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NEW QUESTION: 1
건물 계약 업체는 대형 건물을 짓기 위해 고정 가격 계약을 맺고 있습니다. 건물을 완성하는 데 2 년이 소요될 것으로 추정됩니다. 진행 청구는 분기별로 고객에게 전송됩니다. 다음 중 계약 결과를 안정적으로 추정 할 수 있는 경우이 계약의 수익 인식에 대한 바람직한 점을 설명하는 것은 무엇입니까?
A. 계약 완료시
B. 계약서에 서명 한 후
C. 현금이 수령 됨.
D. 계약이 완료됨에 따라 진행됩니다.
Answer: D
Explanation:
Under the percentage-of-completion method, revenues and expenses are recognize based on the stage of completion at the balance sheet date if the outcome of the contract can be estimated reliably. For a fixed-price contract, the outcome can be estimated reliably if total revenue can be measured reliably.2) it is probable that the economic benefits of the contract will flow to the enterprise.3) contract costs to complete and stage of completion can be measured reliably, and4) contract costs can be clearly identified and measured reliably so that actual and estimated costs can be compared.
NEW QUESTION: 2
セキュリティアナリストのAnnは、電子メールの安全な交換を実装したいと考えています。 Annが実装するベストオプションは次のうちどれですか？
A. WPA
B. TLS
C. HTTPS
D. PGP
Answer: D
NEW QUESTION: 3
A customer environment has an EMC Data Domain system with Data Domain Extended Retention enabled. The environment has three sealed extended retention units. The customer notices a slight delay when accessing the oldest data sets.
What is a potential reason for this issue?
A. Retention units were marked "Ready Sealed"
B. Retention units may be swapped out of memory
C. Retention units should be unsealed
D. Retention unit data is encrypted
Answer: B