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NEW QUESTION: 1
You are designing an application. You plan to use Azure SQL Database to support the application.
The application will extract data from the Azure SQL Database and create text documents. The text documents will be placed into a cloud-based storage solution. The text storage solution must be accessible from an SMB network share.
You need to recommend a data storage solution for the text documents.
Which Azure data storage type should you recommend?
A. Table
B. Files
C. Blob
D. Queue
Answer: B
Explanation:
Azure Files enables you to set up highly available network file shares that can be accessed by using the standard Server Message Block (SMB) protocol.
References:
https://docs.microsoft.com/en-us/azure/storage/common/storage-introduction
https://docs.microsoft.com/en-us/azure/storage/tables/table-storage-overview
NEW QUESTION: 2
회사는 온-프레미스 서버에서 응용 프로그램을 유지 관리합니다. 회사는 애플리케이션을 사용할 수 없는 경우 사용자를 Amazon S3에서 호스팅되는 정적 유지 관리 페이지로 자동 리디렉션하려고 합니다.
사용자가 자동으로 리디렉션되도록 하는 가장 효율적인 방법은 무엇입니까?
A. Amazon Route 53 장애 조치 라우팅 정책을 사용하고 애플리케이션을 기본으로, Amazon S3 정적 페이지를 보조로 구성하십시오.
B. Amazon Route 53을 사용하여 애플리케이션과 Amazon S3 모두에 대해 여러 개의 A 레코드를 설정하십시오.
C. Amazon Route 53 가중 라우팅 정책을 사용하고 애플리케이션을 높이고 Amazon S3 정적 페이지를 낮게 구성하십시오.
D. Amazon CloudWatch Events를 사용하여 정적 페이지를 가리 키도록 DNS를 변경하는 AWS Lambda 함수를 트리거하십시오.
Answer: A
NEW QUESTION: 3
Debtor Bank는 10 년간 15 %의 미화 $ 10 만, 미화 30,000 달러의 이자를 지급했습니다. 재정적으로 어려움이 있기 때문입니다. 채무자는 지난 2 년간 연간이자 지불을 할 수 없었으며 현재 n-ate가 지급 될 예정입니다. 따라서. 은행은 법적으로 구조 조정에 동의
채무자의 부채 :
미화 3 만 달러의이자가 발생했습니다.
채무자에게는 부채를 8 %이자로 상환하기 위해 3 년이 더 주어졌다. 지불은 연말에 매년 이루어집니다. 신용 등급이 비슷한 발행자의 유사한 상품에 대해 우선 요율을 사용하여 지불하는 현재 가치는 US $ 84.018입니다.
구조 조정 날짜에 Debtor는 다음을 올바르게 기록합니다.
A. 45,982 달러의 이익.
B. US $ 30.000의 손실.
C. 소화가 일어나지 않아서 손익이 발생하지 않습니다.
D. US $ 30.000의 이익.
Answer: A
Explanation:
Derecognition of a financial liability or a part) occurs only by means of extinguishment.
This condition is satisfied only when the debtor pays the creditor or is legally released from primary responsibility either by the creditor or through the legal process. An extinguishment and derecognition of the old debt and recognition of new debt occurs when the borrower and lender exchange debt instruments with substantially different terms, that is, when the respective discounted cash flows differ by at least 10%. A substantial modification of terms is also accounted for as an extinguishment. The difference between the carrying amountincluding unamortized costs) of a liabilityor part) that has been extinguished or transferred and the amount paid is included in profit or loss. This transaction qualifies as an extinguishment based on a substantial modification of terms because the discounted cash flow from the old debtUS $130.000 due immediately and the new debtgiven as US $84.018) differ by at least 10%. Hence, the amount included by Debtor in profit or loss at the date of the restructuring is a US $45,982 gain$130.000 - $84.018) that is. the difference between the carrying amount extinguished and the amount paid the present value of the new debt instrument determined by discounting the cash outflows at the prevailing rate for similar instruments of an issuer with a similar credit rating). The entry is to debit the extinguished liability for accrued interest and principal US $130.000), debit discount on note payable US $15,982), credit note payable US $100.000) and credit gain US $45,982).
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