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NEW QUESTION: 1
A. Option E
B. Option C
C. Option A
D. Option B
E. Option D
Answer: A,B
NEW QUESTION: 2
セキュリティ技術者が、元々最高情報セキュリティ責任者（CISO）から取締役会に送信されたレポートのコピーを受け取ります。
この報告書は、過去12か月間の以下のKPVKRIデータの概要を示しています。
次のBESTのどれが上記のデータから解釈されることができるかについて説明しますか？
A. 1.艦隊全体のAVカバレッジは減少しました2。 感染したシステムとAVの適用範囲との間に相関関係はありません。 フィッシング攻撃と感染したシステムとの間に相関関係が存在するようです4。 脅威のランドスケープ評価とセキュリティチームのパフォーマンスとの間に相関関係はありません5。 セキュリティチームの有効性とパフォーマンスは低下しているようです。
B. 1.フリート全体のAVカバレッジが向上しました2。 感染したシステムとAVの適用範囲との間に相関関係はありません。 検出されたフィッシング攻撃と感染したシステムとの間に相関関係はありません4。 脅威のランドスケープ評価と感染したシステムとの間に相関関係が存在するようです。 セキュリティチームの有効性とパフォーマンスは低下しているようです。
C. 1. AVシグネチャカバレッジは常に高いままです2。 フリート全体のAVカバレッジが向上しました3。 フィッシング攻撃と感染したシステムとの間に相関関係が存在するようです4。 脅威のランドスケープ評価とセキュリティチームのパフォーマンスの間には相関関係があります。 検出されたフィッシング攻撃と感染したシステムとの間に相関関係はありません
D. 1.感染したシステムとAVの適用範囲との間に相関関係はありません2。 フリート全体のAVカバレッジが向上しました3。 フィッシング攻撃と感染したシステムとの間に相関関係が存在するようです4。 脅威のランドスケープ評価とセキュリティチームのパフォーマンスとの間に相関関係はありません。 検出されたフィッシング攻撃と感染したシステムの間には相関関係があります
Answer: B
NEW QUESTION: 3
In performing an audit, you encounter an adjusting journal entry recorded at year-end that contains a debit to rental revenue and a credit to deferred rental revenue. The purpose of this journal entry is to record?
A. An unexpired expense
B. An accrued revenue
C. A liability
D. An expired expense
Answer: C
Explanation:
A deferred revenue is a revenue item that has been received but has not met the recognition criteria, The journal entry described in the question is an adjusting entry to transfer an amount from the revenue account to a liability deferred revenue) account. The initial collection of cash in advance from the tenant was apparently recorded by a credit to revenue. An adjusting entry is for required at year-end to transfer any remaining amount that does not qualify for revenue recognition.
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