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NEW QUESTION: 1
위험 회피의 일부가 아닌 매도 가능 금융 자산을 대차 대조표에서 공정 가치로 재 측정한다고 가정하면, 외환 거래 나 손상으로 발생하지 않는 손익은 다음과 같습니다.
A. 손익으로 인식해야 합니다.
B. 결과가 손실 인 경우 손익으로 인식하고 결과가 이익 인 경우 직접 자본으로 인식해야합니다.
C. 자본에서 직접 인식해야 합니다.
D. 당기 손익으로 인식하거나 직접 자본으로 인식 할 수 있습니다.
Answer: C
Explanation:
A gain or loss on an available-for-sale financial asset that is not part of a hedge is recognized directly in equity through the statement of changes in equity except for impairment losses and foreign exchange gains and losses. The accumulated remeasurement gain or loss is included in profit or loss when the asset is derecognized.

NEW QUESTION: 2
A company is starting an Information Analysis project to assess the data quality of Key Performance Indicators (KPIs). They also want to setup on-going monitoring of the data quality and have no tolerance for error.
Which two statements are true when considering what data to analyze?
A. Analyze all rows in the source data.
B. Sample the source data.
C. Create a virtual column containing only those columns that support the KPIs.
D. Analyze all columns in the source data.
E. Analyze only those columns that support the KPIs.
Answer: A,D

NEW QUESTION: 3
MITM攻撃の成功の鍵は何ですか？
A. TCP / IPのバグにより、古いオペレーティングシステムが簡単にクラッシュします。
B. ハッキングされたマシンは応答に圧倒されます。
C. パケットフラッディングはリソースを消費します。
D. 攻撃者は、通信セッションが確立されるまで待機します。
Answer: D

NEW QUESTION: 4
Which Cisco UCS PowerTool commands initiate a Cisco UCS Manager connection?

A. Option C
B. Option D
C. Option A
D. Option B
Answer: D