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  • Exam Number/Code : Energy-and-Utilities-Cloud
  • Exam Name : Salesforce Energy and Utilities Cloud Accredited Professional Exam
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1
On February 1, Year 1, a computer software firm agrees to program a software package.
Twelve payments of US $1 0.000 on the first of each month are to be made, with the first payment March 1, Year 1. The software is accepted by the client June 1, Year 2. How much Year 1 revenue should be recognized?
A. US $100.000
B. US $0
C. US $110.01,0
D. US $120.000
Answer: B
Explanation:
Recognition of an element of financial statements income, which includes revenue and gains) requires that two criteria be met. It must be probable that any future economic benefit associated with the item will flow to or from the entity, and the cost or value of the item must be measurable with reliability. The usual procedures for income recognition. e.g., that income be earned, reflect these criteria. Thus, income is recognized when an increase in future economic benefits is associated with an increase in an asset or a decrease in a liability. However, the entity has not substantially completed what it must do to be entitled to the benefits represented by the advance payment, and the receipt of future economic benefits is not sufficiently certain to merit income recognition.
Accordingly, a liability should be recognized because the entity has a current obligation arising from a past event that will require an outflow of economic benefits, that is, to deliver the software or to refund the customer's money. Thus, a liability for US $100,000 and revenue of US $0 should be recognized for Year I NOTE: This analysis assumes that the sale of the software is a sale either of goods or of services for which the appropriate conditions have not been met. Under IRS 18, Revenue Recognition, revenue is recognized for a sale of goods when the entity has transferred the significant risks and rewards of ownership, the entity has neither continuing managerial involvement to a extent associated with ownership nor effective control over the goods, the amount can be reliably measured, it is probable that the economic benefits will flow to the entity, and transaction costs can be reliably measured. For a sale of services, revenue is recognized when revenue can be reliably measured, it is probable that the economic benefits will flow to the entity, the stage of completion can be reliably measured, and the costs incurred and the costs to complete can be reliably measured.

NEW QUESTION: 2
Which two statements correctly describe ClientLink on a Cisco WLC v7.0.116.0? (Choose two.)
A. Beamforming starts only when 802.11a clients reach a minimum of -50 dBm or weaker.
B. Beamforming starts only when 802.11a clients reach a minimum of -70 dBm or weaker.
C. Beamforming starts only when 802.11a clients reach a minimum of -60 dBm or weaker.
D. It is supported on 802.11n APs for 802.11n clients.
E. It is supported on 802.11n APs for 802.11a/g clients.
F. It is supported on non-802.11n APs for 802.11a/b/g clients.
Answer: C,E

NEW QUESTION: 3
모든 인바운드 트래픽을 허용하고 모든 아웃 바운드 트래픽을 거부하도록 네트워크 ACL을 구성하여 인스턴스가 VPC 서브넷으로 시작됩니다. 인스턴스의 보안 그룹은 모든 IP 주소에서 SSH를 허용하고 모든 아웃 바운드 트래픽을 거부하도록 구성되어 있습니다. 인스턴스에 대한 SSH 액세스를 허용하기 위해 어떤 변경이 필요합니까?
A. 아웃 바운드 트래픽을 허용하도록 아웃 바운드 보안 그룹 및 아웃 바운드 네트워크 ACL을 수정해야 합니다.
B. 아웃 바운드 트래픽을 허용하도록 아웃 바운드 보안 그룹을 수정해야 합니다.
C. 아웃 바운드 트래픽을 허용하도록 아웃 바운드 네트워크 ACL을 수정해야 합니다.
D. SSH를 사용하여 모든 IP 주소에서 액세스할수 없습니다.
Answer: A

 

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