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NEW QUESTION: 1
Which of the following changes in accounting policies resulting from a significant change in the expected pattern of economic benefit will increase profit?
A. A change from accelerated to straight-line depreciation in the later years of the depreciable lives of the assets.
B. A change from FIFO to LIFO inventory valuation when costs are rising.
C. A change from straight-line to accelerated depreciation in the early years of the depreciable lives of the assets.
D. A change from FIFO to weighted-average inventory valuation when costs are falling.
Answer: D
Explanation:
According to IAS 16 Property, Plant, and Equipment, a change in depreciation method resulting from a significant change in the expected pattern benefits is accounted for as a change in estimate, that is. prospectively. In a period of falling cost=. FIF1 results in higher cost of goods sold than the weighted-average method. FIFO includes the higher, early in cost of goods sold, whereas the weighted-average method averages the later, lower costs with the higher, earlier costs. Thus, a change from FIFO to weighted-average costing reduces cost of goods sold and into reported profit. An entity had the following account balances in the pre-closing trial balance:

NEW QUESTION: 2

Select and Place:

Answer:
Explanation:

NEW QUESTION: 3
Exadata Cloud at Customerの管理とメンテナンスの顧客の範囲に該当するのはどれですか？
A. ハイパーバイザーの制御と管理
B. ハードウェアの制御と管理
C. オペレーティングシステムの制御と管理
D. データベースソフトウェアの制御と管理
Answer: A,B
Explanation:
https://docs.cloud.oracle.com/en-us/iaas/Content/Database/Concepts/eccoverview.htm Exadata Cloud at Customerは、データベースストレージにExadata Storage Serverを使用します。ストレージは、Oracle自動ストレージ管理（ASM）によって管理されるディスク・グループに割り当てられます。 ASMディスクグループへの完全な管理アクセス権がありますが、OracleはExadata Storage Serverのハードウェアとソフトウェアを管理します。
計算ノードのハードウェアとExadata Storage Serverに加えて、Oracleは、ネットワークスイッチ、配電ユニット（PDU）、統合Lights-Out Management（ILOM）インターフェースなど、他のExadata Cloud at Customerインフラストラクチャコンポーネントも管理します。
https://www.oracle.com/technetwork/database/exadata/exacc-x7-ds-4126773.pdf Exadata InfiniBandネットワーク、物理サーバー、ハイパーバイザー、Exadataストレージサーバー、Exadataシステムを含む、Exadata Cloud at Customerの基盤となるインフラストラクチャソフトウェアは、Oracle Cloud Operationsによって展開、監視、維持、管理されます。

NEW QUESTION: 4
セキュリティアナリストは、大規模なワイヤレスネットワークを強化しています。主な要件は次のとおりです。
-EAP-TLS証明書による認証を使用する必要があります
-AAAサーバーを使用する必要があります
-最も安全な暗号化プロトコルを使用する必要があります
これらの要件を考慮して、アナリストは次のうちどれを実装し、推奨すべきですか？
（2つ選択します。）
A. 802.1X
B. CCMP
C. 802.3
D. WPA2-PSK
E. TKIP
F. LDAP
Answer: A,D