookup
Answer: A

NEW QUESTION: 3
DynamoDBでゲームのハイスコアテーブルを作成しています。各ゲームの各ユーザーの最高スコアを格納します。多くのゲームは、すべて同じような使用レベルとプレーヤー数を持っています。どのゲームでも最高得点を検索できる必要があります。最高のDynamoDBキー構造は何ですか？
A. ハッシュ/唯一のキーとしてのGameID。
B. 範囲/唯一のキーとしてのGameID。
C. ハッシュキーとしてのGameID、範囲キーとしてのHighestScore。
D. ハッシュ/唯一のキーとしてのHighestScore。
Answer: C
Explanation:
Since access and storage for games is uniform, and you need to have ordering within each game for the scores (to access the highest value), your hash (partition) key should be the GameID, and there should be a range key for HighestScore.
http://docs.aws.amazon.com/amazondynamodb/latest/developerguide/GuidelinesForTables.html# Guideli nesForTables.Partitions