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NEW QUESTION: 1
An auditor discovered that a client's accounts receivable turnover is substantially lower for the current year
than for the prior year. This may indicate that:
A. There was an improper cutoff of sales at the end of the year.
B. An unusually large receivable was written off near the end of the year.
C. The aging of accounts receivable was improperly performed in both years.
D. Obsolete inventory has not yet been reduced to fair market value.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Accounts receivable turnover is calculated as sales / receivables. A decline in this
ratio may indicate that there was an improper cutoff of sales at the end of the year. For example, if sales
made at the beginning of the subsequent year were inadvertently recorded in the current year, both sales
and receivables would be overstated by the same amount. This would generally result in a larger
proportionate effect on receivables (since the receivables balance is smaller than sales for the year), and
an overall decrease in the ratio.
Choice "A" is incorrect. Failure to write down obsolete inventory would not affect sales or receivables, and
so would have no effect on accounts receivable turnover.
Choice "C" is incorrect. Write-off of an unusually large receivable would reduce the receivables balance
without affecting sales. This in turn would cause an increase in accounts receivable turnover.
Choice "D" is incorrect. The aging of accounts receivable does not affect the overall receivable balance,
and therefore would have no effect on accounts receivable turnover.

NEW QUESTION: 2
セキュリティのベストプラクティスによると、AmazonEC2インスタンスにAmazonS3バケットへのアクセスを許可するにはどうすればよいですか？
A. EC2インスタンスに、ファイルをアップロードするための権限を取得する役割を引き受けさせます。
B. S3バケットポリシーを変更して、任意のサービスがいつでもアップロードできるようにします
C. IAMユーザーの秘密鍵とアクセス鍵をEC2インスタンスのテキストファイルに保存し、鍵を読み取ってからタイルをアップロードします。
D. IAMユーザーの秘密鍵とアクセス鍵をアプリケーションに直接ハードコーディングし、ファイルをアップロードします。
Answer: B

NEW QUESTION: 3
When a third party invokes the Inbound SOAP interface, a WSDL file is generated through the interface to invoke the interface.
A. TRUE
B. FALSE
Answer: A

NEW QUESTION: 4
iothub1にdevice1という名前の新しいIoTデバイスを作成します。 Device1の主キーはUihuih76hbHbです。
デバイス接続文字列をどのように完成させる必要がありますか？回答するには、回答領域で適切なオプションを選択します。
注：それぞれの正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Explanation:
Box 1: iothub1
The Azure IoT hub is named iothub1.
Box 2: azure-devices.net
The format of the device connection string looks like:
HostName={YourIoTHubName}.azure-devices.net;DeviceId=MyNodeDevice;SharedAccessKey={YourSharedAccessKey} Box 1: device1 Device1 has a primary key of Uihuih76hbHb.
Reference:
https://docs.microsoft.com/en-us/azure/iot-hub/quickstart-control-device-dotnet