CFA Institute Sustainable-Investing Q&A - in .pdf

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NEW QUESTION: 1
팩토링은 다음과 같습니다.
A. 폐기된 공급품에 대한 재무 제표의 재고 조정.
B. 한 엔티티에서 다른 엔티티로 인벤토리를 판매합니다.
C. 기한이 지난 계정의 재무 제표에서 미수금을 미수금으로 전환 한 경우
D. 한 기업이 다른 계정으로 수취 할 수 있는 계정의 판매.
Answer: D
Explanation:
A factor purchases an entity's accounts receivable and assumes the risk of collection. The seller receives money immediately to reinvest in new inventories. The financing cost is usually high: about 2 points or more above prime, plus a fee for collection. Factoring has been traditional in the textile industry for years, and recently companies in many industries have found it an efficient means of operation. An entity that uses a factor can eliminate its credit department, accounts receivable staff, and bad debts. These reductions in costs can more than offset the fee charged by the factor, which can often operate more efficiently than its clients because of the specialized nature of its service.

NEW QUESTION: 2
A company has implemented one of its microservices on AWS Lambda that accesses an Amazon DynamoDB table named Books. A solutions architect is design an IAM policy to be attached to the Lambda function's IAM role, giving it access to put, update, and delete items in the Books table. the IAM policy must prevent function from performing any other actions on the Books table or any other.
Which IAM policy would fulfill these needs and provide the LEAST privileged access?
A)

B)

C)

D)

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

NEW QUESTION: 3
Which command will mirror an encapsulated boot disk?
A. vxdisksetup
B. vxdmpadm
C. vxbootadm
D. vxrootadm
Answer: D

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