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  • Exam Code: MS-203
  • Exam Name: Microsoft 365 Messaging
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1
Which adjusting entry should be used at year-end to account for interest expense on the long-term debt?
A. Interest expense US $50,000 Cash US $50,000
B. Interest expense US $50,000 Interest payable US $50,000
C. Interest expense US $100,000 Interest payable US $100,000
D. Interest payable US $100,000 Interest expense US $100,000
Answer: B
Explanation:
The debt was issued on July 1 and has been outstanding for only 6 months. Interest expense equals the face amount of the debt multiplied by the interest rate and the fraction of the year the debt was outstanding [US $1.000.000 x 10% x6 - 12) = US $50,000].
Because interest is payable on July1 6 months' interest is accrued and expensed in the current period. The payable is also recognized in the current period. Thus, the adjusting entry should be
Interest expense US $50,000 Interest payable US $50.000
Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.


NEW QUESTION: 2
A customer enquires about whether all his data is secure on AWS and is especially concerned about Elastic Map Reduce (EMR) so you need to inform him of some of the security features in place for AWS.
Which of the below statements would be an incorrect response to your customers enquiry?
A. Amazon EMR customers can choose to send data to Amazon S3 using the HTTPS protocol for secure transmission.
B. Customers may encrypt the input data before they upload it to Amazon S3.
C. Amazon S3 provides authentication mechanisms to ensure that stored data is secured against unauthorized access.
D. Every packet sent in the AWS network uses Internet Protocol Security (IPsec).
Answer: D
Explanation:
Amazon S3 provides authentication mechanisms to ensure that stored data is secured against unauthorized access. Unless the customer who is uploading the data specifies otherwise, only that customer can access the data. Amazon EMR customers can also choose to send data to Amazon S3 using the HTTPS protocol for secure transmission. In addition, Amazon EMR always uses HTTPS to send data between Amazon S3 and Amazon EC2. For added security, customers may encrypt the input data before they upload it to Amazon S3 (using any common data compression tool); they then need to add a decryption step to the beginning of their cluster when Amazon EMR fetches the data from Amazon S3.
Reference: https://aws.amazon.com/elasticmapreduce/faqs/

NEW QUESTION: 3
Which of the following is a factor that could negatively influence the success of the deployment of a tool within an organization?
A. Introducing the tool to all the test learns of the organization at the same time
B. Adapting and improving the processes to the usage of the tool
C. Collecting usage information of the tool from the early projects
D. Providing training and coaching for new users of the tool
Answer: A

NEW QUESTION: 4
お客様は、Windows Proアップグレードの対象となるオペレーティングシステム要件を確認する必要があります。
顧客はどのドキュメントをレビューすべきですか?
A. Volume Licensing Product Use Rights (PUR)
B. Microsoft Business and Services Agreement (MBSA)
C. End User License Agreement (EULA)
D. Volume Licensing Service Center (VLSC)
E. Microsoft Product List
Answer: A
Explanation:
Explanation
* Product Use Rights (PUR)
When you purchase a software license through a Microsoft Volume Licensing program, the terms and conditions for how you can use the software are defined in the Volume Licensing Product Use Rights (PUR) document, Product List document, and program agreement.
* Whether you want to upgrade your PCs to Windows 8.1, gain access to offerings such as Software Assurance and the Microsoft Desktop Optimization Pack, or use Windows with greater flexibility, there is a Microsoft Volume Licensing solution that is right for your organization.

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