CGEIT Practice Questions

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NEW QUESTION: 1
Cost allocation is the process of assigning indirect costs to a cost object. The indirect costs are grouped in cost pools and then allocated by a common allocation base to the cost
object. The base that is employed to allocate a homogeneous cost pool should.
A. Have a cause-and-effect relationship with the cost items in the cost pool.
B. Be a nonfinancial measure e.g., number of setups) because a nonfinancial measure is more objective.
C. Have a high correlation with the cost items in the cost pool as the sole criterion for selection.
D. Assign the casts in the pool uniformly to cost objects even if the cost objects use resources in a non uniform way.
Answer: A
Explanation:
A cost allocation base is the common denominator for systematically correlating indirect costs and a cost object. The cost driver of the indirect costs is ordinarily the allocation base. In a homogeneous cost pool, all cost should have the same or a similar cause-andeffect relationship with the cost allocation base.

NEW QUESTION: 2
If the real growth rate of the economy is 3% and the money supply is increasing at 4%, given that the velocity of money is constant
A. nominal interest rates will decline by 1%.
B. prices will decline at the rate of 1%.
C. the rate of inflation will equal 1%.
Answer: C
Explanation:
According to the quantity theory of money, if the velocity of money does not change,Rate of inflation = Rate of money supply growth - Real growth rate of economy = 4% - 3% = 1%

NEW QUESTION: 3
AWS는 다음 중 어떤 보안 관련 서비스를 제공합니까? (2 개 선택)
A. AWS Trusted Advisor 보안 검사
B. 자동 침투 테스트
C. Amazon S3 저작권 보호 콘텐츠 탐지
D. 다중 인증 물리적 토큰
E. 데이터 암호화
Answer: B,E

NEW QUESTION: 4
Which of the following is included in a rapid deployment solution (RDS) implemented on SAP HANA?(Choose three)
A. The SAP HANA database license
B. Conversion of all BEx queries to analytic views
C. A mix of onsite and offsite consulting
D. Guides and educational material
E. SAP best practices and templates
Answer: C,D,E