H19-308-ENU Exam Questions and Answers

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H19-308-ENU - HCPA-Storage-ENU(Huawei Certified Pre-sales Associate-Storage-ENU)

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NEW QUESTION: 1
For the past three years, an entity has failed to accrue unpaid wages earned by workers during the last week of the year. The amounts omitted which are considered material were as follows.
December 31 Year 1 US $56,000
December 31 Year 2 US $51,000
December 31 Year 3 US $64,000
What is included in the entry on December 31, Year 3, to correct for these omissions?
A. Credit to wage expense for US $51,000.
B. Credit to wage expense for US $13,000.
C. Credit to wage expense for US $64,000.
D. Credit to retained earnings for US $64,000.
Answer: B
Explanation:
Failing to record accrued wages is a self-correcting error. Expenses are understated in one year and overstated in the next, resulting in the correction of the error over the 2-year period. The Year 1 error overstated Year 1 earnings and understated Year 2 earnings by US $56,000_ Consequently, no correction is necessary for the Year 1 error.
The Year 2 error overstated Year 2 profit before taxes and understated Year 3 profit before taxes by US $51.000. The Year 3 error overstated Year 3 profit before taxes by US $64.000. Thus, the net effect in Year 3 of the Year 2 and Year 3 errors is a US $13.000$64.000 - $51.000) overstatement. The correcting entry is to debit expense for US $13,000, debit retained earnings for US $51.000, and credit wages payable for US $64,000.

NEW QUESTION: 2
顧客は、シングルデュアルポート10Gb NICを備えたHPE Proliantサーバーをインストールしたいと考えています。
オペレーティングシステムで各10Gbポートを4つの個別のアダプターとして表示するには、どのNIC機能を導入する必要がありますか?
A. RDMA
B. FCoE
C. RoCE
D. NPAR
Answer: D
Explanation:
Reference:
https://h20195.www2.hpe.com/V2/getpdf.aspx/c04312719.pdf?ver=12


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