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NEW QUESTION: 1
Which one of the following will usually be accounted for by recognizing a provision?
A. Premiums offered to customers.
B. As of the balance sheet date, the board was aware that a new law would require the entity to fit smoke filters to its factories within the next year. No such filters have been fitted.
C. Just prior to the balance sheet date, the board decided b. close a division. No implementation steps have been taken.
D. A law requires an airline to overhaul its aircraft once every 3 years.
Answer: A
Explanation:
When premiums are offered to customers, for example, upon redemption of coupons the entity can usually establish that it has a legal present obligation resulting from a past event and that an outflow of economic benefits is probable. Furthermore, if the entity has prior experience with such offers or information about the experience of similar entities, a reliable estimate of the obligation should be feasible. If no obligating event has occurred, the entity could avoid the future expenditure by its future actions.

NEW QUESTION: 2
あなたの会社の会計部門は新しい財務会計ソフトウェアに移行します。経理部門は、コンプライアンスを目的として、ファイルベースのデータベースのバックアップを何年も保持する必要があります。バックアップがデータの回復に使用されることはほとんどありません。
Azureへのバックアップをもっと増やす必要があります。解決策はコストを最小限に抑える必要があります。
バックアップを保存する場所
A. 回復サービス保管庫
B. アーカイブ層を使用するAzure Blobストレージ
C. クール層を使用するAzureストレージ
D. Azure SQLデータベース
Answer: B

NEW QUESTION: 3
Which requirement for an Ansible-managed node is true?
A. It must have an SSH server running
B. It must have an Ansible Tower installed
C. It must be a Linux server or a Cisco device
D. It must support ad hoc commands.
Answer: C