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NEW QUESTION: 1
A. Option B
B. Option A
C. Option D
D. Option C
Answer: A
NEW QUESTION: 2
For an entity with a defined postemployment benefit plan, the fair value of plan assets at the beginning of the year was US $500,000. No unrecognized net cumulative actuarial gain or loss existed. On the last day of the fiscal year the fair value of plan assets was US $620.000. Benefits paid equaled US $100,000 and the entity made US $120.000 in contributions. The discount rate was 10% and the expected long-term rate of return on plan assets was 12%. The actual return on plan assets was:
A. US $50,000
B. US 100,000
C. US $60,000
D. US $75,000
Answer: B
Explanation:
The actual return on plan assets is equal to the difference between the fair value of plan assets at the beginning and the end of the year adjusted for contributions and benefits paid. Thus, the actual return is US $100,000.
NEW QUESTION: 3
Which description of the Cisco Collaboration architecture is true'?
A. a flexible network framework designed to enable integration with the collaboration requirements of the customer
B. a collaboration framework designed to integrate the existing customer collaboration functionalities with Cisco network infrastructure
C. a flexible collaboration framework designed to support any customer and any user collaboration needs
D. a collaboration framework designed to support the collaboration needs of a typical large enterprise
Answer: A
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