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NEW QUESTION: 1
How must a process diagram dashlet be configured to display results?
A. with a work queue
B. with a mandatory filter
C. as a target of a multi-drill-down report
D. assigned to a process template
Answer: C

NEW QUESTION: 2
For the year ended 31 December 2012, the board of directors of USP Inc. is considering the treatment of the following issues in their financial statements.
(i)On 1 March 2013 one of the machine used for manufacturing trading goods met the criteria to classify as held for sale. The carrying amount of the machine at 31 December was $50,000 and its fair value was $52,000. Costs to sell would amount to $4,600.
(ii)On 15 April 2013, USP Inc. settled a court case with a former employee, paying him $30,000. At the reporting date, the financial statement included a provision of $20,000 in respect of this case.
The financial statements were approved on 30 April 2013.
How should the issues above be dealt with?
A. (i) Non-adjusting event. Classified as a non-current asset held at its carrying value of $50,000 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
B. (i) Adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
C. (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Non-adjusting event. Provision should be unadjusted. A charge of $10,000 to profits should be made in the following year end financial statements.
D. (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
Answer: A

NEW QUESTION: 3
회사에는 중요한 데이터를 저장하는 응용 프로그램이 있습니다. 회사는 정부 규정에 따라 여러 데이터 사본을 저장해야 합니다.
이 요구 사항을 충족하는 가장 탄력적이고 비용 효율적인 옵션은 무엇입니까?
A. AWS 스토리지 게이트웨이
B. 아마존 S3
C. Amazon EFS
D. Amazon RDS
Answer: B

NEW QUESTION: 4
ソーシャルメディアの投稿をGoogleBigQueryに保存し、ほぼリアルタイムで1分あたり10,000メッセージの割合で分析する必要があります。最初に、個々の投稿にストリーミング挿入を使用するようにアプリケーションを設計します。アプリケーションは、ストリーミング挿入の直後にデータ集約も実行します。ストリーミング挿入後のクエリは強い一貫性を示さず、クエリからのレポートは処理中のデータを見逃す可能性があることがわかりました。アプリケーションの設計をどのように調整できますか？
A. ストリーミング挿入後のデータ可用性の平均レイテンシを見積もり、2倍の時間待機した後に常にクエリを実行します。
B. ストリーミング挿入コードを個々のメッセージのバッチロードに変換します。
C. 元のメッセージをGoogle Cloud SQLに読み込み、ストリーミング挿入を介して1時間ごとにテーブルをBigQueryにエクスポートします。
D. 蓄積されたデータを2分ごとにロードするようにアプリケーションを書き直します。
Answer: A

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