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Free PDF Quiz ISACA - Newest CCAK Current Exam Content - Errandsolutions


Exam Code: CCAK

Exam Name: Certificate of Cloud Auditing Knowledge

Version: V22.75

Q & A: 580 Questions and Answers

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A. オプションC
B. オプションB
C. オプションA
D. オプションD
Answer: C

Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:
A. $4,000
B. $0
C. $5,000
D. $6,000
Answer: C
Choice "c" is correct. Wolf's passive loss for 1989 is $5,000 ($100,000 operating loss * 5% interest in
Choice "a" is incorrect. Wolf did not materially participate in the partnership, so the loss was passive.
Choice "b" is incorrect. Wolf's passive loss of $5,000 could not be reduced by his distributive share of the
partnership's "interest income" totaling $1,000. Interest income is considered "portfolio income," and
neither the partnership nor a partner can offset it against passive losses.
Choice "d" is incorrect. No items of income or deduction from portfolio income or activities in which the
taxpayer materially participates may be combined or offset with passive losses unless the activity
generating the loss is completely disposed of in a taxable transaction.

Which HPE direct attach storage product offers an archiving platform for HPE ProLiant с-Class servers?
B. HPE Ultrium Tape Blades
C. HPE StoreAll
D. HPE StoreOnce Backup
Answer: B
The HP Ultrium Tape Blades are ideal for HP BladeSystem c-Class customers who need an integrated data protection solution. HP Ultrium Tape Blades offer a complete data protection, disaster recovery and archiving solution for BladeSystem c-Class customers.

If trades can be arranged only when the market is open, such a market is called a:
A. order-driven market.
B. put market.
C. call market.
Answer: C
Matching buyers and sellers in call markets is easy because the traders (or their orders) come together at the same time and price.

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