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NEW QUESTION: 1
POS（point-of-sale）システムのセキュリティレビューを実施するIS監査人にとって、最も懸念すべきことは次のうちどれですか？
A. POSシステムの管理は、他の国に拠点を置くベンダーにアウトソーシングされています。
B. 売上請求書を生成するためのバーコードの読み取りに光学スキャナーは使用されません
C. クレジットカード検証値（CW）情報はローカルPOSシステムに保存されます
D. POSシステムはデータ転送用の会計アプリケーションと統合されていません
Answer: C
NEW QUESTION: 2
注：この質問は同じシナリオを提示する一連の質問の一部です。連載の各質問には、記載されている目標を達成できる可能性のある固有の解決策が含まれています。他の人が正しい解決策を持っていないかもしれない間、いくつかの質問セットは複数の正しい解決策を持つかもしれません。
このセクションで質問に答えた後は、それに戻ることはできません。その結果、これらの質問はレビュー画面に表示されません。
Azure環境には複数のAzure仮想マシンが含まれています。
VM1という名前の仮想マシンがHTTP経由でインターネットからアクセス可能であることを確認する必要があります。
解決策：DDoS防御プランを修正します。
これは目標を達成していますか？
A. いいえ
B. はい
Answer: A
Explanation:
Explanation
Section: Understand Security, Privacy, Compliance and Trust
NEW QUESTION: 3
Debtor Bank는 10 년간 15 %의 미화 $ 10 만, 미화 30,000 달러의 이자를 지급했습니다. 재정적으로 어려움이 있기 때문입니다. 채무자는 지난 2 년간 연간이자 지불을 할 수 없었으며 현재 n-ate가 지급 될 예정입니다. 따라서. 은행은 법적으로 구조 조정에 동의
채무자의 부채 :
미화 3 만 달러의이자가 발생했습니다.
채무자에게는 부채를 8 %이자로 상환하기 위해 3 년이 더 주어졌다. 지불은 연말에 매년 이루어집니다. 신용 등급이 비슷한 발행자의 유사한 상품에 대해 우선 요율을 사용하여 지불하는 현재 가치는 US $ 84.018입니다.
구조 조정 날짜에 Debtor는 다음을 올바르게 기록합니다.
A. US $ 30.000의 손실.
B. 45,982 달러의 이익.
C. US $ 30.000의 이익.
D. 소화가 일어나지 않아서 손익이 발생하지 않습니다.
Answer: B
Explanation:
Derecognition of a financial liability or a part) occurs only by means of extinguishment.
This condition is satisfied only when the debtor pays the creditor or is legally released from primary responsibility either by the creditor or through the legal process. An extinguishment and derecognition of the old debt and recognition of new debt occurs when the borrower and lender exchange debt instruments with substantially different terms, that is, when the respective discounted cash flows differ by at least 10%. A substantial modification of terms is also accounted for as an extinguishment. The difference between the carrying amountincluding unamortized costs) of a liabilityor part) that has been extinguished or transferred and the amount paid is included in profit or loss. This transaction qualifies as an extinguishment based on a substantial modification of terms because the discounted cash flow from the old debtUS $130.000 due immediately and the new debtgiven as US $84.018) differ by at least 10%. Hence, the amount included by Debtor in profit or loss at the date of the restructuring is a US $45,982 gain$130.000 - $84.018) that is. the difference between the carrying amount extinguished and the amount paid the present value of the new debt instrument determined by discounting the cash outflows at the prevailing rate for similar instruments of an issuer with a similar credit rating). The entry is to debit the extinguished liability for accrued interest and principal US $130.000), debit discount on note payable US $15,982), credit note payable US $100.000) and credit gain US $45,982).
NEW QUESTION: 4
小売会社は、米国とカナダの両方で事業を行っています。顧客が登録できるポイントプログラムがあります。同社は、キャンペーンごとに事前にセグメント化された顧客ファイルを提供します。
顧客が受信する電子メールのタイプを示す「バージョン」データフィールド。
データ/セグメンテーション戦略を決定するために質問すべき2つの質問はどれですか。
2つの答えを選んでください
A. 取得、保持、またはトランザクションのためのこれらの電子メールの目的はありますか？
B. 顧客は店舗でポイントプログラムに登録できますか？
C. 動的な差出人名にはルックアップテーブルが必要ですか？
D. 再利用可能なAMPスクリプトを排除して、「バージョン」の値/意味は変わりますか？
Answer: A,C