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NEW QUESTION: 1
Welche der folgenden Organisationseinheiten werden im Management Accounting gepflegt? (Wähle zwei)
A. Betriebsbedenken
B. Funktionsbereich
C. Kontrollbereich
D. Geschäftsbereich
E. Buchungskreis
Answer: A,C

NEW QUESTION: 2
ソリューションアーキテクトは、オンプレミスのデータセンターでホストされている3層Webアプリケーションに対して、パイロットによる軽度の障害復旧を実装するためにAWSを使用する必要があります。
どのソリューションが、実用的な本格的な本番環境の迅速な提供を可能にしますか？
A. 本番データベースサーバーをAmazon RDSに継続的に複製します。アプリケーションロードバランサーを1つ作成し、オンプレミスサーバーを登録します。オンプレミスアプリケーションが停止した場合は、アプリケーションおよび追加サーバー用のAmazon EC2インスタンスを自動的にデプロイします。
B. スケジュール設定されたLambda関数を使用して本番データベースをAWSに複製し、本番サーバーがAuto Scalingグループに登録され、本番が利用できない場合はアプリケーションと追加サーバーをデプロイします。
C. スケジュールされたLambda関数を使用して本番データベースをAWSに複製します。本番環境に問題がある場合は、Amazon Route 53ヘルスチェックを使用してアプリケーションを自動的にAmazon S3にデプロイします
D. 本番データベースサーバーをAmazon RDSに継続的に複製します。必要に応じて、AWS CloudFormationを使用してアプリケーションと追加のサーバーをデプロイします。
Answer: D

NEW QUESTION: 3
Equipment with a purchase price of $20,000 and a book value of $12,000 was sold for $10,000. The effect on the cash flow statement, prepared under the indirect method, would be:
A. subtract $2,000 from cash flows from operations and show a cash inflow under investing of $10,000.
B. add $2,000 to cash flows from operations and show a cash inflow of $10,000 under cash flows from investing.
C. subtract $10,000 from cash flows from operations and show a cash inflow of $10,000 under cash flows from investing.
Answer: B
Explanation:
Losses are added back to cash flows from operations since they were originally subtracted to calculate net income. By adding them back, it zeros out the effect of the loss. The entire cash proceeds are listed as a cash inflow under cash flows from investing.