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NEW QUESTION: 1
1 년에 한 번 24 시간 동안 실행되는 무중단 워크로드에 대해 가장 비용 효율적인 Amazon EC2 요금 모델은 무엇입니까?
A. 스팟 인스턴스
B. 온 디맨드 인스턴스
C. 전용 인스턴스
D. 예약 인스턴스
Answer: B
Explanation:
With On-Demand instances, you pay for compute capacity by the hour or the second depending on which instances you run. No longer-term commitments or upfront payments are needed. You can increase or decrease your compute capacity depending on the demands of your application and only pay the specified per hourly rates for the instance you use.
NEW QUESTION: 2
What is the recommended way to ensure that firewalls have the most current set of signatures for up-to-date protection?
A. Run a Perl script to regularly check for updates and alert when one in released
B. Store updates on an intermediary server and point all the firewalls to it
C. Utilize dynamic updates with an aggressive update schedule
D. Monitor update announcements and manually push updates to firewalls
Answer: D
NEW QUESTION: 3
Andrew Carson is an equity analyst employed at Lee, Vincent, and Associates, an investment research firm. In a conversation with his supervisor, Daniel Lau, Carson makes the following two statements about defined contribution plans.
Statement I: Employers often face onerous disclosure requirements.
Statement 2: Employers often bear all the investment risk.
Carson is responsible for following Samilski Enterprises (Samilski), a publicly traded firm that produces motorcycles and other mechanical parts. It operates exclusively in the United States. At the end of its 2009 fiscal year, Samilski's employee pension plan had a projected benefit obligation (PBO) of $320 million.
Also, unrecognized prior service costs were $35 million, the fair value of plan assets was $316 million, and the unrecognized actuarial gain was $21 million.
Carson believes the rate of compensation increase will be 5% as opposed to 4% in the previous year, and the discount rate will be 7% as opposed to 8% in the previous year.
This past year, Samilski began using special purpose entities (SPEs) for various reasons. In preparation for analyzing the SPE disclosures in the footnotes to the financial statements, Carson prepares a memo on SPEs. In the memo, he correctly concludes that the company will be required under new accounting rules to classify them as variable interest entities (VIE) and consolidate the entities on the balance sheet rather than report them using the equity method as in the past.
Under current U.S. GAAP pension accounting standards, the amount of the pension asset or liability that Samilski should report on its 2009 fiscal year end balance sheet is closes/ to a:
A. $14 million liability
B. $4 million liability
C. $10 million liabilily
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Under current U.S. GAAP pension accounting rules, which apply 10 firms with fiscal year ends after December 2006, Samilski will report the funded status of the plan on its balance sheet.
funded status = fair market value of plan assets less PBO
= $316 milli on less $320 million
= $4 million underfunded
Therefore. Samilski will report a $4 million liability on its balance sheet.
(Study Session 6, LOS 22.b)