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Exam Code: AZ-140

Vendor Name: Microsoft

Total Practice Questions : 60

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NEW QUESTION: 1

A. Option B
B. Option A
C. Option D
D. Option C
Answer: B

NEW QUESTION: 2
DBセキュリティグループに変更があると、ユーザーはRDS DBから通知を受け取ります。
ユーザはこれらの通知を一か月だけ受信したくありません。
したがって、彼は通知を削除したくありません。
ユーザーはこれをどのように設定できますか?
A. コンソールから通知を削除することが唯一のオプションです
B. DBイベント通知コンソールでメール送信フラグをfalseに設定
C. RDSコンソールで通知の無効化ボタンを "はい"に変更します
D. RDSコンソールで通知の有効化ボタンを "いいえ"に変更します
Answer: D
Explanation:
Amazon RDS uses the Amazon Simple Notification Service to provide a notification when an Amazon RDS event occurs. Event notifications are sent to the addresses that the user has provided while creating the subscription. The user can easily turn off the notification without deleting a subscription by setting the Enabled radio button to No in the Amazon RDS console or by setting the Enabled parameter to false using the CLI or Amazon RDS API.

NEW QUESTION: 3
The CIO of an organization is concerned that the information security policies may not be comprehensive.
Which of the following should an IS auditor recommend be performed FIRST?
A. Determine if there is j process to handle exceptions to the policies
B. Obtain a copy of their competitor's policies
C. Establish a governance board to track compliance with the policies
D. Compare the policies against an industry framework.
Answer: D

NEW QUESTION: 4
3 년 1 월 31 일, 회사는 임대한 주차장에 대해 미화 72,000 달러의 임대료를 선불로 지불했습니다. 임대료는 3 년 2 월 1 일부터 3 년 동안 적용됩니다.이 거래가 12 월 31 일 3 년에 미치는 영향은 무엇입니까?

A. 옵션 A
B. 옵션 B
C. 옵션 C
D. 옵션 D
Answer: B
Explanation:
The US $72,000 rental fee should be recognized as expense evenly over the 36-month duration of the lease. In Year 3, US $22,000 should be deferred to current expenses [(US $72,000 36 months) x 11 months], and US $50,000 should be deferred as prepaid expense. On January 1. a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end the parking and storage facility that was purchased for US $150.000 has a fair value of US $250.000 The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.


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