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NEW QUESTION: 1
If an accounting change has no material effect on the financial statements in the current year, but the
change is reasonably certain to have a material effect in later years, the change should be:
A. Treated as a consistency modification in the auditor's report for the current year.
B. Disclosed in the notes to the financial statements of the current year.
C. Treated as a subsequent event.
D. Disclosed in the notes to the financial statements and referred to in the auditor's report for the current
year.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If an accounting change does not have a material effect on the FS of the current
year, it will be disclosed in the notes to the FS for the current year, but no modification of the auditor's
report is necessary.
Choices "A" and "C" are incorrect. If the change in accounting principle were material for the current year,
it would be treated as a consistency modification in the auditor's report for the current year. Since there is
no material effect in the current year, no modification to the auditor's report is required.
Choice "D" is incorrect. A change in accounting principle is not a "subsequent event."

NEW QUESTION: 2
A Cisco UCS C-Series server is installed at a data center. The server should be managed by the Cisco UCS Manager by using a single cable for management and data traffic. Which configuration should be applied after the Physical connection is established?
PREX-1060A Latest Dumps Ebook
A. Option D
B. Option B
C. Option A
D. Option C
Answer: B

NEW QUESTION: 3
ユーザーには、2つの別々のリージョンで実行されている2つのEC2インスタンスがあります。ユーザーは、内部メモリ管理ツールを実行しています。このツールは、同じ名前空間とメトリックのCLIを使用して、データをキャプチャし、米国東部のCloudWatchに送信します。上記の説明に関して、以下のオプションのどれが当てはまりますか?
A. CloudWatchは、ネームスペースとメトリックに基づいてデータを受信および集約します
B. 2つのソースが原因でデータが競合するため、CloudWatchはエラーを返します
C. CloudWatchはリージョン間でデータを受信できないため、セットアップは機能しません
D. CloudWatchはサーバーのデータを取得し、最初にデータを送信します
Answer: A
Explanation:
説明
Amazon CloudWatchは、カスタムデータを受信するときにメトリックのソースを区別しません。ユーザーが異なるソースから同じ名前空間とディメンションを持つメトリックスを公開している場合、CloudWatchはそれらを単一のメトリックスとして扱います。データが1分以内に同じタイムゾーンで送信される場合、CloudWatchはデータを集約します。これらを単一のメトリックとして扱い、ユーザーが最小、最大、平均、すべてのサーバー全体の合計などの統計を取得できるようにします。


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