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SAP C_THR12_2311-German
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NEW QUESTION: 1
監査は、全社的な制限の後に行われ、数人の従業員が役割を変更しました。監査中に、機密データへのアクセスに関する以下の欠陥が見つかりました。
将来、同様の監査結果を防ぐための最良の方法は次のうちどれですか？
A. 給与計算サーバーと人事サーバーにDLPソリューションを実装します。
B. 人事サーバーにルールベースのアクセス制御を実装します。
C. 給与部門の職務分離を実施します。
D. 定期的な許可の監査とレビューを実施します。
Answer: C
NEW QUESTION: 2
IP FPM is more accurate than traditional measurement methods, but can only be measured indirectly, and it is impossible to detect real messages.
A. True
B. False
Answer: B
NEW QUESTION: 3
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.
A. $55,000
B. $1,300
C. $2,500
D. $1,000
E. $1,500
F. $10,000
G. $75,000
H. $3,000
I. $500
J. $900
K. $0
L. $2,000
M. $1,250
N. $25,000
O. $50,000
Answer: K
Explanation:
Explanation
"A" is correct. $0. Property received by gift has two bases: one for computing gain and another for
computing loss. Joan's basis for gain is the grandfather's adjusted basis ($60,000). Using this basis for
gain, Joan has a loss of: $56,000 - $60,000 = ($4,000 loss). Joan's basis for loss is the fair market value
of the property on the date of the gift ($50,000). Using this basis for loss, Joan has a gain of: $56,000 -
$ 50,000 = $6,000 gain. In this unusual situation, Joan has neither a gain nor a loss, although the
transaction must be reported.
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