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NEW QUESTION: 1
Windows 2012 R2 Hyper-V 역할 서버를 실행하면 files.vhd의 크기를 줄여야 합니다.
어떤 PowerShell cmdlet 옵션을 먼저 실행해야 합니까?
A. Mount-VHD
B. Convert-VHD
C. Resize-VHD
D. Dismount-VHD
Answer: B

NEW QUESTION: 2
技術者が新しいサーバーにオペレーティングシステムのインストールを完了し、IPアドレス情報を提供する必要があります。 サーバーがDMZネットワークに接続されます。 ネットワーク上のデバイスは、192.168.55.1のデフォルトゲートウェイアドレスを使用します。 次のうち、DMZネットワーク内のサーバに有効なIPアドレスはどれですか？
A. IP: 192.168.55.5, NETMASK 255.255.255.128
B. IP: 192.168.55.1, NETMASK 255.255.255.0
C. IP: 192.168.55.155, NETMASK 255.255.255.128
D. IP: 192.168.55.255, NETMASK 255.255.255.0
Answer: A

NEW QUESTION: 3
Under US GAAP accounting, R&D expenses cannot be capitalized. They must be expensed as and when incurred. Which of the following is NOT a reason to support this practice?
A. R&D expenses are difficult to measure and hence, must be expensed in accordance with accrual accounting principles.
B. There remains a high uncertainty about the ultimate benefits to be derived from the R&D activities on which the expenses are incurred.
C. In most cases, there is a significant lag between R&D expenses and the determination of the potential success of the research.
D. Most R&D activities represent intangible benefits which are hard to evaluate objectively from an accounting perspective.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Note that R&D expenses are, for the most part, are clearly ear-marked as such and hence, are not difficult to measure. Of course, some of these expenses go into generating tangible assets like laboratories and flasks but these are easily measurable and do get capitalized under US GAAP. The other three reasons imply that it is difficult to measure the present value of the assets being generated (if at all) by the research. This prevents a consistent and reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution of expensing all the R&D costs.

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