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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 journal entry in General Ledger to reverse the accounting impact created by the posting of the miscellaneous receipt.
B. Create an adjustment in receivables for the reversal of the effect of the miscellaneous receipt.
C. Carry out a debit memo reversal of the miscellaneous receipt.
D. Carry out a standard reversal of the miscellaneous receipt.
E. Create a receivable activity adjustment for the reversal of the miscellaneous receipt.
Answer: D

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 in a note.
C. Should be disclosed by an appropriation of retained earnings.
D. Need not be disclosed.
Answer: D
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. データベースに埋め込まれた暗号化を実装します。
B. 集中管理されたキー管理を実装します。
C. データのトークン化を実装します。
D. ハードウェアベースの暗号化を実装します。
Answer: B
Explanation:
Reference:
https://info.townsendsecurity.com/definitive-guide-to-encryption-key-management-fundamentals

NEW QUESTION: 4

A. Option B
B. Option F
C. Option C
D. Option E
E. Option A
F. Option D
Answer: A,C,E
Explanation:
References: