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NEW QUESTION: 1
A. Option D
B. Option A
C. Option C
D. Option B
Answer: D
NEW QUESTION: 2
開発者は、Javに基づくサーバーレスプロジェクトに取り組んでいます
a。最初のテストでは、AWSLambda関数のコールドスタートに平均で約8秒かかることが示されています。
コールドスタート時間を短縮するために開発者は何をすべきか」（2つ選択）
A. Lambda関数のタイムアウト設定を増やします。
B. AWS SDK for Javaから必要なモジュールのみを含めることで、デプロイパッケージを削減します。
C. Spring Frameworkをプロジェクトに追加し、依存性注入を有効にします
D. Lambda関数のメモリ割り当て設定を増やします。
E. Lambda呼び出しモードを同期から非同期に変更します。
Answer: B,D
NEW QUESTION: 3
Sie möchten die konzerninterne Vermögensübertragung nur nach IFRS buchen. Welche Objekte können Sie in der Umbuchung angeben, um dies zu erreichen? Hinweis: Auf diese Frage gibt es 2 richtige Antworten.
A. Bewertungsbereich
B. Transaktionstyp
C. Rechnungslegungsgrundsatz
D. Hauptbuchgruppe
Answer: C,D
NEW QUESTION: 4
The CFO of a company is concerned about the company's accounts receivable turnover ratio. The
company currently offers customers terms of 3/10, net 30. Which of the following strategies would most
likely improve the company's accounts receivable turnover ratio?
A. Changing customer terms to 3/20, net 30.
B. Entering into a factoring agreement with a finance company.
C. Pledging the accounts receivable to a finance company.
D. Changing customer terms to 1/10, net 30.
Answer: B
Explanation:
Choice "c" is correct. The accounts receivable turnover ratio is expressed as Sales / Accounts
Receivable. A reduction in accounts receivable would serve to improve (increase) the turnover ratio.
Factoring (selling) receivables would serve to reduce the amount of accounts receivable (indicating more
rapid collections) thereby increasing (improving) the company's accounts receivable. Choice "a" is
incorrect. Pledging accounts receivable does not impact either sales or accounts receivable. There would
be no improvement in the accounts receivable turnover ratio. Choice "b" is incorrect. Changing the
customer terms from 3/10, net 30 to 1/10, net 30 would actually reduce discount incentives to pay timely.
Accounts receivable would likely remain the same or be higher. There would be no improvement in the
company's accounts receivable turnover ratio. Choice "d" is incorrect. Changing the customer terms from
3 /10, net 30 to 3/20, net 30 would actually reduce incentives to pay timely by increasing the amount of
time in which the customer could capitalize on the discount. Accounts receivable would likely remain the
same or be higher. There would be no improvement in the company's accounts receivable turnover ratio.