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NEW QUESTION: 1
금년 11 월, 현지 은행 부사장은 12 월 31 일 연말 이전에 은행의 모기지 포트폴리오를 검토합니다. 은행의 가장 큰 고객은 세 도시의 건물에 모기지를 보유하고 있습니다. 고객은 지난 3 년간 순손실을 입 었으며 현재 심각한 현금 흐름 문제가 있습니다. 지난 6 개월 동안 세 모기지 중 어느 것도 지불하지 않았습니다. 부회장은 마지 못해 전체 원금과이자를 징수하지 않을 것이라고 결론 지었다. 이 결론이 지방 은행의 현재 연도 재무 제표에 미치는 영향은 무엇입니까?
A. 모기지의 장부 금액을 손익 계산서와 함께 감액해야 한다
B. 가능한 가치 손실에 대한 회계 나 공개는 필요하지 않습니다.
C. 모기지의 장부 금액을 줄이면서 수입을 유지하는 데 직접 청구해야 한다.
D. 가능한 손상에 대한 비상 사태 노트 공개가 필요합니다.
Answer: A
Explanation:
A financial asset, such as a lender's mortgage receivable, is impaired if its carrying amount at the balance sheet date exceeds its estimated recoverable amount If it is probable that all amounts due on such a held-to-maturity investment a financial asset carried at amortized cost) cannot be collected, the loss should be included in profit or loss_ The loss equals the difference between the carrying amount and the present value of the expected future cash flows discounted at the original effective interest rate. The carrying amount of the asset should be reduced to its estimated recoverable amount directly or by crediting an allowance account.

NEW QUESTION: 2
You have a license to run Sybase IQ with 4 cores. You are switching to a new 8 core server to run your Sybase IQ database. In order to comply with Sybase licensing you need to ?Sybase licensing you need to
A. set the server parameterqgovern to 4. set the server parameter ?qgovern to 4.
B. purchase a Sybase IQ license for an additional 4 cores.
C. set the server parameterqnumbercpus to 4.set the server parameter ?qnumbercpus to 4.
D. set bothqnumbercpus and qgovern server parameters to 4.set both ?qnumbercpus and ?qgovern server parameters to 4.
Answer: B

NEW QUESTION: 3
RSE6500 supports hot video and its sorting, hot video will scroll in the home hot-spot Display, highlighting highlights and highlights for easy viewing. ()
A. FALSE
B. TRUE
Answer: B

NEW QUESTION: 4
고객이 AWS 리소스의 변경 사항을 감사하고 모니터링할 수 있는 서비스는 무엇입니까?
A. Amazon GuardDuty
B. AWS Trusted Advisor
C. AWS 구성
D. 아마존 인스펙터
Answer: C
Explanation:
Explanation
AWS Config is a service that enables you to assess, audit, and evaluate the configurations of your AWS resources. Config continuously monitors and records your AWS resource configurations and allows you to automate the evaluation of recorded configurations against desired configurations. With Config, you can review changes in configurations and relationships between AWS resources, dive into detailed resource configuration histories, and determine your overall compliance against the configurations specified in your internal guidelines. This enables you to simplify compliance auditing, security analysis, change management, and operational troubleshooting.
Reference: https://aws.amazon.com/config/