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NEW QUESTION: 1
예상되는 경제적 이익 패턴의 변화로 인해 다음과 같은 회계 정책 변경 중 이익을 증가시키는 것은 무엇입니까?
A. 비용이 상승 할 때 FIFO에서 LIFO 재고 평가로의 변경.
B. 자산의 감가 상각 가능한 수명의 초기에 정액법에서 가속 감가 상각으로의 변경.
C. 자산의 감가 상각 가능한 수명 후반에 가속 감가 상각에서 정액 감가 상각으로의 변경.
D. 비용이 하락할 때 FIFO에서 가중 평균 재고 평가로의 변경.
Answer: D
Explanation:
According to IAS 16 Property, Plant, and Equipment, a change in depreciation method resulting from a significant change in the expected pattern benefits is accounted for as a change in estimate, that is. prospectively. In a period of falling cost=. FIF1 results in higher cost of goods sold than the weighted-average method. FIFO includes the higher, early in cost of goods sold, whereas the weighted-average method averages the later, lower costs with the higher, earlier costs. Thus, a change from FIFO to weighted-average costing reduces cost of goods sold and into reported profit. An entity had the following account balances in the pre-closing trial balance:

NEW QUESTION: 2
Azure AD Privileged Identity Managementが構成されたAzure Active Directory（Azure AD）テナントがあります。
テナントのセキュリティ管理者ロールが割り当てられた10人のユーザーがいます。
ユーザーに、セキュリティ管理者の役割がまだ必要かどうかを確認する必要があります。
あなたは何をするべきか？
A. Azure AD Privileged Identity Managementから、アクセスレビューを作成します。
B. Azure AD Identity Protectionから、Weekly Digestを構成します。
C. Azure AD Identity Protectionから、ユーザーリスクポリシーを構成します。
D. Azure AD Privileged Identity Managementから、条件付きアクセスポリシーを作成します。
Answer: A
Explanation:
References:
https://docs.microsoft.com/en-us/azure/active-directory/privileged-identity-management/pim-how-to-start-security-review

NEW QUESTION: 3
HOTSPOT
A user is attempting to connect to a secure remote Microsoft SQL database on a computer running Windows 7 Professional. The computer communicates on port 1433.
A rule in Windows Firewall with Advanced Security allows communication. The user cannot connect to the database on the currently defined protocol due to an error in protocol type.
You need to ensure that users can connect to the database.
Which setting should you choose? (To answer, select the appropriate setting in the work area.)


Answer:
Explanation:

NEW QUESTION: 4
スコープステートメントで利害関係者の期待を管理する方法は、次のことを明確にすることです。
A. 組織の基本理念を述べる。
B. Delphiテクニックの結果の概要。
C. スコープ外のものを記述します。
D. さまざまなアプローチを生み出すための代替案を特定します。
Answer: C