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NEW QUESTION: 1
Which of these materials is not susceptible to amine cracking?
A. Carbon steel
B. 300 Series SS
C. 400 Series SS
D. Both B and C
Answer: D
NEW QUESTION: 2
シミュレーション
Intranet11597200という名前のWebアプリを作成し、ユーザーがAzure Active Directory（Azure AD）を使用してWebアプリに対して認証できるようにする必要があります。
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B. Azureポータルで、検索ボックスにApp servicesと入力し、検索結果からApp servicesを選択します。
* [アプリサービスの作成]ボタンをクリックして、新しいアプリサービスを作成します。
* [リソースグループ]セクションで、[新規作成]リンクをクリックして新しいリソースグループを作成します。
*リソースグループにIntranet11597200RGなどの名前を付け、[OK]をクリックします。
* [インスタンスの詳細]セクションで、[名前]フィールドにIntranet11597200と入力します。
* [ランタイムスタック]フィールドで、.NET Core 3.1などのランタイムスタックを選択します。
* [レビュー+作成]ボタンをクリックします。
* [App Service Authentication]スライダーをクリックして[On]に設定します。
* [要求が認証でない場合に実行するアクション]ボックスで、[Azure Active Directoryでログイン]を選択します。
* [保存]をクリックして変更を保存します。
Answer: A
NEW QUESTION: 3
Which of the following statements is (are) true with respect to valuation impairments under the US
GAAP?
I). An asset is deemed as impaired if its book value exceeds its expected discounted cash flows.
II). The amount of the write-down is equal to the difference between the asset's book value and the present value of its expected cash flows even if the fair market value is available.
III). The amount of the write-down must appear on the income statement as part of continuing operations.
IV). Once the impairment has been eliminated, the asset's book value may be written back up again to better reflect economic reality.
A. I and II.
B. III only.
C. III and IV.
Answer: B
Explanation:
I is incorrect because the rule stipulates that the book value of the asset must exceed its undiscounted cash flows.
II is incorrect because the amount of the write-down is equal to the difference between the asset's book value and its fair market value (if it is available).
IV is incorrect because once an asset is written down, it may not be written back up again, even as the circumstances turn favorable again.
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