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NEW QUESTION: 1
The current economic environment is one of steady inflation. A firm uses historical cost accounting. Which of the following is/are true?
I. The firm's book value is overstated.
II. The firm's depreciation expense is understated.
III. The firm's tax expense is overstated.
IV. The firm's net income is understated.
A. I & IV
B. I, II & IV
C. I & III
D. II & III
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Since the assets are carried at historical values which are lower than the current asset values due to inflation, the depreciation expense is understated. Therefore, income is overstated, leading to an overstatement of taxes. Historical cost accounting in inflationary environment implies that the asset values are understated.

NEW QUESTION: 2
セキュリティエンジニアが初めてパスワードなしの認証を設定しています。
インストラクション
最小限のコマンドセットを使用してこれを設定し、機能することを確認します。コマンドは再利用できません。
いつでもシミュレーションの初期状態に戻したい場合は、[すべてリセット]ボタンをクリックしてください。

Answer:
Explanation:

Explanation

NEW QUESTION: 3
Which of the following security measures protect access to an AWS account? (Select TWO.)
A. Grant least privilege access to IAM users.
B. Enable AWS CloudTrail.
C. Create one IAM user and share with many developers and users.
D. Activate multi-factor authentication (MFA) for privileged users.
E. Enable Amazon CloudFront.
Answer: A,D
Explanation:
Explanation
If you decided to create service accounts (that is, accounts used for programmatic access by applications running outside of the AWS environment) and generate access keys for them, you should create a dedicated service account for each use case. This will allow you to restrict the associated policy to only the permissions needed for the particular use case, limiting the blast radius if the credentials are compromised. For example, if a monitoring tool and a release management tool both require access to your AWS environment, create two separate service accounts with two separate policies that define the minimum set of permissions for each tool.