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NEW QUESTION: 1
In single period statements, which of the following should not be reflected as an adjustment to the
opening balance of retained earnings?
A. Cumulative effect of a change from LIFO to FIFO in valuing merchandise inventory.
B. Cumulative effect of a change from the percentage of completion to the completed contract method of
accounting for long-term construction projects.
C. Effect of a decrease in the estimated useful life of depreciable equipment.
D. Effect of a failure to provide for uncollectible accounts in the previous period.
Answer: C
Explanation:
Choice "b" is correct. A change in the estimated useful life of a depreciable asset is a change in estimate
handled prospectively. No adjustment to retained earnings is necessary. Choice "a" is incorrect. The
correction of a failure to provide for uncollectible accounts is considered to be a correction of an error. The
opening balance of retained earnings would be adjusted to correct the error. Choice "c" is incorrect. This
change is a change in accounting principle and is handled retrospectively. With retrospective application,
the opening balance of retained earnings would be adjusted to reflect the cumulative effect of the changes.
Choice "d" is incorrect. This change is a change in accounting principle and is handled retrospectively.
With retrospective application, the opening balance of retained earnings would be adjusted to reflect the
cumulative effect of the changes.

NEW QUESTION: 2
会社は、新製品の今後のリリースのためにAmazon EC2ウェブサーバーのフリートを展開しました。 SysOps管理者は、このデプロイのAmazon CloudWatch通知設定をテストして、EC2インスタンスのCPU使用率が70％を超えた場合にAmazon SNSを使用して通知が送信されることを確認する必要があります。
管理者はどのようにこれを達成すべきですか？
A. EC2インスタンスのメタデータを使用して、CPU使用率を75％に手動で設定し、アラーム状態を呼び出します
B. CloudWatchのAWS CLIでset-alarm-stateコマンドを使用します
C. AWS CloudTrailでset-alarm-stateコマンドを使用してAmazon SNS通知を呼び出します
D. CloudWatchカスタムメトリックスを使用してAWS CloudTrailでアラーム状態を設定し、Amazon SNS通知を有効にします
Answer: B

NEW QUESTION: 3

A. M_VERSION_MEMORY
B. M_LANDSCAPE_HOST_CONFIGURATION
C. M_HOST_INFORMATION
D. M_DATABASE
Answer: D

NEW QUESTION: 4
Microsoft SQL Serverデータベースを管理します。
次の定義を持つOrderDetailテーブルを使用します。

CarrierTrackingNumber列に値を含む行のみを含めるには、OrderDetailテーブルのSalesOrderID列に非クラスタ化インデックスを作成する必要があります。
どの4つのTransact-SQLステートメントを使用する必要がありますか？ （答えるには、適切な文を文のリストから回答領域に移動して、正しい順序で並べます。）

Answer:
Explanation:

Explanation

According to these references, this answer looks correct.
References:
http://msdn.microsoft.com/en-us/library/ms188783.aspx
http://msdn.microsoft.com/en-us/library/ms189280.aspx

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