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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment
required for these transactions. These treatments are:
. Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the
accounting change or error correction in the 1993 financial statements, and do not restate the 1992
financial statements.
. Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust
1 992 beginning retained earnings if the error or change affects a period prior to 1992.
. Prospective approach - Report 1993 and future financial statements on the new basis but do not restate
1 992 financial statements.
Item to Be Answered
During 1993, Quo determined that an insurance premium paid and entirely expensed in 1992 was for the
period January 1, 1992, through January 1, 1994.
List B (Select one)
A. Prospective approach.
B. Cumulative effect approach.
C. Retroactive or retrospective restatement approach.
Answer: C
Explanation:
Choice "B" is correct. If comparative FS are issued, restate prior year's FS. If comparative FS are not
issued, restate prior year-end's retained earnings account by "adjusting" (net of tax) the opening balance
of the current retained earnings statement.

NEW QUESTION: 2
Which of the following price strategies would one use if they allow the seller to charge an hourly rate for labor plus the cost of materials and allowable expenses?
A. Market based approach
B. Loss leader pricing
C. Time and material contracts
D. Market demand pricing
Answer: C
Explanation:
One would use time and material contracts if they allow the seller to charge an hourly rate for labor plus the cost of materials and allowable expenses. Market demand pricing is the price strategy one would use if the seller determines demand and prices at a level that meets customer expectations and provides an acceptable profit. They would use loss leader pricing if they seek to recover variable cost while enticing a buyer with a price that covers neither the fixed cost nor profit. And, market based approach is actually a product price structure.

NEW QUESTION: 3
次のステートメントのどれがElastic Load Balancingに当てはまりますか？
A. 単一のアベイラビリティーゾーンにまたがるインスタンスにのみトラフィックを分散します。
B. トラフィックを異なるアベイラビリティゾーンにまたがるインスタンスにのみ分散します。
C. 着信トラフィックを複数のEC2インスタンスに分散します。
D. 発信トラフィックを複数のEC2インスタンスに分散します。
Answer: C
Explanation:
Elastic Load Balancing automatically distributes incoming traffic across multiple EC2 instances.
You create a load balancer and register instances with the load balancer in one or more Availability Zones. The load balancer serves as a single point of contact for clients.
Reference:
http://docs.aws.amazon.com/ElasticLoadBalancing/latest/DeveloperGuide/SvcIntro.html

NEW QUESTION: 4
WebApp1という名前のWebアプリがあります。
WAF1という名前のWebアプリケーションファイアウォール（WAF）ポリシーを作成します。
WAF1を使用してWebApp1を保護する必要があります。
最初に何をすべきですか？
A. Azureフロントドアを展開します。
B. WebApp1に拡張機能を追加します。
C. Azure Firewallを展開します。
Answer: A
Explanation:
Explanation
References:
https://docs.microsoft.com/en-us/azure/frontdoor/quickstart-create-front-door