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Exam Code: Oracle 1z1-902
Exam Name: Oracle Exadata Database Machine X8M Implementation Essentials
Certification: Oracle Engineered Systems
Total Questions: 62 Q&As
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NEW QUESTION: 1
When a CPA reports on audited financial statements prepared on the cash receipts and disbursements
basis of accounting, the report should:
A. State that the basis of presentation is a comprehensive basis of accounting (OCBOA) other than
GAAP.
B. Refer to the note in the financial statements that describes management's responsibility for the
financial statements.
C. Explain why this basis of accounting is more useful for the readers of this entity's financial statements
than GAAP.
D. Include a separate explanatory paragraph that discusses the justification for, and the CPA's
concurrence with, the departure from GAAP.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A report on other comprehensive basis of accounting ("OCBOA") financial
statements should include an explanatory paragraph stating the basis, referring to the footnote that
describes it, and indicating that it is a non-GAAP basis.
Choice "A" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements does not include an evaluation of the usefulness of the basis of accounting.
Choice "B" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements makes reference to the note in the financial statements that describes the accounting basis,
not to a note describing management's responsibility.
Choice "D" is incorrect. The separate explanatory paragraph states the basis, refers to the footnote
describing it, and indicates that it is a non-GAAP basis. It does not discuss the justification for the non-
GAAP basis, nor does the CPA indicate concurrence.

NEW QUESTION: 2
A trust not created by a will can be revoked only

A. All of the above
B. (i) & (iii)
C. (ii) & (iii)
D. (i) & (ii)
Answer: A

NEW QUESTION: 3
A Citrix Administrator would like to define granular policies to configure and enforce user environment attributes for XenApp and XenDesktop on NetScaler Gateway.
Which type of policy would enable this requirement?
A. Session
B. Authorization
C. SmartAccess
D. SmartControl
Answer: C