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NEW QUESTION: 1
금년 11 월, 현지 은행 부사장은 12 월 31 일 연말 이전에 은행의 모기지 포트폴리오를 검토합니다. 은행의 가장 큰 고객은 세 도시의 건물에 모기지를 보유하고 있습니다. 고객은 지난 3 년간 순손실을 입 었으며 현재 심각한 현금 흐름 문제가 있습니다. 지난 6 개월 동안 세 모기지 중 어느 것도 지불하지 않았습니다. 부회장은 마지 못해 전체 원금과이자를 징수하지 않을 것이라고 결론 지었다. 이 결론이 지방 은행의 현재 연도 재무 제표에 미치는 영향은 무엇입니까?
A. 가능한 가치 손실에 대한 회계 나 공개는 필요하지 않습니다.
B. 모기지의 장부 금액을 줄이면서 수입을 유지하는 데 직접 청구해야 한다.
C. 모기지의 장부 금액을 손익 계산서와 함께 감액해야 한다
D. 가능한 손상에 대한 비상 사태 노트 공개가 필요합니다.
Answer: C
Explanation:
A financial asset, such as a lender's mortgage receivable, is impaired if its carrying amount at the balance sheet date exceeds its estimated recoverable amount If it is probable that all amounts due on such a held-to-maturity investment a financial asset carried at amortized cost) cannot be collected, the loss should be included in profit or loss_ The loss equals the difference between the carrying amount and the present value of the expected future cash flows discounted at the original effective interest rate. The carrying amount of the asset should be reduced to its estimated recoverable amount directly or by crediting an allowance account.
NEW QUESTION: 2
Amazon RDSマルチAZ DBインスタンスでデータベースが実行されています。最近のセキュリティ監査により、データベースは暗号化されていなかったため、コンプライアンスの対象外であることが判明しました。
暗号化要件を解決する方法はどれですか。
A. 新しい暗号化されたAmazon EBSボリュームを作成し、インスタンスにアタッチします。
B. セカンダリアベイラビリティーゾーンのスタンバイレプリカを暗号化して、プライマリインスタンスに昇格させます。
C. RDSコンソールにログインし、暗号化ボックスを選択してデータベースを暗号化します。
D. RDSインスタンスのスナップショットを作成し、スナップショットをコピーして暗号化してから、新しいRDSインスタンスに復元します。
Answer: D
NEW QUESTION: 3
HOTSPOT
You have an Azure subscription named Subscription1 that contains a virtual network named VNet1.
You add the users in the following table.
Which user can perform each configuration? To answer, select the appropriate options m me answer area.
NOTE: Each correct selection e worth one port.
Answer:
Explanation: