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NEW QUESTION: 1
다음 재무 제표 참고 사항은 감사인의 재무 제표에서 발췌 한 것입니다. 회계 추정치의 변경을 설명하는 것은?
A. 1 월 1 일부터 5 월부터 실체는 LIFO 재고 평가 방법으로 변경되었습니다. 5 학년 이전에는 FIFO 방법이 사용되었습니다.
B. 회계 연도에 국제 재무보고 기준의 변경에 따라 회계 방법을 변경 함.
C. 5 년 전에는 고객 서비스 교체 부품 이외의 플랜트 및 장비가 감소 균형 법을 사용하여 감가 상각되었습니다. 플랜트 및 장비는 이제 정액법으로 감가 상각됩니다.
D. 회사는 자산의 내용 연수에 대한 재평가에 근거하여 자본 자산 상각을 변경하였습니다. 이에 따라 기계 및 장비의 상각률을 5 % 및 6 %에서 8 % 및 10 %로 변경하였습니다.
Answer: D
Explanation:
Accounting estimates, e.g., service lives, residual values, warranty costs, uncollectible accounts, and inventory obsolescence are a necessary part of preparing financial statements. However, they inevitably change as no casts occur and as additional experience and information are obtained. When altered conditions require a change in estimate, it is accounted for prospectively. Thus, a change in the estimate of the service lives of depreciable assets is a change in accounting estimate.

NEW QUESTION: 2

A. Option C
B. Option D
C. Option B
D. Option A
Answer: C

NEW QUESTION: 3
組織の技術インフラストラクチャの変更によってもたらされる脆弱性を識別するのに最も役立つのは、次のうちどれですか？
A. 確立されたセキュリティベースライン
B. 侵入テスト
C. 侵入検知システム
D. ログの集約と相関
Answer: B

NEW QUESTION: 4

A. Option F
B. Option C
C. Option B
D. Option E
E. Option D
F. Option A
Answer: C,E,F
Explanation:
Explanation
https://supportforums.cisco.com/discussion/11809846/asa-5505-using-nat-allowing-incoming-traffic-https
https://supportforums.cisco.com/discussion/12473551/asa-what-allowing-return-http-traffic

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