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Exam Code: NPPE
Exam Name: National Professional Practice Examination (NPPE) Exam
Vendor: APEGS

60 Questions & Answers
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NEW QUESTION: 1
Given:

Which two are true?
A. Greeting is printed twice.
B. Greeting is printed once.
C. No new threads of execution are started within the main method.
D. A runtime exception is thrown on line 9.
E. Two new threads of execution are started within the main method.
F. No output is produced.
G. One new thread of execution is started within the main method.
Answer: B,C
Explanation:
Thread t2 is executed. Execution of T2 starts executionen of t1. Greeting is printed during the execution of t1.

NEW QUESTION: 2
Which is a valid value for the enum EmptyRoleSemantic in Javax.servlet.annotation.ServletSecurity?
A. ADMIT
B. EXCLUDE
C. ALLOWALL
D. PERMIT
E. DENYALL
Answer: D
Explanation:
Explanation/Reference:
Reference: http://tomcat.apache.org/tomcat-7.0-doc/servletapi/javax/servlet/annotation/ ServletSecurity.EmptyRoleSemantic.html

NEW QUESTION: 3
The following are the steps for a correlated subquery, listed in random order:
1) The WHERE clause of the outer query is evaluated.
2) The candidate row is fetched from the table specified in the outer query.
3) The procedure is repeated for the subsequent rows of the table, till all the rows are processed.
4) Rows are returned by the inner query, after being evaluated with the value from the candidate row in the outer query. Identify the option that contains the steps in the correct sequence in which the Oracle server evaluates a correlated subquery.
A. 4,1,2,3
B. 2,4,1,3
C. 2,1,4,3
D. 4,2,1,3
Answer: B

NEW QUESTION: 4
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?

A. Option D
B. Option A
C. Option B
D. Option C
Answer: C
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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