
MS-721 Exam Fragen, MS-721 PDF & MS-721 Vorbereitungsfragen - Insideopenoffice
Microsoft MS-721
Collaboration Communications Systems Engineer
Questions and Answers | : 347 |
File Format | |
Windows Compatibility | : Windows 10/8/7/Vista/2000/XP/98 |
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MS-721 Prüfungsguide: Collaboration Communications Systems Engineer & MS-721 echter Test & MS-721 sicherlich-zu-bestehen
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NEW QUESTION: 1
In November of the current year, the vice-president of a local bank reviews the bank's mortgage portfolio prior to the December 31 year-end. The bank's largest client has mortgages on buildings in three cities. The client has incurred net losses for the past 3 years and is now experiencing serious cash flow problems. For the past 6 months, no payments have been made on any of the three mortgages. The vice-president reluctantly concludes that it is probable that the full amount of principal and interest will not be collected. What is the impact of this conclusion on the local bank's current year financial statements?
A. No accounting or disclosure of a possible loss in value is necessary.
B. The carrying amount of the mortgages should be reduced, with a charge to the income statement
C. The carrying amount of the mortgages should be reduced, with a charge directly to retained earnings.
D. Contingency note disclosure of a possible impairment is required.
Answer: B
Explanation:
A financial asset, such as a lender's mortgage receivable, is impaired if its carrying amount at the balance sheet date exceeds its estimated recoverable amount If it is probable that all amounts due on such a held-to-maturity investment a financial asset carried at amortized cost) cannot be collected, the loss should be included in profit or loss_ The loss equals the difference between the carrying amount and the present value of the expected future cash flows discounted at the original effective interest rate. The carrying amount of the asset should be reduced to its estimated recoverable amount directly or by crediting an allowance account.
NEW QUESTION: 2
An IS auditor is evaluating a corporate network for a possible penetration by employees. Which of the following findings should give the IS auditor the GREATEST concern?
A. Many user IDs have identical passwords.
B. There are a number of external modems connected to the network.
C. Network monitoring is very limited.
D. Users can install software on their desktops.
Answer: A
Explanation:
Exploitation of a known user ID and password requires minimal technical knowledge and exposes the network resources to exploitation. The technical barrier is low and the impact can be very high; therefore, the fact that many user IDs have identical passwords represents the greatest threat. External modems represent a security risk, but exploitation still depends on the use of a valid user account. While the impact of users installing software on their desktops can be high {for example, due to the installation of Trojans or key-logging programs), the likelihood is not high due to the level of technical knowledge required to successfully penetrate the network. Although network monitoring can be a useful detective control, it will only detectabuse of user accounts in special circumstances and is, therefore, not a first line of defense.
NEW QUESTION: 3
Cisco Security Manager 4.4 Webサーバまたはクライアントへのログインまたはそのデータベースのバックアップで問題が発生した場合、どのアカウントが不適切に変更された可能性が高いですか?
A. admin(デフォルトの管理者アカウント)
B. casuser(デフォルトのサービスアカウント)
C. guest(デフォルトのゲストアカウント)
D. user(デフォルトのユーザーアカウント)
Answer: B
NEW QUESTION: 4
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
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Microsoft MS-721
Collaboration Communications Systems Engineer
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Microsoft MS-721 (Collaboration Communications Systems Engineer)
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