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NEW QUESTION: 1
In 1990, Brighton Co. changed from the individual item approach to the aggregate approach in applying
the lower of FIFO cost or market to inventories. The cumulative effect of this change should be reported in
Brighton's financial statements as a:
A. Component of income from continuing operations, without separate disclosure.
B. Component of income after continuing operations, with separate disclosure.
C. Retrospective adjustment on the retained earnings statement, with separate disclosure.
D. Component of income from continuing operations, with separate disclosure.
Answer: C
Explanation:
Choice "a" is correct. A change in the composition of the elements of cost such as changing from the
individual item approach to the aggregate approach in applying the lower of FIFO cost or market to
inventories (LCM is covered in F4) is an example of a change in accounting principle. The cumulative
effect of the change in accounting principle should now be shown on the retained earnings statement as
an adjustment to the beginning balance of retained earnings, in what is called retrospective application.
Choices "b", "c", and "d" are incorrect. The cumulative effect of a change in accounting principle is now
reported on the retained earnings statement, not the income statement. Most of these types of changes
(changes in accounting principle) used to be reported on the income statement. SFAS No. 154 changed
that.

NEW QUESTION: 2
Your organization is deploying an ESA for email security for inbound and outbound email.
To receive
inbound emails from external organizations, you must set up your DNS servers with the appropriate records so that the sending email server can determine which email gateway to send to. Assume that you have two ESAs deployed and the hostnames and IP addresses are as follows:
esa1.myesa.com: 5.5.5.25 (Preferred)
esa2.myesa.com: 5.5.5.26
Which two options must you include in your DNS server to receive email from all external senders?
(Choose two.)
A. Forward Lookup Zone:
@ 3600 IN A 10 esa1.myesa.com
@ 3600 IN A 20 esa2.myesa.com
B. Forward Lookup Zone:
mail1.myesa.com 120 CNAME esa1.myesa.com
mail2.myesa.com 120 CNAME esa2.myesa.com
C. Forward Lookup Zone:
esa1 IN 3600 A 5.5.5.25
esa2 IN 3600 A 5.5.5.26
D. Reverse Lookup Zone for 5.5.5.:
25 3600 IN PTR esa1.myesa.com
26 3600 IN PTR esa2.myesa.com
E. Forward Lookup Zone:
@ 3600 IN MX 10 mail1.myesa.com
@ 3600 IN MX 20 mail1.myesa.com
Answer: B,D

NEW QUESTION: 3
プロジェクトの期限が近づいています。プロジェクトマネージャーは、まだ完了していない重要なタスクがいくつかあると報告しています。
プロセスを合理化するには、Power Automateを実装する必要があります。
どのタイプのフローを使用する必要がありますか？回答するには、適切なフロータイプを正しい要件にドラッグします。各フロータイプは、1回、複数回、またはまったく使用しない場合があります。ペイン間で分割バーをドラッグするか、コンテンツを表示するにはスクロールする必要がある場合があります。
注：それぞれの正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Reference:
https://docs.microsoft.com/en-us/power-automate/business-process-flows-overview
https://docs.microsoft.com/en-us/power-automate/get-started-logic-flow
https://docs.microsoft.com/en-us/power-automate/run-scheduled-tasks

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