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NEW QUESTION: 1
シミュレーション
クリックして各目的を展開します。 Azureポータルに接続するには、ブラウザーのアドレスバーにhttps://portal.azure.comと入力します。
すべてのタスクの実行が終了したら、「次へ」ボタンをクリックします。
[次へ]ボタンをクリックすると、ラボに戻ることができないことに注意してください。採点は、残りの試験を完了する間、バックグラウンドで発生します。
概要
試験の次のセクションはラボです。このセクションでは、ライブ環境で一連のタスクを実行します。ほとんどの機能はライブ環境と同様に使用できますが、一部の機能(コピーと貼り付け、外部Webサイトへの移動機能など)は設計上不可能です。
スコアは、ラボで述べられているタスクを実行した結果に基づいています。言い換えれば、タスクをどのように達成するかは問題ではありません。タスクを正常に実行すると、そのタスクのクレジットを獲得できます。
ラボの時間は個別ではなく、この試験には複数のラボが必要な場合があります。各ラボを完了するのに必要な時間を使用できます。ただし、与えられた時間内にラボと試験の他のすべてのセクションを完了することができるように、時間を適切に管理する必要があります。
ラボ内で[次へ]ボタンをクリックして作業を送信すると、ラボに戻ることはできません。
ラボを開始するには
[次へ]ボタンをクリックして、ラボを開始できます。
複数の仮想マシンをVNET01-USEA2仮想ネットワークに接続する予定です。
Web-RGlod8322489リソースグループでは、Windows Server 2016を実行するWeb01という名前のStandard_B2msサイズを使用する仮想マシンを作成する必要があります。Web01は可用性セットに追加する必要があります。
Azureポータルから何をすべきですか?
Answer:
Explanation:
以下の説明を参照してください。
Explanation
Step 1. Choose Create a resource in the upper left-hand corner of the Azure portal.
Step 2. In the Basics tab, under Project details, make sure the correct subscription is selected and then choose Web-RGlod8095859 resource group
Step 3. Under Instance details type/select:
Virtual machine name: Web01
Image: Windows Server 2016
Size: Standard_B2ms size
Leave the other defaults.
Step 4. Finish the Wizard
NEW QUESTION: 2
Tobin Yoakam, CFA, is analyzing the financial performance of Konker Industries, a U.S. company which is publicly traded under the ticker KONK. Yoakam is particularly concerned about the quality of Konker's financial statements and its choices of accounting methodologies.
Below is a summary of Konker's financial statements prepared by Yoakam.
Konker has an operating lease for several of its large machining tools. The lease term expires in five years, and the annual lease payments are $2 million. The applicable interest rate on the operating lease is 9%.
Yoakam believes that the operating lease should be capitalized and treated as a finance lease. For purposes of adjusting the financial statements, Yoakam believes that the machining tools should be depreciated using straight-line depreciation with a salvage value of $3 million.
At the beginning of 20X8, Konker formed a qualified special purposes entity (QSPE) and sold a portion of its accounts receivables to the QSPE. The total amount of accounts receivables sold to the QSPE was
$13.5 million. Yoakam has noted in his research that the Financial Accounting Standards Board (FASB) is considering the elimination of qualified special purposes entities.
Konker has three major operating divisions: Konker Industrial, Konker Defense, and Konker Capital.
Yoakam has computed the EBIT margin for each division over the last three years as well as the ratio of the percentage of total capital expenditures to the percentage of total assets for each division.
Since Yoakam is concerned about the quality of Konker's earnings, he decides to analyze the accrual ratios using the balance sheet approach. The table below contains the last three years of accrual ratios for Konker and the industry average.
An analyst is considering the effects of income reported under the equity method on certain financial ratios.
For a firm that reports equity income as non-operating income (not included in EBIT), removing equity income from the financial statements would most likely result in:
A. a decrease in the interest coverage ratio.
B. an increase in the tax burden term in the extended Du Pont decomposition of ROE.
C. an increase in the asset turnover ratio.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Removing the effects of the income reported under the equity method involves removing the income and the equity asset reported on the balance sheet. The decrease in total assets will increase the asset turnover ratio. The tax burden term is net income divided by earnings before tax so that the decrease in net income from removing the equity income will decrease the term (an apparently greater reduction in ROE due to taxes). Neither interest expense nor operating earnings (EBIT) are affected by the appropriate adjustments, so the interest coverage ratio is unaffected. (Study Session 7, LOS 26.b)
NEW QUESTION: 3
The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?
A. Proceed with the investigation, as internal auditors are not required to have fraud expertise.
B. Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.
C. Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
D. Outsource the sensitive investigation to a third-party consultant with fraud expertise.
Answer: D
NEW QUESTION: 4
If the accounting method on the Subledger Accounting method page has an assigned chart of accounts (COA), which two types of Journal entry rule sets can be used?
A. Rule sets not associated with any chart of accounts
B. Rule sets that use the same chart of accounts
C. Rule sets where the accounting rules override the method rule set
D. Rule sets that have a mapping set to convert the accounts
E. Rule sets assigned to a secondary ledger with a different COA
Answer: C,E
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