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NEW QUESTION: 1
기업이 충당 부채를 기록하기 위해서는 다음 중 어느 것이 필요합니까?
A. 의무를 이행하기 위해서는 자원 유출이 합리적으로 가능해야 한다.
B. 정확한 수취인을 알아야 합니다.
C. 지불 가능한 정확한 날짜를 알아야 합니다.
D. 의무 금액의 신뢰성 있는 추정치를 결정할 수 있어야 합니다.
Answer: D
Explanation:
A provision is a liability of uncertain timing and amount. Recognition of provisions is appropriate when the entity has a legal or constructive present obligation n-' 5ultinn from a past event called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated.

NEW QUESTION: 2

A. Option D
B. Option C
C. Option A
D. Option B
Answer: A

NEW QUESTION: 3
A Developer needs to design an application running on AWS that will be used to consume Amazon SQS messages that range from 1 KB up to 1GB in size.
How should the Amazon SQS messages be managed?
A. Use Amazon S3 and the Amazon SQS Extended Client Library for Java.
B. Use Amazon EBS and the Amazon SQS CLI.
C. Use Amazon S3 and the Amazon SQS CLI.
D. Use Amazon EFS and the Amazon SQS CLI.
Answer: A

NEW QUESTION: 4
Which of the following combinations covers all the roles in Service Asset and Configuration Management?
A. Configuration Administrator/Librarian; Service Asset Manager; Configuration Manager; Configuration Analyst; Configuration control board; CMS/tools Administrator
B. Configuration Administrator/Librarian; Configuration Manager; Service Desk Manager; Configuration Analyst; CMS/tools Administrator
C. Configuration Administrator/Librarian; Configuration Manager; Configuration Analyst; Configuration control board; CMS/tools Administrator; Financial Asset Manager
D. Configuration Manager; Configuration Analyst; CMS/tools Administrator; Librarian; Change Manager
Answer: A