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NEW QUESTION: 1
Account object has a custom field 'Tax' of type number. Two account records are present in Salesforce which have the same value in this field say 5000. This custom field is now made a unique field by editing it. The editing will fail as two records are present which have the same value for this field.
A. True
B. False
Answer: A

NEW QUESTION: 2
On August 31, 1992, Harvey Co. decided to change from the FIFO periodic inventory system to the
weighted average periodic inventory system. Harvey is on a calendar year basis. The cumulative effect of
the change is determined:
A. As of January 1, 1992.
B. During the eight months ending August 31, 1992, by a weighted average of the purchases.
C. As of August 31, 1992.
D. During 1992 by a weighted average of the purchases.
Answer: A
Explanation:
Choice "a" is correct, as of January 1, 1992, the beginning of the year. Rule: The cumulative effect of a
change in accounting principle equals the difference between retained earnings at the beginning of period
of the change and what retained earnings would have been if the change was applied to all affected prior
periods, assuming comparative financial statements are not presented. If comparative statements are
presented, then beginning retained earnings of the earliest year presented is adjusted for the cumulative
effect of the change. We are assuming, based on the answer options given, that Harvey is not presenting
comparative financial statements. Choice "b" is incorrect. The cumulative effect of the change is not
determined as of the date the decision is made. Choices "c" and "d" are incorrect. The cumulative effect of
the change is not determined by a weighted average.

NEW QUESTION: 3
フェデレーションIDシステムは、3つの主要コンポーネントで構成されています。次のうち、3つの主要コンポーネントの1つではないものはどれですか？
A. 依拠当事者
B. ユーザー
C. API
D. IDプロバイダー
Answer: C