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NEW QUESTION: 1
The net book value of land and buildings at 31 December 2012 of Ruth Ltd was $56,000. Ruth Ltd revalues its land and building at the end of each accounting year. At 31 December 2012 the land and buildings is revalued to $52,600 into the financial statements. The building's remaining life at 1 January 2012 was 8 years. Ruth Ltd does not make an annual transfer from the revaluation reserve to retained earnings in respect of therealizationof the revaluation surplus.
What is the gain / loss on revaluation of land and buildings as at 31 December 2012? Ignore deferred tax on the revaluation surplus.
A. Revaluation loss $3,600
B. Revaluation gain $3,600
C. Revaluation loss $3,400
D. Revaluation gain $3,400
Answer: B

NEW QUESTION: 2
You have an instance of Azure Time Series Insights and an Azure IoT hub that receives streaming telemetry from IoT devices.
You need to configure Time Series Insights to receive telemetry from the devices.
Which three actions should you perform in sequence? To answer, move the appropriate actions from the list of actions to the answer area and arrange them in the correct order.

Answer:
Explanation:

Explanation:
Step 1: Create a dedicated consumer group..
Add a consumer group to your IoT hub.
Applications use consumer groups to pull data from Azure IoT Hub. To reliably read data from your IoT hub, provide a dedicated consumer group that's used only by this Time Series Insights environment.
Step 2: Add a new Time Series Insights event source.
Add a new event source
Sign in to the Azure portal.
In the left menu, select All resources. Select your Time Series Insights environment.
Under Settings, select Event Sources, and then select Add.
In the New event source pane, for Event source name, enter a name that's unique to this Time Series Insights environment. For example, enter event-stream.
Step 3: Configure the Time Series event source to connect to an existing IOT hub Step 4: For Source, select IoT Hub.
Step 5: Select a value for Import option:
If you already have an IoT hub in one of your subscriptions, select Use IoT Hub from available subscriptions. This option is the easiest approach.
Reference:
https://docs.microsoft.com/en-us/azure/time-series-insights/time-series-insights-how-to-add-an-event-source-iothub

NEW QUESTION: 3
確率と影響のマトリックスは次の場合に役立ちます。
A. リスクの特定
B. リスク実行定量分析
C. 定性的リスク分析の実行
D. リスクを管理します。
Answer: C