One of the differences between named and numbered ACLs is that named ACLS using ACL subcommands, not global commands, to define the action and matching parameters.

(A) TRUE
(B) FALSE

TRUE is the correct answer.

Named IP ACLs have many similarities with numbered IP ACLs. They can be used for filtering packets. They can match the same fields as well: standard numbered ACLs can match the same fields as a standard named ACL, and extended numbered ACLs can match the same fields as an extended named ACL. Of course, there are differences between named and numbered ACLs.

Named ACLs originally had three big differences compared to numbered ACLs:

1. Using names instead of numbers to identify the ACL, making it easier to remember the reason for the ACL
2. Using ACL subcommands, not global commands, to define the action and matching parameters
3. Using ACL editing features that allow the CLI user to delete individual lines from the ACL and insert new lines

Example:
RouterCCNA# configure terminal
RouterCCNA(config)# ip access-list extended companyACL
RouterCCNA(config-ext-nacl)# permit tcp host 5.1.1.2 eq www any
RouterCCNA(config-ext-nacl)# deny udp host 5.1.1.1 10.1.2.0 0.0.0.255
RouterCCNA(config-ext-nacl)# deny ip 5.1.3.0 0.0.0.255 5.1.2.0 0.0.0.255
RouterCCNA(config-ext-nacl)# permit ip any any
RouterCCNA(config-ext-nacl)# interface g0/1
RouterCCNA(config-if)# ip access-group companyACL out

The ip access-list global configuration command defines whether an ACL is a standard or extended ACL and defines the name. In this case, the companyACL is the name of the ACL. The next commands permit and deny statements define the matching logic and action to be taken upon a match. The last commands apply the named ACL on the interface.