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NEW QUESTION: 1
금년 11 월, 현지 은행 부사장은 12 월 31 일 연말 이전에 은행의 모기지 포트폴리오를 검토합니다. 은행의 가장 큰 고객은 세 도시의 건물에 모기지를 보유하고 있습니다. 고객은 지난 3 년간 순손실을 입 었으며 현재 심각한 현금 흐름 문제가 있습니다. 지난 6 개월 동안 세 모기지 중 어느 것도 지불하지 않았습니다. 부회장은 마지 못해 전체 원금과이자를 징수하지 않을 것이라고 결론 지었다. 이 결론이 지방 은행의 현재 연도 재무 제표에 미치는 영향은 무엇입니까?
A. 모기지의 장부 금액을 줄이면서 수입을 유지하는 데 직접 청구해야 한다.
B. 가능한 손상에 대한 비상 사태 노트 공개가 필요합니다.
C. 가능한 가치 손실에 대한 회계 나 공개는 필요하지 않습니다.
D. 모기지의 장부 금액을 손익 계산서와 함께 감액해야 한다
Answer: D
Explanation:
A financial asset, such as a lender's mortgage receivable, is impaired if its carrying amount at the balance sheet date exceeds its estimated recoverable amount If it is probable that all amounts due on such a held-to-maturity investment a financial asset carried at amortized cost) cannot be collected, the loss should be included in profit or loss_ The loss equals the difference between the carrying amount and the present value of the expected future cash flows discounted at the original effective interest rate. The carrying amount of the asset should be reduced to its estimated recoverable amount directly or by crediting an allowance account.

NEW QUESTION: 2
소셜 미디어 회사는 Amazon Cognito를 사용하여 여러 모바일 디바이스에서 프로파일을 동기화하여 최종 사용자가 원활하게 경험할 수 있도록 합니다.
다른 모든 장치에서 업데이트가 제공 될 때마다 사용자에게 자동으로 알리는 데 사용할 수 있는 다음 구성은 무엇입니까?
A. 동기화를 유지하는 모든 장치를 포함하도록 사용자 풀을 수정하십시오.
B. 적절한 IAM 역할과 함께 푸시 동기화 기능을 사용하십시오.
C. SyncCallback 인터페이스를 사용하여 응용 프로그램에 대한 알림을 받습니다.
D. Amazon Cognito 스트림을 사용하여 데이터를 분석하고 알림을 푸시합니다.
Answer: B
Explanation:
Explanation
https://docs.aws.amazon.com/cognito/latest/developerguide/push-sync.html

NEW QUESTION: 3
On which interface can port security be configured?
A. destination port for SPAN
B. EtherChannel port group
C. static trunk ports
D. dynamic access ports
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Port Security and Port Types
You can configure port security only on Layer 2 interfaces. Details about port security and different types of interfaces or ports are as follows:
Access ports - You can configure port security on interfaces that you have configured as Layer 2

access ports. On an access port, port security applies only to the access VLAN.
Trunk ports - You can configure port security on interfaces that you have configured as Layer 2 trunk

ports. VLAN maximums are not useful for access ports. The device allows VLAN maximums only for VLANs associated with the trunk port.
SPAN ports - You can configure port security on SPAN source ports but not on SPAN destination

ports.
Ethernet Port Channels - Port security is not supported on Ethernet port channels.

Reference: http://www.cisco.com/c/en/us/td/docs/switches/datacenter/sw/4_1/nx-os/security/configuration/ guide/sec_nx-os-cfg/sec_portsec.html These are some other guidelines for configuring port security:
Port security can only be configured on static access ports. A secure port cannot be a dynamic access port or a trunk port. A secure port cannot be a destination port for Switch Port Analyzer (SPAN). A secure port cannot belong to an EtherChannel port group. A secure port cannot be an 802.1X port. You cannot configure static secure MAC addresses in the voice VLAN.
Reference: https://supportforums.cisco.com/t5/network-infrastructure-documents/unable-to-configure-port- security-on-a-catalyst-2940-2950-2955/ta-p/3133064