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NEW QUESTION: 1
収益を認識するようにシステムを設定する方法を決定するときは、収益の繰り延べの範囲と、その後の収益認識のタイミングを理解することが重要です。
認識が不測の事態の性質に依存すると考える場合、どちらの記述が正しいですか。
（2つ選択してください。）
A. 支払いベースの偶発は、偶発が削除され、収益が認識される前に、必ずしも支払いを必要とするわけではありません。
B. 偶発事象を削除して収益を認識する前に、時間ベースの偶発事象が期限切れにならないようにする必要があります。
C. 請求前の顧客受け入れ条項では、請求のためにReceivablesにインポートする前に、フィーダーシステムでの顧客受け入れまたはその有効期限を記録する必要があります。偶発が削除され、注文が請求のためにReceivablesにインポートされる前に、顧客の承認またはその有効期限が発生する必要があります。
D. 偶発が削除され、収益が認識される前に、請求後の顧客承認条項は期限切れ（暗黙の承認）または手動で承認（明示の承認）される必要があります。
E. 時間ベースの偶発は失効する可能性がありますが、未払いの場合は、収益が認識される前に偶発を手動で削除する必要があります。
Answer: C,D
NEW QUESTION: 2
監査中に、クライアントは、詐欺の申し立てに対して手続きを実行する内部監査活動の権限に質問します。 HAガイダンスによると、次のどれがクライアントの懸念に対応するための最も適切なサポートを提供しますか？
A. IIAの倫理規定。
B. MA標準。
C. 内部監査憲章。
D. 内部監査の定義。
Answer: C
NEW QUESTION: 3
DRAG DROP
You plan to run SQL Server Enterprise Edition by using an Azure virtual machine (VM).
You must configure the VM to run all SQL Server high volume workloads.
You need to optimize SQL Server performance for workloads that run on the new VM.
What should you do? To answer, drag the appropriate optimization technique to the correct configuration option. Each optimization technique may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.
Answer:
Explanation:
References:
https://docs.microsoft.com/en-us/azure/virtual-machines/windows/sql/virtual-machines-windows-sql- performance
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