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NEW QUESTION: 1
An entity is subject to warranty claims. A reliable estimate is that between US $1 million and US $3 million will probably be paid out. No estimate of loss within this range is more likely than any other. The entity should:
A. Recognize a provision of US $1 million to US $3 million depending on the applicable national accounting standards.
B. Make no journal entry at this time.
C. Defer a provision of US $1 million to US $3 million depending on the applicable national accounting standards.
D. Disclose only a possible loss.
Answer: A
Explanation:
A provision is a liability of uncertain timing or amount. Recognition of provisions is appropriate when the entity has a legal or constructive present obligation results from a past event called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Thus, a provision should be recognized. Moreover, the amount recognized should be the best estimate of the expenditure required to settle the obligation. However, the amount within the reliable estimate of the range of the obligation that will be recognized will vary from country to country.
NEW QUESTION: 2
An organization is using the Service Builder to create a service for transforming data from one format to the other (EDI to XML). However, they are unable to do so as they encounter errors while trying to save the service. Which two options may be responsible for this?
A. An API component exists without the template file name specified.
B. All required properties on all nodes and links do not have values specified.
C. An API component exists without System Arguments specified.
D. A transport node is missing.
E. A component node is missing.
Answer: B,E
NEW QUESTION: 3
Azure Blobストレージを使用するストレージソリューションを設計しています。データは、データのアクセスパターンに基づいて、クールアクセス層またはアーカイブアクセス層に格納されます。
アクセス頻度の低い次のタイプのデータを識別します。
テレメトリデータ：2年後に削除
D18912E1457D5D1DDCBD40AB3BF70D5D
*プロモーション資料：14日後に削除
*仮想マシン監査データ：200日後に削除
*同僚は、アーカイブアクセス層を使用してデータを保存することを推奨しています。
推奨事項を正確に説明しているステートメントはどれですか
A. データへのアクセスは30分以内に保証されます。
B. ストレージの費用は、最低30日間を基準としています。
C. データへのアクセスは5分以内に保証されます。
D. ストレージコストは、最低180日間に基づいています。
Answer: D
Explanation:
The following table shows a comparison of premium performance block blob storage, and the hot, cool, and archive access tiers.
Reference:
https://docs.microsoft.com/en-us/azure/storage/blobs/storage-blob-storage-tiers