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NEW QUESTION: 1
A building was purchased on 1 January 20X1 for $300,000 and had a useful economic life of 40 years. On
1 January 20X5 the building was revalued by a professional surveyor at $450,000. Directors decided to incorporate the revalued amount into the financial statements.
The accounting entries to record the initial revaluation of the building in the financial statements for the year ended 31 December 20X5 will be to debit building cost $150,000 and then:
A. debit accumulated depreciation $30,000 and credit revaluation reserve $180,000.
B. credit accumulated depreciation $37,500 and credit revaluation reserve $112,500.
C. debit accumulated depreciation $37,500 and credit revaluation reserve $187,500.
D. credit accumulated depreciation $30,000 and credit revaluation reserve $120,000.
Answer: A

NEW QUESTION: 2
Amazon EC2では、5分以内に自動的に使用可能になるAmazon EBSボリュームのモニタリングデータの種類はどれですか？
A. 基本
B. 詳細
C. 一次
D. 頭文字
Answer: A
Explanation:
Basicは、（Amazon EBSボリューム用の）モニタリングデータの種類です。
5分間無料で呼ばれる。
http://docs.amazonwebservices.com/AWSEC2/latest/UserGuide/monitoring-volume-status.html

NEW QUESTION: 3
Improving the Testing Process
Consider the following statements describing the importance of improving the test process:
I. Test process improvement is important because being focused only on the test process it can provide recommendations to improve the test process itself, but it can't indicate or suggest improvement to areas of the development process
II. Test process improvement is important because it is much more effective than software process improvement to improve the quality of a software system
III. Test process improvement is important because several process improvement models (STEP, TPI Next, TMMi) have been developed over the years
IV. Test process improvement is important because every organization, regardless of the context, should always achieve the maximum level of maturity of testing described in the test improvement models such as TMMi
Which of the following answers is correct?
A. I, II, III and IV are false
B. I, II and III are false; IV is true
C. I and IV are true; II and III are false
D. I, II and III are true; IV is false
Answer: A