Exam Code: ESRS-Professional
Exam Name: ESRS Professional Certification Exam
Version: V13.25
Q & A: 72 Questions and Answers
ESRS-Professional Free Demo download
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NEW QUESTION: 1
AWSコンプライアンスプログラムがAWSのお客様に提供する利点は次のうちどれですか? (2つ選択してください。)
A. AWSは、一般的なコンプライアンスフレームワークドキュメントのメンテナンスを担当します。
B. 他のクラウドプロバイダーが使用しているコンプライアンスフレームワークの使用を保証します。
C. AWSが物理的なセキュリティとデータ保護を維持していることをお客様に保証します。
D. ホストされているワークロードが、サポートされているコンプライアンスフレームワークの制御に自動的に準拠していることを確認します。
E. 顧客のワークロードに関連するようになると、新しいコンプライアンスフレームワークが採用されます。
Answer: A,D
Explanation:
Reference: https://d0.awsstatic.com/whitepapers/compliance/AWS_Risk_and_Compliance_Whitepaper.pdf
NEW QUESTION: 2
A Service Level Agreement is?
A. An agreement between the Service Provider and an internal organization
B. An agreement between the Service Provider and their customer
C. The part of a contract that specifies responsibilities of each party
D. An agreement between a Service Provider and an external supplier
Answer: B
NEW QUESTION: 3
HOTSPOT
Answer:
Explanation:
NEW QUESTION: 4
You are using the Payable's Deferred Expense feature (also known as Multiperiod Accounting). You have entered an invoice for a three-month lease that is entered on Jan 10th. The total expense is $12,000 and it covers the rental period from Jan 1st to Mar 31st.
Assuming that the rental expenses are split evenly per month and a monthly accounting calendar is used, what would the accounting entry be?
A. On Jan 10th, Debit Prepaid Expense 12,000 and Credit Liability for 12,000 and then On Jan 31st, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000 On Feb 28th, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000 On Mar 31st, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000
B. On Jan 10th, Debit Prepaid Expense for 12,000 and Credit Liability 12,000
C. On Mar 31st, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000 On Jan 10th, Debit Rental Expense for 12,000 and Credit Cash for 12,000
D. On Jan 31st, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000 On Feb 28th, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000
Answer: A
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