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NEW QUESTION: 1
In testing long-term investments, an auditor ordinarily would use analytical procedures to ascertain the
reasonableness of the:
A. Valuation of marketable equity securities.
B. Completeness of recorded investment income.
C. Existence of unrealized gains or losses in the portfolio.
D. Classification between balance sheet portfolios.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. In testing long-term investments, an auditor ordinarily would use analytical
procedures to ascertain the reasonableness of the completeness of recorded investment income. These
procedures would probably include a comparison of the recorded investment income with the expected
amount (based upon the related interest rate, dividends declared, etc.) and the income balance audited in
the prior year.
Choice "B" is incorrect. Classification between balance sheet portfolios would most likely be tested by
confirming the terms of the investment and making inquiries of management regarding how long they
intend to hold the securities.
Choice "C" is incorrect. To test the valuation of marketable equity securities an auditor would most likely
compare to market quotations (cost method) or examine the audited financial statements of the investee
company (equity method).
Choice "D" is incorrect. To identify and quantify the existence of unrealized gains and losses in the
portfolio, an auditor would examine the trading prices in the Wall Street Journal (or other source) for those
long-term investments carried under the cost method. For those carried under the equity method, an
auditor would review the audited financial statements of the investee company.

NEW QUESTION: 2
Refer to the exhibit.

A business has the following capital and long-term liabilities:
It calculates its gearing ratio as the proportion of debt to total capital.
At the end of the current year, its gearing ratio, compared with that of the previous year, is:
A. Higher, resulting in greater risk for shareholders
B. Higher, resulting in greater security for shareholders
C. Lower, resulting in greater security for shareholders
D. The same as the previous year
Answer: A

NEW QUESTION: 3
次の文のどれがAuto Scalingの起動設定について説明していますか?
A. 起動設定は、Auto ScalingグループがEC2インスタンスを起動するために使用するテンプレートです。
B. 起動設定は、Auto Scalingグループがスケーリングアクティビティをスケジュールするために使用するテンプレートです。
C. 起動設定は、Auto Scalingグループがインスタンス数を定義するために使用するテンプレートです。
D. 起動設定は、Auto Scalingグループがインスタンスの最大/最小を定義するために使用するテンプレートです。
Answer: A
Explanation:
起動設定は、Auto ScalingグループがAmazon EC2インスタンスを起動するために使用するテンプレートを表します。起動設定を作成するときに、Amazon Machine Image(AMI)のID、インスタンスタイプ、キーペア、1つ以上のセキュリティグループ、ブロックデバイスマッピングなどのインスタンスに関する情報を指定します。
参照:
http://docs.aws.amazon.com/AutoScaling/latest/DeveloperGuide/LaunchConfiguration.html

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