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NEW QUESTION: 1
Which of the following is/are not extraordinary items?
I. Write-downs of inventory
II. Expropriation by a foreign government
III. Losses due to hurricanes
IV. Gains from disposal of a business segment
A. I & II
B. I & III
C. II, III & IV
D. I & IV
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Gains from disposal of a business segment are part of "Discontinued Operations," not extraordinary items.
They appear segregated from the income from continuing operations as well as extraordinary items and are reported net of tax effects. Inventory write-downs and other such asset revaluations are considered unusual but not extraordinary items. These appear as part of income from continuing operations.

NEW QUESTION: 2
CSAは、災害発生後にクライアントのパブリッククラウドサイトを同じ地域の別の場所でオンラインにする必要があります。
RPOは8時間、RTOは4時間です。次のうちどれがこの目的を達成するための最良の方法ですか？
A. 8時間前から失敗したパブリッククラウドサイトのバックアップを使用して、6時間以内に新しい場所にサイトを復元します。障害が発生したサイトから地域のオンラインパブリッククラウドサイトにユーザーを切り替えます。
B. 30分前の障害が発生したパブリッククラウドサイトからのバックアップを使用して、4時間半以内に新しい場所にサイトを復元します。障害が発生したサイトから地域のオンラインパブリッククラウドサイトにユーザーを切り替えます。
C. 2時間前の障害が発生したパブリッククラウドサイトからのバックアップを使用して、2時間以内に新しい場所にサイトを復元します。障害が発生したサイトから地域のオンラインパブリッククラウドサイトにユーザーを切り替えます。
D. 6時間前の障害が発生したパブリッククラウドサイトからのバックアップを使用して、8時間以内に新しい場所にサイトを復元します。障害が発生したサイトから地域のオンラインパブリッククラウドサイトにユーザーを切り替えます。
Answer: C

NEW QUESTION: 3

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