266. What floods a Web site with so many requests for service that it slows down or crashes?

A) Computer virus
B) Worm
C) Denial‐of‐service attack
D) None of the above
✅ ANSWER: C
Denial‐of‐service attack floods a Web site with so many requests for service that it slows down or crashes. A denial-of-service (DoS) attack is a type of cyber attack in which a malicious actor aims to render a computer or other device unavailable to its intended users by interrupting the device’s normal functioning.

262. What will happen if the insured person loses the original life insurance policy document?

A) The insurance company will issue a duplicate policy without making any changes to the contract
B) The insurance contract will come to an end
C) The insurance company will issue a duplicate policy with renewed terms and conditions based on the current health declarations of the life insured
D) The insurance company will issue a duplicate policy without making any changes to the contract, but only after a court order
✅ ANSWER: A
If the insured person loses the original life insurance policy document the insurance company will issue a duplicate policy without making any changes to the contract. If you lose your policy bond, report it to the insurance company immediately. Get a duplicate policy by complying with the formalities. The duplicate policy confers the same rights as the original policy bond.

258. Total transferred-out cost plus normal spoilage is divided by number of goods units produced to calculate

A) cost per good units transferred out
B) cost per good units transferred in
C) revenue per good units transferred out
D) revenue per good units transferred in
✅ ANSWER: A
Total transferred-out cost plus normal spoilage is divided by number of goods units produced to calculate cost per good units transferred out.

255. In activity based costing method implementation, indirect costs are allocated by using the

A) no cost pool
B) One or two cost pools
C) sustained tracing
D) support tracing
✅ ANSWER: B
In activity based costing method implementation, indirect costs are allocated by using the One or two cost pools. Cost pools are commonly used for the allocation of factory overhead to units of production, as required by several accounting frameworks.

248. “The real price of everything, what every thing really costs to the man who wants to require it, is the toil and trouble of acquiring it. Who made this statement?

A) Karl Marx
B) Adam Smith
C) David Ricardo
D) J.S.Mill
✅ ANSWER: C
“The real price of everything, what every thing really costs to the man who wants to require it, is the toil and trouble of acquiring it. David Ricardo made this statement.