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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment
required for these transactions. These treatments are:
. Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the
accounting change or error correction in the 1993 financial statements, and do not restate the 1992
financial statements.
. Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust
1 992 beginning retained earnings if the error or change affects a period prior to 1992.
. Prospective approach - Report 1993 and future financial statements on the new basis but do not restate
1 992 financial statements.
Item to Be Answered
Quo sells extended service contracts on its products. Because related services are performed over
several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income
from these service contracts.
List B (Select one)
A. Cumulative effect approach.
B. Prospective approach.
C. Retroactive or retrospective restatement approach.
Answer: C
Explanation:
Choice "B" is correct. If comparative FS are issued, restate prior year's FS. If comparative FS are not
issued, restate prior year-end's retained earnings account by "adjusting" (net of tax) the opening balance
of the current retained earnings statement. Note that when an error is corrected, retroactive restatement is
used, and when there is a change in accounting principle, retrospective restatement is done. However,
this is only a difference in terminology.
NEW QUESTION: 2
A tape storage pool has been defined with AUTOCOPY=ALL to copy the data to a copy storage pool and COPYCONTINUE=YES. A Data Protection for Oracle client uses this storage pool as a primary destination. What will occur if the copy storage pool becomes unavailable during backup?
A. The backup fails with an error.
B. The backup stops, and RMAN starts a local backup to disk.
C. The backup continues using the active directory pool.
D. The backup is suspended untilthe copy storage pool is available.
Answer: C
Explanation:
If the COPYCONTINUE parameter is set to YES, the serverwill stop writing tothe failing copy pools for the remainder of the session, but continue storingfiles into the primary pool and any remaining copy pools. The copystorage pool list is active only for the life of the client session and applies to all theprimary storage pools in a particular storage pool hierarchy.
References: https://www.ibm.com/support/knowledgecenter/SSEQVQ_8.1.0/srv.reference/b_srv_admin_ref_windows2.pdf, page 371
NEW QUESTION: 3
한 회사에서 인기있는 웹 애플리케이션을 호스팅합니다. 웹 애플리케이션은 프라이빗 VPC 서브넷에서 실행되는 데이터베이스에 연결됩니다. 웹 서버는 SSL 연결을 사용하는 고객 만 액세스 할 수 있어야 합니다.
MySQL 용 Amazon RDS 데이터베이스 서비스는 웹 서버에서만 액세스 할 수 있습니다. 솔루션 아키텍트는 애플리케이션에 영향을주지 않고 요구 사항을 충족하는 솔루션을 어떻게 설계해야 합니까?
A. 웹 서버의 서브넷에 네트워크 ACL을 만들고 HTTPS 인바운드 및 MySQL 아웃 바운드를 허용합니다.
데이터베이스와 웹 서버를 동일한 서브넷에 배치합니다.
B. 웹 서버용 보안 그룹에서 MySQL 포트를 열고 소스를 0.0.0.0/0으로 설정합니다. 데이터베이스 보안 그룹에서 HTTPS 포트를 열고 MySQL 인스턴스에 연결합니다. 소스를 웹 서버 보안 그룹으로 설정하십시오.
C. 웹 서버의 서브넷에 네트워크 ACL을 만들고, HTTP를 허용하고, 인바운드를 허용하고, 소스를 다음과 같이 지정합니다.
0 .0 .0 .0 / 0. 데이터베이스 서브넷에 네트워크 ACL을 만들어 웹 서버에 대한 MySQL 포트 인바운드를 허용하고 모든 아웃 바운드 트래픽을 거부합니다.
D. 웹 서버용 보안 그룹에서 HTTPS 포트를 열고 소스를 0. 0. 0.0 / 0으로 설정합니다. 데이터베이스 보안 그룹에서 MySQL 포트를 열고 MySQL 인스턴스에 연결합니다. 소스를 웹 서버 보안 그룹으로 설정합니다.
Answer: D