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NEW QUESTION: 1
A recent annual report included the following information:
Note 5: Assets placed in service before January 1, 1997, are depreciated using an accelerated method.
Assets placed in service in 1997 will be depreciated using the straight-line method of depreciation. This change in accounting principle is being made to reflect improvements in the design and flexibility of manufacturing machinery and equipment and improvements in maintenance practices. These improvements have resulted in more uniform productive capacities and maintenance costs over the useful life of an asset. Straight-line is preferable in these circumstances. The change is expected to improve
1 997 after-tax results by $80 to $100 million. The change was not made for income tax reporting purposes.
Which of the following would generally be true as a result of this change?
A. return on assets would increase
B. return on assets would decrease
C. cash flows would increase
Answer: A
Explanation:
Income will increase because less depreciation is being taken out of income. The assets will gradually decrease. Both effects together will increase the return on assets.

NEW QUESTION: 2
企業がAWSを使用して保険見積もりを処理するWebアプリケーションを設計していますユーザーはアプリケーションからの見積もりをリクエストします見積もりは見積もりタイプで区切る必要があり、24時間以内に応答する必要があり、失われないようにする必要がありますソリューションの設定と保​​守は簡単です。
これらの要件を満たすソリューションはどれですか？」
A. 見積もりタイプに基づいて複数のAmazon Kinesis Data Firehose配信ストリームを作成し、データストリームをAmazon Elasticsearch Service（Amazon ES）クラスターに配信します。適切な配信ストリームにメッセージを送信するようにウェブアプリケーションを構成するアプリケーションサーバーの各バックエンドグループを構成して、Amazon ESからのメッセージを検索し、それに応じて処理する
B. 単一のAmazon Simple Notification Service（Amazon SNS）トピックを作成し、Amazon SQSキューをSNSトピックにサブスクライブするSNSメッセージフィルタリングを構成して、引用タイプに基づいてメッセージを適切なSQSキューに発行します。独自のSQSキューが機能するように、各バックエンドアプリケーションサーバーを構成します。
C. 見積もりタイプに基づいて複数のAmazon Kinesisデータストリームを作成しますメッセージを適切なデータストリームに送信するようにWebアプリケーションを構成しますアプリケーションサーバーの各バックエンドグループを構成して、Kinesisクライアントライブラリ（KCL）を使用して独自のデータストリームからメッセージをプールします
D. 複数のAmazon Simple Notification Service（Amazon SNS）トピックを作成し、引用タイプに基づいてAmazon SQSキューを独自のSNSトピックに登録します。 SNSトピックキューにメッセージを発行するようにWebアプリケーションを構成する各バックエンドアプリケーションサーバーが独自のSQSキューを機能するように構成する
Answer: B
Explanation:
https://docs.aws.amazon.com/sns/latest/dg/sns-message-filtering.html
It all depends on where you want to do the quote type classification i.e. in the app and send to a different/multiple SNS topics (B) or use SNS filtering to do the type classification (C). The question doesn't really give you enough info to make a clear choice but configuring SNS filtering is probablgt less work and easier to maintain than maintaining app code.

NEW QUESTION: 3


Answer:
Explanation:

NEW QUESTION: 4
APIエンドポイントを使用した一連のWebサービスを対象にした侵入テストが行われています。 APIは既存のWebアプリケーションサーバーでホストされます。 新しいAPIの中には、認証されていないユーザーが利用できるものもありますが、認証されたユーザーだけが利用できるものもあります。 以下のツールやアクティビティのうちどれが、侵入テスト担当者がエンゲージメント中に使用または使用する可能性が最も高いのでしょうか。 （2つを選択する）
A. 静的コードアナライザ
B. 代行受信プロキシ
C. リバースエンジニアリング
D. ユーザー受け入れテスト
E. 偵察会
F. ポートスキャナー
Answer: B,E

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