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NEW QUESTION: 1
올해 6 월 1 일, XYZ Company는 영국 파운드를 10,000 유로에 구입했습니다. 또한 25,000 유로의 토지를 인수했습니다. 연말 또는 12 월 31 일의 XYZ Company 회계 연도에서 파운드의 현물 환율은 1.20 유로였습니다. 그 땅의 가치는 27,500 유로였습니다. XYZ Company는 비 화폐 성 항목을 역사적 비용으로 기록합니다. 다음 중 XYZ Company 대차 대조표에이 거래가 올바르게 표시된 것은 무엇입니까?
A. EUR10,000 EUR27,500
B. EUR12,000 EUR25,000
C. EUR12,000 EUR27,500
D. EUR10,000 EUR25,000
Answer: B
Explanation:
At the balance sheet date, monetary items are reported at the closing rate, which is often the spot rate on the balance sheet date. Nonmonetary items measured at historical cost reported at the rate on the transaction date. Thus, the pounds are reported at EUR12.0001.20
EUR/E x EUR10,000), and the land is reported at EUR25,000.

NEW QUESTION: 2
SSIPは最初どのノードにありますか？
A. 最高のノードID
B. 最大論理ノード番号
C. 最小論理ノード番号
D. 最低のノードID
Answer: D
Explanation:
SmartConnectサービスIP（SSIP）は常に、クラスター（ほとんどの場合Node1）の最下位ノード（利用可能）に常駐します。このIPは、最小ノード番号がオフラインになる（計画/計画外）までノード間を移動しません。

NEW QUESTION: 3
Transport Layer Security（TLS）で使用されるデジタル証明書は、次のうちどれをサポートしていますか？
A. サーバーの身元とデータを秘密に
B. 多要素認証（MFA）
C. 情報入力検証
D. 否認防止管理およびデータ暗号化
Answer: A