CTAL-TM_Syll2012 Exam Questions

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CTAL-TM_Syll2012 Praxisprüfung, CTAL-TM_Syll2012 Probesfragen & CTAL-TM_Syll2012 Simulationsfragen - Wdh-Namgiang

Full Exam Name: ISTQB Certified Tester Advanced Level - Test Manager [Syllabus 2012]
Vendor Name: ISQI
Exam Code: CTAL-TM_Syll2012
Questions with Answers (PDF) 65
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NEW QUESTION: 1
Patrick Manning owns stock in Lumber Providers with a return variance equal to 16%. Manning is considering the addition of Smithson Homebuilders to his portfolio. The variance of returns for Smithson Homebuilders equals 25%, and its correlation of returns with Lumber Providers equals -0.60. The covariance of returns between Lumber Providers and Smithson Homebuilders is closest to:
A. -0.120
B. -0.024
C. -15.0.
Answer: A
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 2
Your job is using the DB2 Enterprise stage as a target. In this job you are inserting data into a single existing table on a remote database. You are using Run-Time Column Propagation (RCP) on all of the links.
Which two job design configuration actions would you consider to effectively use RCP? (Select two)
A. Use DB2 partitioning properties on the input link to the DB2 Enterprise stage to control column layout in partitions.
B. In the DB2 Enterprise stage use Connection properties to manage column mappings.
C. In the DB2 Enterprise stage set the option named "Silently Drop Columns Not in Table" to "True".
D. Use a Modify stage prior to the DB2 Enterprise stage in order to drop the columns not found in the table.
Answer: A,C

NEW QUESTION: 3
On January 31, Year 3, a company prepaid the US $72,000 rental fee for a parking lot it leases. The rental fee covered a 3-year period beginning February 1, Year 3. What is the effect of this transaction on the December 31 Year 3, financial statements for each of the following?
CTAL-TM_Syll2012 Praxisprüfung
A. Option D
B. Option B
C. Option C
D. Option A
Answer: B
Explanation:
The US $72,000 rental fee should be recognized as expense evenly over the 36-month duration of the lease. In Year 3, US $22,000 should be deferred to current expenses [(US $72,000 36 months) x 11 months], and US $50,000 should be deferred as prepaid expense. On January 1. a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end the parking and storage facility that was purchased for US $150.000 has a fair value of US $250.000 The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.

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