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NEW QUESTION: 1
Changes in accounting estimates are viewed as:
A. Reassessments of current status and future benefits and obligations.
B. Errors in reported amounts in prior periods.
C. Catch-up adjustments related to amounts reported in prior periods.
D. Extraordinary items.
Answer: A
Explanation:
A change in accounting estimate adjusts the carrying amount of an asset or liability or the consumption of an asset. It results from reassessing the status and expected benefits and obligations related to assets and liabilities. It is based on new information and is not an error correction.

NEW QUESTION: 2
A security administrator must implement a system that will support and enforce the following file system access control model: FILE NAME SECURITY LABEL Employees.doc Confidential Salary.xls Confidential
OfficePhones.xls Unclassified
PersonalPhones.xls Restricted
Which of the following should the security administrator implement?
A. Version control
B. SCADA system
C. White and black listing
D. Trusted OS
Answer: D

NEW QUESTION: 3
An easy methodology to clarify how to define rollup groups for the summary account is to _____.
A. Review detailed financial reports
B. Look at industry standards
C. Discuss it with all levels of management within the organization
D. Sketch the summarization levels
Answer: D

NEW QUESTION: 4
ある会社がAmazonEC2インスタンスでアプリケーションを実行しています。会社は、コストを削減するために、営業時間外にすべての開発インスタンスを停止する必要があります。インスタンスは、各営業日の開始時に再開する必要があります。
管理オーバーヘッドが最も少ないこれらの要件を満たすソリューションはどれですか？
A. Amazon Simple Notification Service（Amazon SNS）トピックをトリガーするAmazon EventBridge（Amazon CloudWatch Events）ルールを作成して、SysOps管理者にEC2インスタンスの開始または停止を通知します。
B. 各EC2インスタンスにcronスクリプトを作成し、1日の終わりにインスタンスをシャットダウンします。
C. AWSLambda関数をトリガーしてEC2インスタンスを開始または停止するAmazonEventBridge（Amazon CloudWatch Events）スケジュールルールを作成します。
D. インスタンスをEC2 AutoScalingグループに追加します。インスタンスのCPU使用率が低いときにスケールインするように、スケーリングポリシーを構成します。
Answer: C