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Exam Code: CCP
Exam Name: Certified Cost Professional (CCP) Exam
Vendor: AACE International

60 Questions & Answers
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NEW QUESTION: 1
A SELECT statement can be used to perform these three functions: Choose rows from a table. Choose columns from a table Bring together data that is stored in different tables by creating a link between them.
Which set of keywords describes these capabilities?
A. difference, projection, join
B. selection, projection, join
C. difference, projection, product
D. selection, intersection, join
E. intersection, projection, join
Answer: B
Explanation:
choose rows from a table is SELECTION,
Choose column from a table is PROJECTION
Bring together data in different table by creating a link between them is JOIN.
Incorrect answer:
A. answer should have SELECTION, PROJECTION and JOIN.
C. answer should have SELECTION, PROJECTION and JOIN.
D. answer should have SELECTION, PROJECTION and JOIN.
E. answer should have SELECTION, PROJECTION and JOIN.
Refer: Introduction to Oracle9i: SQL, Oracle University Study Guide, 1-6

NEW QUESTION: 2
SMTP can best be described as:
A. a web-based e-mail reading protocol.
B. an email retrieval protocol.
C. a host-to-host email protocol.
D. a standard defining the format of e-mail messages.
Answer: C
Explanation:
Explanation/Reference:
Simple Mail Transfer Protocol (SMTP) is a host-to-host email protocol. An SMTP server accepts email messages from other systems and stores them for the addressees. Stored email can be read in various ways. Users with interactive accounts on the email server machine can read the email using local email applications. Users on other systems can download their email via email clients using POP or IMAP email retrieval protocols. Sometimes mail can also be read through a web-based interface (using HTTP or HTTPS). MIME is a standard defining the format of e-mail messages, as stated in RFC2045.
Source: GUTTMAN, Barbara & BAGWILL, Robert, NIST Special Publication 800-xx, Internet Security Policy: A Technical Guide, Draft Version, May 25, 2000 (pages 91-92).

NEW QUESTION: 3
An individual had taxable income of US $23,r_ir_ir' per year and paid US $8,000 in income tax. The individual's taxable income then increased to US $30,000 per year resulting in a US $10,000 income tax liability. The personal tax system being applied to this individual is:
A. Regressive.
B. Proportional.
C. Marginal.
D. Progressive.
Answer: A
Explanation:
The average t rate of the individual has decreased from 34.8% US $8,000 - $23,000) to 33.3% (US $10.000 Under a regressive tax system, the average tax rate falls as income rises, although the amount of tax paid may rise.


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