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- Exam Code: CTAL_TM_001
- Exam Name: ISTQB Certified Tester Advanced Level - Test Manager
- Version: V12.35
- Q & A: 70 Questions and Answers
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NEW QUESTION: 1
A vSAN cluster has this configuration:
-4 hosts with 1 disk group per host
-Each disk group contains 1 cache device and 7 capacity devices
What are two ways to increase the vSAN datastore storage capacity? (Choose two.)
A. Add a host to the cluster
B. Add a cache device to each disk group
C. Add a disk group to each host
D. Add a capacity drive to each disk group
E. Replace a cache device with a larger cache device
Answer: A,C
NEW QUESTION: 2
Which of the following is NOT an example of a generic stakeholder group?
A. Competitors.
B. Employees.
C. Testers.
D. Regulators.
Answer: C
NEW QUESTION: 3
Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the
proceeds over the carrying amount of the warehouse sold should be reported as a(an):
A. Gain from discontinued operations, net of income taxes.
B. Reduction of the cost of the new warehouse.
C. Part of continuing operations.
D. Extraordinary gain, net of income taxes.
Answer: C
Explanation:
Choice "b" is correct. Part of continuing operations.
Rule: When a fixed asset is sold, gain or loss is recognized as part of income from continuing operations.
The amount of the gain or loss is equal to the difference between the proceeds from the sale and the
carrying amount (FMV) of the fixed asset sold.
Choice "a" is incorrect. The gain is not extraordinary and is shown gross - not net of tax.
Choice "c" is incorrect. The gain is part of continuing operations - not discontinued operations.
Choice "d" is incorrect. The gain is not reported as a reduction of the cost of the new warehouse.
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