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NEW QUESTION: 1
効果的なコミュニケーションが成功の鍵である理由はどれですか？ （2つ選択してください。）
A. 利害関係者間の効果的な相互作用を可能にします。
B. 他の強みが最大のインパクトを生み出すことを可能にします。
C. 交渉内の固有のリスクを軽減するのに役立ちます。
D. ビジネスの脆弱性の影響を軽減するのに役立ちます。
Answer: A,D

NEW QUESTION: 2
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment
required for these transactions. These treatments are:
. Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the
accounting change or error correction in the 1993 financial statements, and do not restate the 1992
financial statements.
. Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust
1 992 beginning retained earnings if the error or change affects a period prior to 1992.
. Prospective approach - Report 1993 and future financial statements on the new basis but do not restate
1 992 financial statements.
During 1993, Quo increased its investment in Worth, Inc. from a 10% interest, purchased in 1992, to 30%,
and acquired a seat on Worth's board of directors. As a result of its increased investment, Quo changed
its method of accounting for investment in Worth, Inc. from the cost method to the equity method.
List B
A. Prospective approach.
B. Retroactive or retrospective restatement approach.
C. Cumulative effect approach.
Answer: B
Explanation:
Choice "B" is correct. The equity method of accounting is applied retroactively when the investor has
acquired 20% ownership. Prior to acquiring the ability to influence the investee, the cost method is proper.
The retroactive restatement approach does not mean that this change is the correction of an error (which
is now treated retroactively), a change in accounting principle (which is now treated retrospectively), or a
change in accounting entity (which is now treated retrospectively). It just means that retroactive
restatement is the proper treatment.

NEW QUESTION: 3
A company recently launched their ecommerce sites for three countries: Australia, New Zealand, and Singapore. The company is now looking to set up marketing automations using Marketing Cloud.
Their B2C Commerce is configured with two realms: ANZ and SE Asia. Each country has a site within their respective realm: Australia and New Zealand sites are within ANZ and Singapore is within SE Asia.
Which account hierarchy should a Solution Architect recommend for the Marketing Cloud set up?
A. Use a single Marketing cloud tenant and map business units to each realm
B. Use a single Marketing Cloud tenant and map business units to each site irrespective of the realm
C. Use a separate Marketing Cloud tenant for each realm and map business units to sites within each realm
D. Use a separate Marketing Cloud tenant for each site
Answer: B