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NEW QUESTION: 1
A firm had an asset with a carrying value of $600,000. The estimated future discounted cash flows from the use of the asset have decreased to $300,000. If the fair value of the asset is $350,000, an impairment loss should be recognized in the amount of (Under U.S. GAAP):
A. $50,000
B. $300,000
C. $250,000
Answer: C
Explanation:
The loss on impairment should be recognized for the excess of the fair value of the asset over the carrying value of the asset, if the fair value is available. If the fair value is not available, the discounted future cash flows can be used.

NEW QUESTION: 2
シナリオ：ジョーは自宅のコンピューターの電源を入れて、個人のオンラインバンキングにアクセスします。彼がURLwww.bank.comを入力したとき。 Webサイトは表示されますが、これまでサイトにアクセスしたことがないかのように、資格情報を再入力するように求められます。彼がWebサイトのURLを詳しく調べたところ、サイトが安全ではなく、Webアドレスが異なって見えることがわかりました。彼が経験している攻撃の種類は何ですか？
A. DNSハイジャック
B. ARPキャッシュポイズニング
C. DoS攻撃
D. DHCPスプーフィング
Answer: A

NEW QUESTION: 3
Which of the following is not required to enable single sign-on between OPNET Authentication Service (OAS)-enabled products?
A. The fully qualified domain name (FQDN) all products use has a common "cookie domain."
B. All possible FQDNs must be registered within OAS to allow them to work.
C. All products must use the same OAS server.
D. The users' web browsers need to send the OAS cookies, which affects the choice of common "cookie domain."
Answer: B