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NEW QUESTION: 1
기업은 그 결과가 재무 제표에 보다 적절하게 표현 될 것이라고 믿기 때문에 현재 연도의 감가 상각 회계법을 변경합니다. 해당 연도의 손익 계산서에서 모든 관련 금액을 실제로 결정할 수 있는 경우 기업은 회계 정책 변경으로 인한 조정을 어떻게 보고해야 합니까?
A. 재무 제표에 공개되지 않음
B. 현재 기간의 손익 결정에 포함
C. 해당 연도의 감가 상각 비용 바로 다음에 별도의 감가 상각비로 공개
D. 제시된 첫 기간 동안 이익 잉여금 시작에 대한 조정으로보고 됨
Answer: D
Explanation:
A change in accounting policy should be applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity e.g. retained earnings) for the first period presented and restating other comparative amounts.

NEW QUESTION: 2
VNet1という名前の仮想ネットワークを含むSubscription1という名前のAzureサブスクリプションがあります。
次の表にユーザーを追加します。

各構成を実行できるユーザーは?回答するには、回答エリアで適切なオプションを選択します。
注:それぞれの正しい選択には1ポイントの価値があります。

Answer:
Explanation:

Explanation:
Box 1: User1 and User3 only.
The Owner Role lets you manage everything, including access to resources.
The Network Contributor role lets you manage networks, but not access to them.
Box 2: User1 and User2 only
The Security Admin role: In Security Center only: Can view security policies, view security states, edit security policies, view alerts and recommendations, dismiss alerts and recommendations.
References:
https://docs.microsoft.com/en-us/azure/role-based-access-control/built-in-roles

NEW QUESTION: 3
Sie haben 100 Computer, auf denen Windows 8.1 ausgeführt wird.
Sie planen, Windows 10 auf den Computern bereitzustellen, indem Sie eine Lösch- und Ladeinstallation durchführen.
Sie müssen eine Methode empfehlen, um die Benutzereinstellungen und die Benutzerdaten beizubehalten.
Welche drei Aktionen sollten Sie nacheinander ausführen? Um zu antworten, verschieben Sie die entsprechenden Aktionen aus der Liste der Aktionen in den Antwortbereich und ordnen Sie sie in der richtigen Reihenfolge an.

Answer:
Explanation:

Explanation

References:
https://docs.microsoft.com/en-us/windows/deployment/windows-10-deployment-scenarios
http://itproguru.com/expert/2016/01/step-by-step-how-to-mi
grate-users-and-user-data-from-xp-vista-windows-7-or-8-to-windows-10-using-microsoft-tool-usmt-user-state-m

NEW QUESTION: 4
One or more ways to ask a question that tests the same knowledge: Please choose the correct answer.
A. Variant
B. Question Stem
C. Objective
D. Distractor
Answer: A


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300-440 Exam Info

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300-440 Exam Topics

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