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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these
transactions as: a change in accounting principle, a change in accounting estimate, a correction of an
error in previously presented financial statements, or neither an accounting change nor an accounting
error.
Item to Be Answered
During 1993, Quo determined that an insurance premium paid and entirely expensed in 1992 was for the
period January 1, 1992, through January 1, 1994.
List A (Select one)
A. Correction of an error in previously presented financial statements.
B. Change in accounting estimate.
C. Neither an accounting change nor an accounting error.
D. Change in accounting principal.
Answer: A
Explanation:
Choice "c" is correct. Expensing insurance premiums when paid (rather than allocating them to the
periods benefited) is a correction of an error in previously presented financial statements.

NEW QUESTION: 2
A company has thousands of Amazon EC2 instances as well as hundreds of virtual machines on-premises.
Developers routinely sign in to the console for on-premises systems to perform troubleshooting. The developers want to sign in to AWS instances to run performance tools, but are unable to due to the lack of a central console logging system. A DevOps engineer wants to ensure that console access is logged on all systems.
Which combination of steps will meet these requirements? (Select TWO.)
A. Attach a role to all AWS instances that contains the appropriate permissions. Create an AWS Systems Manager managed-instance activation. Install and configure Systems Manager Agent on on-premises machines.
B. Enable AWS Systems Manager Session Manager logging to an Amazon S3 bucket. Direct developers to connect to the systems with Session Manager only.
C. Install and configure an Amazon CloudWatch Logs agent on all systems. Create an AWS Systems Manager managed-instance activation.
D. Set up a Site-to-Site VPN connection between the on-premises and AWS networks. Set up a bastion instance to allow developers to sign in to the AWS instances.
E. Enable AWS Systems Manager Session Manager logging to AWS CloudTrail. Direct developers to continue normal sign-in procedures for on-premises. Use Session Manager for AWS instances.
Answer: A,B

NEW QUESTION: 3
App1という名前のAzure Webアプリがあり、2つから5つのインスタンス間で実行されるように構成されています。現在、App1の3つのインスタンスが実行されています。
App1には、次のオートスケールルールがあります。
* CPUパーセンテージが80以上の場合は、インスタンス数を1つ増やします。
* CPUパーセンテージが60以下の場合、インスタンス数を1つ減らします。
App1の次のCPU使用率を評価しています。
* 60％
* 55％
* 50％
* 45％
App1をスケールインさせる使用率を特定する必要があります。
A. 45％および50％のみ
B. 45％のみ
C. 45％、50％、55％のみ
D. 50％および55％のみ
Answer: C
Explanation:
Explanation
Azure Monitor autoscaling allows you to scale the number of running instances up or down, based on telemetry data (metrics). Scale-in occurs when the instances are decrease. For this rule the instances are decreased when the CPU usage is 60% or lower.
References:
https://docs.microsoft.com/en-us/azure/azure-monitor/platform/autoscale-custom-metric
https://docs.microsoft.com/en-us/azure/azure-monitor/platform/autoscale-common-metrics