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NEW QUESTION: 1
Which one of the following will result in an accruable expense for an accrual-basis taxpayer?
A. A repair completed prior to year end and paid upon completion.
B. A signed contract for repair work to be done and the work is to be completed at a later date.
C. An invoice dated prior to year end but the repair completed after year end.
D. A repair completed prior to year end but not invoiced.
Answer: D
Explanation:
Explanation
RULE: An accruable expense is one is which the services have been received/performed but have not been paid for by the end of the reporting period.
Choice "b" is correct. The facts indicate that a repair was completed prior to year end but not yet invoiced. If it has not yet been invoiced, it is assumed that it has also not yet been paid for. Therefore, this is a situation in which the repair expense would be accrued at year end. Services have been performed, but they have not been paid for, as they have not even been invoiced yet.
Choice "a" is incorrect. If the repair was completed after year end, then the expense is not accruable, as the benefit of the services hasn't been received as of year end. The fact that the repair was invoiced prior to year end does not impact the situation.
Choice "c" is incorrect. If a repair was completed and paid for prior to year end, no accrual is appropriate. On the accrual basis, the expense is taken in the year the repair is completed and the benefit is received. In this case, the account payable was also paid in the same year, but this has no effect on the expense.
Choice "d" is incorrect. The facts indicate that the work is to be completed at a date later than year end. Therefore, the expense is not accruable at year end, as the benefit of the repair hasn't been received as of year end. It is reasonable that a signed contract for the repair work exists, but this has no effect on the accrual.

NEW QUESTION: 2
データ、ビデオ、アプリケーションを低レイテンシで高速にグローバルにユーザーに安全に配信するコンテンツ配信ネットワークは、どのAWSサービスですか？
A. AmazonCloudFront
B. AWS CloudFormation
C. AWS Direct Connect
D. Amazon Pinpoint
Answer: A
Explanation:
Explanation
Amazon CloudFront is a fast content delivery network (CDN) service that securely delivers data, videos, applications, and APIs to customers globally with low latency, high transfer speeds, all within a developer-friendly environment. CloudFront is integrated with AWS - both physical locations that are directly connected to the AWS global infrastructure, as well as other AWS services.
Reference: https://aws.amazon.com/cloudfront/

NEW QUESTION: 3
Which of the following statements is not a true statement about the Portlet Login service?
A. The login service can be used to retrieve a com.ibm.portal.um.User object representing the current user and providing the current user'sprofile attributes.
B. The login service can be used to trigger a form-based login to IBM WebSphere Portal from any portlet.
C. The login service can be used to change the default behavior in reaction to particular errors that might occur during the login, such asredirecting the user to a change password page if the user's password is expired.
D. The login service can be used to propagate information to the WebSphere Portal login, for example, in the javax.security.auth.Subject objectpassed on to the JAAS login.
Answer: A

NEW QUESTION: 4
Ihr Netzwerk enthält eine Active Directory-Domäne mit dem Namen contoso.com.
Sie öffnen die Gruppenrichtlinienverwaltung wie in der Ausstellung Gruppenrichtlinienverwaltung gezeigt. (Klicken Sie auf die Schaltfläche "Ausstellen".)

Ein Benutzer mit dem Namen User1 befindet sich in OU1. Ein Computer mit dem Namen Computer2 befindet sich in OU2.
Die Einstellungen von GPO1 werden wie in der GPO1-Ausstellung gezeigt konfiguriert. (Klicken Sie auf die Schaltfläche "Ausstellen".)

Die Einstellungen von GPO2 werden wie in der GPO2-Ausstellung gezeigt konfiguriert. (Klicken Sie auf die Schaltfläche "Ausstellen".)

Wählen Sie für jede der folgenden Anweisungen Ja aus, wenn die Anweisung wahr ist. Andernfalls wählen Sie Nein.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.

Answer:
Explanation:
Erläuterung