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NEW QUESTION: 1
기업 X는 기업 Y의 90 %를 소유하고 있습니다. 연말까지 부채에 대한 지불이 이루어지지 않았습니다. 연결 재무 제표에서 연말의 적절한 회계는 다음과 같습니다.
A. 채권 및 채무의 90 %를 제거하지만 관련된 이자는 제거하지 않습니다.
B. 채권, 채무 및 관련 이자를 100 % 제거합니다.
C. 채권 및 채무의 100 %를 제거하지만 관련된 이자는 제거하지 마십시오.
D. 채권, 채무 및 관련 이자의 90 %를 제거합니다.
Answer: B
Explanation:
In a consolidated balance sheet, reciprocal balances, such as receivables and payables, between a parent and a consolidated subsidiary should be eliminated in their entirety regardless of the portion of the subsidiary's shares held by the parent. Thus, all effects of the US $1 .000.000 loan should be eliminated in the preparation of the year-end consolidated balance sheet.

NEW QUESTION: 2

A. Option A
B. Option B
C. Option D
D. Option C
Answer: C

NEW QUESTION: 3
회사가 여러 AWS 리전에서 이메일 애플리케이션을 실행하고 있습니다. 이 회사는 오하이오 (us-east-2)를 기본 지역으로 사용하고 Northern Virginia (us-east-1)를 재해 복구 (DR) 지역으로 사용합니다. 데이터는 두 리전의 퍼블릭 서브넷에있는 단일 인스턴스에 의해 기본 리전에서 DR 리전으로 지속적으로 복제됩니다. 리전 간 복제 메시지에는 하루 중 특정 시간 동안 상당한 백 로그가 있습니다. 백로 그는 짧은 시간 후에 자체적으로 지워지지 만 응용 프로그램의 RPO에 영향을 줍니다.
다음 중이 성능 문제를 해결하는 데 도움이 되는 솔루션은 무엇입니까? (2 개 선택)
A. 현재 DR 지역 대신 DR 지역을 오레곤 (us-west-2)으로 변경합니다.
B. 두 리전의 각 인스턴스에 추가 탄력적 네트워크 인터페이스를 연결하고 네트워크 인터페이스간에로드 밸런싱을 설정하십시오.
C. 기본 및 DR 리전에서 여러 인스턴스를 사용하여 복제 데이터를 주고 받습니다.
D. 인스턴스 크기를 늘리십시오.
E. 기본 리전의 인스턴스가 대신 기본 리전의 Amazon SQS 대기열에 데이터를 쓰고 DR 리전의 인스턴스가이 대기열에서 폴링되도록합니다.
Answer: C,D