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Exam Code: CGFM
Exam Name: Certified Government Financial Manager (CGFM)
Vendor: AGA

60 Questions & Answers
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NEW QUESTION: 1
どの2つのオプションはVTPv3を導入する利点ですか(2つを選択してください)
A. VTPメッセージを暗号化するためのAESの使用をサポートしています
B. プライベートVLANの伝播をサポートします
C. SHA-1ハッシュとしてVTPドメインのパスワードを安全に保存します
D. 整合性チェックのため、各VTPフレームの最後にFCSフィールドを追加します
E. 1つのVTPサーバのみがVTPドメインを変更できるように設定できます
Answer: B,E

NEW QUESTION: 2
Solutions Architect는 AWS에 새로운 프로덕션 MySQL 데이터베이스를 배포하고 있습니다. 데이터베이스의 가용성이 높아야 합니다.
Amazon RDS로이 목표를 달성하기 위해 건축가는 어떻게 해야 합니까?
A. 다중 AZ가 다른 AWS 리전에서 대기 데이터베이스를 생성 할 수 있도록 합니다.
B. 기본 데이터베이스의 읽기 전용 복제본을 생성하고 다른 AWS 리전에 배포하십시오.
C. 기본 데이터베이스의 읽기 전용 복제본을 생성하고 다른 가용 영역에 배포하십시오.
D. 다중 AZ가 다른 가용 영역에 대기 데이터베이스를 만들 수 있도록 합니다.
Answer: D

NEW QUESTION: 3
RFT, an engineering company, has been asked to provide a quotation for a contract to build a new engine. The potential customer is not a current customer of RFT, but the directors of RFT are keen to try and win the contract as they believe that this may lead to more contracts in the future. As a result, they intend pricing the contract using relevant costs. The following information has been obtained from a two-hour meeting that the Production Director of RFT had with the potential customer. The Production Director is paid an annual salary equivalent to $1,200 per 8-hour day. 110 square meters of material A will be required. This is a material that is regularly used by RFT and there are 200 square meters currently in inventory. These were bought at a cost of $12 per square meter. They have a resale value of
$10.50 per square meter and their current replacement cost is $12.50 per square meter. 30 liters of material B will be required. This material will have to be purchased for the contract because it is not otherwise used by RFT. The minimum order quantity from the supplier is 40 liters at a cost of $9 per liter. RFT does not expect to have any use for any of this material that remains after this contract is completed. 60 components will be required. These will be purchased from HY. The purchase price is $50 per component. A total of 235 direct labour hours will be required. The current wage rate for the appropriate grade of direct labour is $11 per hour. Currently RFT has 75 direct labour hours of spare capacity at this grade that is being paid under a guaranteed wage agreement. The additional hours would need to be obtained by either (i) overtime at a total cost of $14 per hour; or (ii) recruiting temporary staff at a cost of $12 per hour. However, if temporary staff are used they will not be as experienced as RFT's existing workers and will require 10 hours supervision by an existing supervisor who would be paid overtime at a cost of $18 per hour for this work. 25 machine hours will be required.
The machine to be used is already leased for a weekly leasing cost of $600. It has a capacity of 40 hours per week. The machine has sufficient available capacity for the contract to be completed. The variable running cost of the machine is $7 per hour. The company absorbs its fixed overhead costs using an absorption rate of $20 per direct labour hour.
Select ALL the true statements.
A. The company absorbs its fixed overhead costs using an absorption rate of $20 per direct labour hour.
This is a relevant cost.
B. The machine is currently being leased and it has spare capacity so it will either stand idle or be used on this work. The lease cost will be a relevant cost or $10 per hour.
C. The relevant cost is $7100
D. The relevant cost is $7080
E. The cost for the production director meeting was a relevant cost.
F. The relevant cost is $7010
G. The components are to be purchased from HY at a cost of $50 each. This is a relevant cost because it is future expenditure that will be incurred as a result of the work being undertaken.
H. Material A was a relevant cost.
I. Material B was a relevant cost.
Answer: F,G,H,I


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