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NEW QUESTION: 1
흡수 원가 계산과 가변 원가 계산을 비교할 때 다음 중 옳지 않은 것은 무엇입니까?
A. 가변 원가 계산 영업 이익을 기준으로 평가되는 관리자는 보다 유리한 검토를 받기 위해 기간이 끝날 때 생산량을 늘리려는 유혹을 받습니다.
B. 판매량이 생산량보다 많은 경우. 가변 원가 계산으로 인해 영업 이익이 증가합니다
C. 흡수 원가 계산. 영업 이익은 판매량과 생산량 모두의 기능입니다.
D. 흡수 원가 계산을 통해 관리자는 재고를 늘림으로써 단기적으로 영업 이익을 높일 수 있습니다.
Answer: A
Explanation:
Absorption full costing is the accounting method that considers all manufacturing costs as product costs. These costs include variable and fixed manufacturing costs whether direct or indirect Variable direct) costing considers only variable manufacturing costs to be product costs. i.e.. inventoriable. Fixed manufacturing costs are considered period costs and are expensed as incurred. If production is increased without increasing sales, inventories will rise. However, all fixed costs associated with production will be an expense of the period under variable costing. Thus, this action will not artificially increase profits and improve the manager's review.
NEW QUESTION: 2
注：この質問は、同じシナリオを提示する一連の質問の一部です。シリーズの各質問には、記載された目標を達成する可能性のある独自のソリューションが含まれています。一部の質問セットには複数の正しい解決策がある場合もあれば、正しい解決策がない場合もあります。
このセクションの質問に回答すると、その質問に戻ることはできません。その結果、これらの質問はレビュー画面に表示されません。
外部アプリケーションのデータ暗号化を構成する必要があります。
解決：
1. SQL Server Management Studioで常に暗号化されたウィザードにアクセスする
2.暗号化する列を選択します
3.暗号化タイプを決定的に設定します
4. Azure Key Vaultを使用するようにマスターキーを構成する
5.構成結果を検証し、ソリューションを展開します
ソリューションは目標を達成していますか？
A. いいえ
B. はい
Answer: B
Explanation:
Explanation
We use the Azure Key Vault, not the Windows Certificate Store, to store the master key.
Note: The Master Key Configuration page is where you set up your CMK (Column Master Key) and select the key store provider where the CMK will be stored. Currently, you can store a CMK in the Windows certificate store, Azure Key Vault, or a hardware security module (HSM).
References:
https://docs.microsoft.com/en-us/azure/sql-database/sql-database-always-encrypted-azure-key-vault
Topic 2, Proseware Inc
Background
Proseware, Inc, develops and manages a product named Poll Taker. The product is used for delivering public opinion polling and analysis.
Polling data comes from a variety of sources, including online surveys, house-to-house interviews, and booths at public events.
Polling data
Polling data is stored in one of the two locations:
* An on-premises Microsoft SQL Server 2019 database named PollingData
* Azure Data Lake Gen 2
Data in Data Lake is queried by using PolyBase
Poll metadata
Each poll has associated metadata with information about the poll including the date and number of respondents. The data is stored as JSON.
Phone-based polling
Security
* Phone-based poll data must only be uploaded by authorized users from authorized devices
* Contractors must not have access to any polling data other than their own
* Access to polling data must set on a per-active directory user basis
Data migration and loading
* All data migration processes must use Azure Data Factory
* All data migrations must run automatically during non-business hours
* Data migrations must be reliable and retry when needed
Performance
After six months, raw polling data should be moved to a lower-cost storage solution.
Deployments
* All deployments must be performed by using Azure DevOps. Deployments must use templates used in multiple environments
* No credentials or secrets should be used during deployments
Reliability
All services and processes must be resilient to a regional Azure outage.
Monitoring
All Azure services must be monitored by using Azure Monitor. On-premises SQL Server performance must be monitored.
NEW QUESTION: 3
A. IBM Technical Advisors
B. IBM Lab Services
C. IBM A9000 Development
D. IBM SSRs
Answer: C
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