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NEW QUESTION: 1
기업은 그 결과가 재무 제표에 보다 적절하게 표현 될 것이라고 믿기 때문에 현재 연도의 감가 상각 회계법을 변경합니다. 해당 연도의 손익 계산서에서 모든 관련 금액을 실제로 결정할 수 있는 경우 기업은 회계 정책 변경으로 인한 조정을 어떻게 보고해야 합니까?
A. 현재 기간의 손익 결정에 포함
B. 해당 연도의 감가 상각 비용 바로 다음에 별도의 감가 상각비로 공개
C. 제시된 첫 기간 동안 이익 잉여금 시작에 대한 조정으로보고 됨
D. 재무 제표에 공개되지 않음
Answer: C
Explanation:
A change in accounting policy should be applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity e.g. retained earnings) for the first period presented and restating other comparative amounts.

NEW QUESTION: 2
Which roles must be configured via the startup wizard when captive portal is being configured (Select
Two)
A. Roles are not used on the Aruba system
B. Unauthenticated role
C. The Logon Role
D. Authenticated role
E. Pre-Authentication role
Answer: D,E

NEW QUESTION: 3
Your network contains an Active Directory forest named contoso.com. The forest contains a single domain.
The forest contains three Active Directory sites named SiteA, SiteB, and SiteC. The sites contain four domain controllers. The domain controllers are configured as shown in the following table.

An IP site link exits between each site.
You discover that the users in SiteC are authenticated by the domain controllers in SiteA and SiteB.
You need to ensure that the SiteC users are authenticated by the domain controllers in SiteB, unless all of the domain controllers in SiteB are unavailable.
What should you do?
A. Create additional connection objects for DC3 and DC4.
B. Decrease the cost of the site link between SiteB and SiteC.
C. Crate additional connection objects for DC1 and DC2.
D. Create an SMTP site link between SiteB and SiteC.
Answer: B
Explanation:
Explanation
By decreasing the site link cost between SiteB and SiteC the SiteC users would be authenticated by SiteB rather than by SiteA.

NEW QUESTION: 4
The manager of the firewall team is getting complaints from various IT teams that firewall changes are causing issues. Which of the following should the manager recommend to BEST address these issues?
A. Set up a weekly review for relevant teams to discuss upcoming changes likely to have a broad impact.
B. Update the change request form so that requesting teams can provide additional details about the requested changes.
C. Require the firewall team to verify the change with the requesting team before pushing the updated firewall policy.
D. Require every new firewall rule go through a secondary firewall administrator for review before pushing the firewall policy.
Answer: A