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Vendor: CIPS

Exam Code: L5M7 Dumps

Questions and Answers: 104

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NEW QUESTION: 1
손익 계산서의 비용 함수 형식과 미국 GAAP에서 인정 된 "축소 된"형식의 주요 차이점은 다음과 같습니다.
A. 작동 및 비 작동 데이터.
B. 소득세 및 관리비.
C. 특별 항목의 소득세에 대한 영향과 손익의 통상적인 활동으로 인한 소득세에 대한 영향.
D. 재화 판매 비용 및 관리 비용.
Answer: A
Explanation:
IRS 1 does not require a particular income statement format, although, at a minimum, certain line items must be presented. The nature-of-expense format for the income statement provides one grouping for income items and one for expense items, similar to the "single-step" format recognized under U.S. GAAP. The function-of-expense format, on the other hand, resembles the U.S. GRAP "condensed" format except in one crucial respect: Under U.S. GAAP, other income and expenses must be reported in a separate section after income from operations.

NEW QUESTION: 2
When forecasting individual goals, which of the following settings are available?
Please choose the correct answer.
Response:
A. Current guidelines
B. Current year target amount
C. Custom calculation for bonus forecasting.
D. Previous year's guidelines
Answer: C

NEW QUESTION: 3
AWSサーバーレスプラットフォームの一部であるサービスはどれですか?
A. Amazon EC2、Amazon S3、Amazon Athena
B. Amazon Kinesis、Amazon SQS、Amazon EMR
C. AWSステップ関数、Amazon DynamoDB、Amazon SNS
D. Amazon Athena、Amazon Cognito、Amazon EC2
Answer: C
Explanation:
AWS provides a set of fully managed services that you can use to build and run serverless applications. Serverless applications don't require provisioning, maintaining, and administering servers for backend components such as compute, databases, storage, stream processing, message queueing, and more. You also no longer need to worry about ensuring application fault tolerance and availability. Instead, AWS handles all of these capabilities for you. Serverless platform includes: AWS lambda, Amazon S3, DynamoDB, API gateway, Amazon SNS, AWS step functions, Amazon kinesis and developing tools and services.


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