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Vendor: ISACA

Exam Code: CISM Dumps

Questions and Answers: 104

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NEW QUESTION: 1
Ashley Corporation constructed an office building for its own use. During 2000, the average accumulated expenditure for construction was $4,000,000. At the end of 1999, Ashley had borrowed
$ 1,000,000 specifically for the construction costs. The interest on the construction loan was 11%. The only other debt was $10,000,000 debentures (outstanding all of 2000), with an interest rate of 8%. What are the amounts of interest to be capitalized in 2000 and expensed in 2000?
A. $110,000 and $800,000
B. $350,000 and $560,000
C. $440,000 and $110,000
Answer: B
Explanation:
The amount of interest to be capitalized cannot exceed the appropriate interest rates multiplied by the average accumulated expenditures for construction. It is to be applied first using any specific borrowing. The interest capitalized would be ($1,000,000 x . 11) + ($3,000,000 x .08) = $110,000
+ $240,000 = $350,000. The amount to be expensed would be the remainder of the total interest of
$ 910,000, which is $560,000.

NEW QUESTION: 2
会社は、AWSで新しい高可用性Webアプリケーションを設計しています。アプリケーションには、AWSのアプリケーションサーバーから会社のオンプレミス環境でホストされるバックエンドREST APIへの一貫した信頼できる接続が必要です。 AWSとオンプレミス間のバックエンド接続は、プライベート仮想インターフェイスを介してAWS Direct Connect接続経由でルーティングされます。 Amazon Route 53を使用して、アプリケーションのプライベートDNSレコードを管理し、バックエンドREST APIでIPアドレスを解決します。
バックエンドAPIへの信頼できる接続を提供する設計はどれですか?
A. 異なるネットワークキャリアからの2番目のDirect Connect接続をインストールし、最初のDirect Connect接続と同じ仮想プライベートゲートウェイに接続します。
B. バックエンドREST APIに少なくとも2つのバックエンドエンドポイントを実装し、Route 53ヘルスチェックを使用して各バックエンドエンドポイントの可用性を監視し、DNSレベルのフェールオーバーを実行します。
C. オンプレミスのデータセンターからAWSにパブリックインターネット経由でルーティングされるIPSec VPN接続を作成し、Direct Connect接続と同じ仮想プライベートゲートウェイに接続します。
D. 同じネットワークキャリアからの同じDirect Connect接続用に2番目のクロスコネクトをインストールし、両方の接続を同じプライベート仮想インターフェイス上の同じリンクアグリゲーショングループ(LAG)に参加させます。
Answer: B
Explanation:
https://aws.amazon.com/answers/networking/aws-single-data-center-ha-network-connectivity/

NEW QUESTION: 3
Mit welchem der folgenden apt-get-Befehle werden die neuesten Versionen aller derzeit installierten Pakete installiert?
A. installieren
B. aktualisieren
C. Voll-Upgrade
D. Auto-Update
E. dist-upgrade
Answer: E


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