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Exam Code: CTFL-AT
Exam Name: ISTQB Certified Tester - Foundation Level Extension - Agile Tester
Vendor: ISQI

60 Questions & Answers
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NEW QUESTION: 1
이전 회계 기간에, 기업은 자산 잔액을 설정하고 추정 된 내용 연수 동안 감가 상각하기보다는 새로 구매한 장비를 잘못 지출했다. 현재 기간의 단일 기간 재무 제표에서 이러한 중대한 오류를 수정하기 위해 기업은 어떤 항목을 기록합니까?

A. 옵션 B
B. 옵션 D
C. 옵션 A
D. 옵션 C
Answer: C
Explanation:
To correct the prior-period material error, the entity must, in the single-period statements issued for the current period, adjust the affected opening balances. Hence, the entity must debit equipment for its cost and credit accumulated depreciation for the depreciation expense appropriate for the first year of the estimated useful life. Retained earnings must be credited because the error understated profit or overstated loss in the prior period.

NEW QUESTION: 2
A technician troubleshooting an area that is having difficulty connecting to a WAP. After identifying the symptoms,
which of the following should the technician do NEXT?
A. Implement a solution.
B. Document findings.
C. Resolve the issue.
D. Establish the probable cause.
Answer: D

NEW QUESTION: 3
When the gun-type SDC is started, the STAT indicator changes as follows: light off orange green
A. is
B. No
Answer: A


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