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NEW QUESTION: 1
An auditor discovered that a client's accounts receivable turnover is substantially lower for the current year
than for the prior year. This may indicate that:
A. The client recently tightened its credit-granting policies.
B. Employees have stolen inventory just before the year-end.
C. An employee has been lapping receivables in both years.
D. Fictitious credit sales have been recorded during the year.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Recording fictitious sales generally has the same impact on revenues and
receivables: both would be overstated by the same dollar amount. However, this will cause the accounts
receivable turnover ratio to decrease, because the sales figure for the year is generally much larger than
the average receivables amount. Since the numerator (sales) is being increased far less proportionately
than is the denominator (receivables), overall the ratio will decline. (Try using actual numbers if you want to
see how this works: Assume sales of $2,000,000 and average receivables of $300,000. What will happen
to the ratio if you increase both of these numbers by $50,000? It will go from 6.7% to 5.9%--a decline.)
Choice "B" is incorrect. Inventory stolen by employees just before year-end would not affect the accounts
receivable turnover ratio, which is calculated as net credit sales divided by average gross receivables.
Choice "C" is incorrect. A substantially lower accounts receivable turnover ratio may indicate collectability
issues. This might be the result of the client loosening (not tightening) its credit-granting policies.
Choice "D" is incorrect. If an employee has been lapping receivables in both years, the accounts
receivable turnover ratio would not be substantially lower in one year compared to the other.

NEW QUESTION: 2
メディア会社は、ビデオコンテンツをAmazon Elastic Block Store（Amazon EBS）ボリュームに保存します。
特定のビデオファイルが人気を博し、世界中の多くのユーザーがこのコンテンツにアクセスしています。
これにより、コストが増加しました。
ユーザーのアクセシビリティを損なうことなく、どのアクションでコストを削減できますか？
A. 各リージョンでAmazon S3バケットを作成し、動画をアップロードして、ユーザーが最も近いS3バケットにルーティングされるようにします
B. EBSボリュームをプロビジョニングされたIOPS（PIOPS）に変更します
C. ビデオを複数の小さなセグメントに分割して、ユーザーが要求されたビデオセグメントにのみルーティングされるようにします
D. ビデオをAmazon S3バケットに保存し、AmazonCloudFrontディストリビューションを作成します
Answer: D

NEW QUESTION: 3
Baldwin Museum of Science
You are planning to upgrade the client computers of the users in the sales department to Windows 7.
You need to recommend an upgrade solution to ensure that the client computers can run App2.
What should you include in the recommendation?
museum1 (exhibit):

museum2 (exhibit): museum3 (exhibit):


A. InternetExplorerAdministrationKit(IEAK)
B. MicrosoftApplicationCompatibilityToolkit(ACT)
C. MicrosoftApplicationVirtualization(App-V)
D. Microsoft Enterprise Desktop Virtualization (MED-V)
Answer: D
Explanation:
http://technet.microsoft.com/en-us/library/ff433573.aspx
MED-V uses Microsoft Virtual PC to provide an enterprise solution for desktop virtualization.
With MED-V, you can easily create, deliver, and manage corporate Virtual PC images on any
Windows@-based desktop.
MED-V is an integral component of the Microsoft Desktop Optimization Pack, a dynamic
solution available to Software Assurance customers, which helps reduce application deployment costs, enables delivery of applications as services, and helps to better manage and control enterprise desktop environments.

NEW QUESTION: 4

A. Option C
B. Option B
C. Option D
D. Option A
Answer: C
Explanation:
Reference: http://docs.aws.amazon.com/IAM/latest/UserGuide/roles-usingroleec2instance.html