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NEW QUESTION: 1
ISPが使用するDell EMC Unityソリューションを設計しています。 ISPは、ファイルストレージ用に複数の異なる顧客とシステムを共有します。 セキュリティ上の理由から、各顧客は互いに分離する必要がありますか?
どの機能がこの機能を提供しますか?
A. File System Quotas
B. D@RE
C. IP Multi-tenancy
D. IPSec
Answer: C

NEW QUESTION: 2

Both the R1 and R2 devices are being accessed after an SRDF Split operation.
Where will the changes made to these devices be reflected in the SRDF Query output shown in the exhibit?
A. 1 and 4
B. 1 and 3
C. 2 and 4
D. 2 and 3
Answer: D

NEW QUESTION: 3
On January 1, 2003, Mill Corporation leased a machine to Ott Corporation for a 5-year term at an annual rental of $50,000. The lease is an operating lease. At the inception of the lease, Mill received
$ 100,000, covering the first year's rent of $50,000 and a security deposit of $50,000. This deposit will not be returned to Ott upon expiration of the lease but will instead be applied to payment of rent for the last year of the lease. Mill properly reported rental revenue of $100,000 in its 2003 income tax return. Mill's tax rate was 30%. In Mill's December 31, 2003, balance sheet, what portion of the $100,000 should be reported as a liability?
A. $50,000
B. $40,000
C. $35,000
Answer: A
Explanation:
Deposits and prepayments received for services to be provided in the future are unearned revenues that should be recorded as a liability until earned. The first year's rent is recorded as rent revenue, but the $50,000 deposit is recorded as rent collected in advance (unearned rent) because Mill is required to render future services (use of the machine) to the lessee. The rate (30%) does not affect the amount of the liability to the lessee, although a separate future income tax asset may be recorded in certain circumstances.

NEW QUESTION: 4
金融機関がマネーロンダリング防止プログラムを策定する前に取るべき主要なアクションは何ですか?
A. すべての従業員向けのトレーニングモジュールが、関連するすべてのAMLの問題を確実に網羅する必要があります。
B. 包括的なリスク分析を実行する必要があります
C. コンプライアンススタッフがどれだけ広範囲かつよく訓練されているかを判断する必要があります。
D. 取引先銀行と相談して、AMLプログラムの性質と範囲を決定する必要があります
Answer: D

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