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NEW QUESTION: 1
The client entered a miscellaneous receipt by mistake; it was posted to General Ledger. Now the miscellaneous receipt needs to be reversed. Which method would you advise the client to use?
A. Create a receivable activity adjustment for the reversal of the miscellaneous receipt.
B. Carry out a standard reversal of the miscellaneous receipt.
C. Create an adjustment in receivables for the reversal of the effect of the miscellaneous receipt.
D. Create a journal entry in General Ledger to reverse the accounting impact created by the posting of the miscellaneous receipt.
E. Carry out a debit memo reversal of the miscellaneous receipt.
Answer: B
NEW QUESTION: 2
An entity is currently being sued by a customer. A reliable estimate can be made of the costs that would result from a ruling unfavorable to the entity, and the amount involved is material. The entity's managers, lawyers, and auditors agree that the likelihood of an unfavorable ruling is remote. This contingent liability:
A. Should be disclosed as a parenthetical comment in the balance sheet.
B. Should be disclosed by an appropriation of retained earnings.
C. Need not be disclosed.
D. Should be disclosed in a note.
Answer: C
Explanation:
A contingent liability includes a present obligation for which an outflow of resources embodying economic benefits is not probable. A contingent liability is not recognized but is disclosed unless the possibility of the outflow is remote.
NEW QUESTION: 3
ある企業が、IaaSプロバイダーからのサービスとしてのストレージをアプリケーションサービスに使用しています。同社には、クラウドに保存されている個人情報を保護する義務があります。提供されるサービスには、転送中のデータの暗号化が含まれており、保存データのセキュリティソリューションが必要です。
個人情報を保護するために、次のどれを導入する必要がありますか？
A. 集中管理されたキー管理を実装します。
B. データベースに埋め込まれた暗号化を実装します。
C. ハードウェアベースの暗号化を実装します。
D. データのトークン化を実装します。
Answer: A
Explanation:
Reference:
https://info.townsendsecurity.com/definitive-guide-to-encryption-key-management-fundamentals
NEW QUESTION: 4
A. Option E
B. Option F
C. Option C
D. Option A
E. Option B
F. Option D
Answer: C,D,E
Explanation:
References:
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