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NEW QUESTION: 1
At the end of 2010, a firm changes its depreciation method from the double-declining balance method to straight line. The firm only has one asset, a building that cost $4,000,000 and has a salvage value of $200,000 after a life of 20 years. The tax rate is 20%. The asset was purchased in January of
2 008. What will be the cumulative effect of the change on the 2010 depreciation resulting from the years
2 008 and 2009?
A. $210,000 lower
B. $380,000 lower
C. $190,000 lower
Answer: B
Explanation:
Depreciation under the straight-line method would be $190,000 each year [($4,000,000 -
$ 200,000)/20]. Depreciation under the double-declining balance method would be $400,000 in the first year. The double-declining rate is 10% [(100%/20) x 2]. Applying the rate of 10% to the beginning book value of $4,000,000 = $400,000 for the first year. The second year will be the beginning book value of
$ 3,600,000 ($4,000,000 - $400,000) x .1 = $360,000. The difference between $400,000 and $190,000, of
$ 210,000, will be the change in the depreciation expense for the year 2008. The second year for the straight line is $190,000. The difference between $360,000 and $190,000, of $170,000, will be the change in the depreciation expense for the year 2009. The cumulative effect of the change for the year 2010 will be $210,000 + $170,000 = $380,000 lower.
NEW QUESTION: 2
보안 엔지니어는 다음 키 정책을 사용하여 새로운 AWS Key Management Service (AWS KMS) 키를 생성했습니다.
주요 정책의 영향은 무엇입니까? (2 개를 선택하십시오.)
A. 이 정책은 계정 111122223333의 루트 사용자가 KMS 키에 대한 모든 액세스 권한을 갖도록 허용합니다.
B. 이 정책은 AWS 계정 111122223333에 대한 액세스를 통해 IAM 정책을 통한 키 액세스를 관리 할 수 있습니다.
C. 이 정책은 계정 111122223333의 모든 IAM 사용자가 KMS 키에 대한 모든 액세스 권한을 갖도록 허용합니다.
D. 이 정책은 계정 111122223333의 KMS 서비스 연결 역할이 KMS 키에 대한 모든 액세스 권한을 갖도록 허용합니다.
E. 이 정책은 계정 111122223333의 모든 IAM 역할이 KMS 키에 완전히 액세스 할 수 있도록 허용합니다.
Answer: B,C
NEW QUESTION: 3
仮想マシンがロードされるまでお待ちください。ロードしたら、ラボセクションに進むことができます。これには数分かかる場合があり、待機時間はテスト全体の時間から差し引かれません。
[次へ]ボタンが利用可能な場合は、それをクリックして最後のセクションにアクセスします。このセクションでは、ライブ環境で一連のタスクを実行します。ほとんどの機能はライブ環境と同じように使用できますが、一部の機能（コピーと貼り付け、外部のWebサイトに移動する機能など）は、設計上可能ではありません。
スコアリングは、ラボで述べられたタスクの実行結果に基づいています。つまり、タスクをどのように達成するかは関係ありません。タスクを正常に実行すると、そのタスクのクレジットを獲得できます。
ラボは個別に時間を計られておらず、この試験には、完了する必要のある複数のラボがある場合があります。各ラボを完了するのに必要なだけ時間を使用できます。ただし、時間を適切に管理して、指定された時間内にラボおよび試験の他のすべてのセクションを完了することができるようにする必要があります。
ラボ内の[次へ]ボタンをクリックして作品を送信すると、ラボに戻ることができなくなりますのでご注意ください。
次に、[次へ]をクリックしてラボに進みます。
[email protected]という名前のユーザーは、Webアプリのプロパティを変更できません。
[email protected]がWebアプリのプロパティを変更できることを確認する必要があります。
あなたは何をするべきか？
注：この質問に回答するには、Azureポータルにサインインして、Azureリソースグループを調べます。
A. リソースグループの権限を変更します
B. リソースグループからリソースロックを削除します
C. Webアプリからリソースロックを削除します
D. Webアプリの権限を変更します
Answer: C
Explanation:
Explanation
As an administrator, you may need to lock a subscription, resource group, or resource to prevent other users in your organization from accidentally deleting or modifying critical resources.
Note: resource - A manageable item that is available through Azure. Virtual machines, storage accounts, web apps, databases, and virtual networks are examples of resources.
References:
https://docs.microsoft.com/sv-se/azure/azure-resource-manager/management/lock-resources
https://docs.microsoft.com/en-us/azure/azure-resource-manager/management/overview
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