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  • Exam Code: B2B-Commerce-Administrator
  • Exam Name: Salesforce Accredited B2B Commerce Administrator Exam
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  • Exam Code: B2B-Commerce-Administrator
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NEW QUESTION: 1
In 2001, Continental Supply Company was formed to provide drilling equipment and supplies to contractors and oilfield production companies located throughout the United States. At the end of 2005, Continental Supply created a wholly owned foreign subsidiary, International Oilfield Incorporated, to begin servicing customers located in the North Sea. International Oilfield maintains its financial statements in a currency known as the local currency unit (LCU). Continental Supply follows U.S. GAAP and its presentation currency is the U.S. dollar.
For the years 2005 through 2008, the weighted-average and year-end exchange rates, stated in terms of local currency per U.S. dollar, were as follows:

International Oilfield accounts for its inventory using the lower-of-cost-or-rnarlcet valuation method in conjunction with the first-in, first-out, cost flow assumption. All of the inventory on hand at the beginning of the year was sold during 2008. Inventory remaining at the end of 2008 was acquired evenly throughout the year.
At the beginning of 2006, International Oilfield purchased equipment totaling LCU975 million when the exchange rate was LCU 1.00 to SI. During 2007, equipment with an original cost of LCU 108 million was totally destroyed in a fire. At the end of 2007, International Oilfield received a LCU 92 million insurance settlement for the loss. On June 30, 2008, International Oilfield purchased equipment totaling LCU 225 million when the exchange rate was LCU 1.25 to $1.
For the years 2007 and 2008, Continental Supply reported International Oilfield revenues in its consolidated income statement of S375 million and $450 million, respectively. There were no inter- company transactions. Following are International Oilfield's balance sheets at the end of 2007 and 2008:

At the end of 2008, International Oilfield's retained earnings account was equal to $525 million and, to date, no dividends have been paid. All of International Oilfield's capital stock was issued at the end of
2005.
As compared to the temporal method, which of the following best describes the impact of the all-current method on International Oilfield's gross profit margin percentage for 2008 when stated in U.S. dollars? The gross profit margin would be:
A. lower.
B. higher.
C. the same.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
As compared to the temporal method, the all-current method will result in a higher gross profit margin percentage (higher numerator) when the local currency is depreciating as is the case in this scenario (the exchange rate has risen from LCU 1 per $1 to LCU 1.25 per $1; thus, it costs more LCUs to buy $1 which is the result of a depreciating LCU). Under the temporal method, COGS is remeasured at the historic rate; thus, COGS is not impacted by the depreciating currency. Under the all-current method, COGS is translated at the average rate; thus, COGS is lower because of the depreciating currency. Lower COGS results in a higher gross profit margin percentage. (Study Session 6, LOS 23.d)

NEW QUESTION: 2
展示品をご覧ください。


図表Aは、システムパフォーマンスの出力を示しています。図表Bは、メモリ使用量の高いしきい値のデフォルト構成で構成されたFortiGateを示しています。システムパフォーマンスの出力に基づいて、正しい2つのステートメントはどれですか。 (2つ選択してください。)
A. 管理者は構成を変更できません。
B. FortiGateは、検査のためにすべてのファイルをFortiSandboxに送信し始めます。
C. 管理者はコンソールポートからのみFortiGateにアクセスできます。
D. FortiGateが保存モードに入りました。
Answer: A,B

NEW QUESTION: 3
C # 응용 프로그램을 개발 중입니다.
클래스 멤버를 정적으로 선언할지 여부를 결정해야 합니다.
다음 중 클래스의 정적 멤버에 대한 설명은 무엇입니까?
A. 클래스의 정적 멤버는 클래스 인스턴스가 생성 된 후에 만 ​​사용할 수 있습니다.
B. this 키워드 참조를 정적 메서드 또는 속성과 함께 사용할 수 있습니다.
C. 한 클래스의 모든 인스턴스에서 정적 필드 사본을 하나만 공유합니다.
D. static 키워드는 개별 객체가 아닌 클래스 자체에 속한 멤버를 선언하는데 사용됩니다.
Answer: D

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