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Exam Code: ACP-100
Exam Name: Jira Administration for Data Center
Vendor: ATLASSIAN

60 Questions & Answers
Verified by IT Certification Professionals

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NEW QUESTION: 1
The enterprise uses straight-line depreciation for financial reporting purposes, but uses accelerated depreciation for tax purposes. Which of the following account balances would be lower in the financial statements used for tax purposes than it would be in the general purpose financial statements?
A. Cash.
B. Accumulated depreciation.
C. Retained earnings.
D. Gross property, plant, and equipment.
Answer: C
Explanation:
Because the tax basis uses an accelerated method, depreciation expense and accumulated depreciation will be greater. Moreover, taxable income will be lower than financial net income. Consequently tax-basis retained earnings will be less than that in the general purpose financial statements. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.

NEW QUESTION: 2
A security administrator is investigating a possible account compromise. The administrator logs onto a desktop computer, executes the command notepad.exe c:\Temp\qkakforlkgfkja.1og, and reviews the following:
Lee,\rI have completed the task that was assigned to me\rrespectfully\rJohn\r
https://www.portal.com\rjohnuser\rilovemycat2
Given the above output, which of the following is the MOST likely cause of this compromise?
A. Virus
B. Keylogger
C. Rootkit
D. Worm
Answer: B

NEW QUESTION: 3
What command will generate a list of user names from /etc/passwd along with their login shell?
A. column -s : 1,7 /etc/passwd
B. colrm 1,7 /etc/passwd
C. chop -c 1,7 /etc/passwd
D. cut -d: -f1,7 /etc/passwd
Answer: D

NEW QUESTION: 4
Planning horizon means
A. The most current period in the record
B. The number of periods in the record
C. The quantity of the records
D. None of the above
Answer: B


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