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NEW QUESTION: 1
Kell Corp.'s $95,000 net income for the quarter ended September 30, 1990, included the following aftertax
items:
. A $60,000 extraordinary gain, realized on April 30, 1990, was allocated equally to the second, third, and
fourth quarters of 1990.
. A $16,000 cumulative-effect loss resulting from a change in inventory valuation method was recognized
on August 2, 1990.
In addition, Kell paid $48,000 on February 1, 1990, for 1990 calendar-year property taxes. Of this amount,
$ 12,000 was allocated to the third quarter of 1990.
For the quarter ended September 30, 1990, Kell should report net income of:
A. $91,000
B. $115,000
C. $103,000
D. $111,000
Answer: A
Explanation:
Choice "a" is correct. $91,000 net income for the third quarter ended 9-30-90.
Rules: The entire amount of an "extraordinary" item should be reported during the period incurred.
A "cumulative effect" type accounting change is not included in the net income of the period of change;
instead, the beginning of the year retained earnings is restated.
Expenses, which benefit more than one interim period, such as property taxes, are allocated among the
periods benefited.

NEW QUESTION: 2
다음 중 AWS Data Pipeline에서 지원하는 데이터 소스는 무엇입니까? (3 개 선택)
A. Elasticache
B. Amazon Redshift
C. JDBC를 통한 액세스
D. Amazon RDS 데이터베이스
Answer: B,C,D

NEW QUESTION: 3
A user has received an email from an external source which asks for details on the company's new product line set for release in one month. The user has a detailed spec sheet but it is marked "Internal Proprietary Information". Which of the following should the user do NEXT?
A. Provide the requestor with the email information since it will be released soon anyway
B. Contact their manager and request guidance on how to best move forward
C. Contact the help desk and/or incident response team to determine next steps
D. Reply back to the requestor to gain their contact information and call them
Answer: C
Explanation:
This is an incident that has to be responded to by the person who discovered it- in this case the user. An incident is any attempt to violate a security policy, a successful penetration, a compromise of a system, or any unauthorized access to information. It's important that an incident response policy establish at least the following items: Outside agencies that should be contacted or notified in case of an incident Resources used to deal with an incident Procedures to gather and secure evidence List of information that should be collected about an incident Outside experts who can be used to address issues if needed Policies and guidelines regarding how to handle an incident Since the spec sheet has been marked Internal Proprietary Information the user should refer the incident to the incident response team.