HRCI SPHRi Q&A - in .pdf

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  • Exam Code: SPHRi
  • Exam Name: Senior Professional in Human Resources - International
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NEW QUESTION: 1
オンプレミスのデータセンターとAzureサブスクリプションがあります。データセンターには2つのVPNデバイスが含まれています。
サブスクリプションには、VNet1という名前のAzure仮想ネットワークが含まれています。 VNet1にはゲートウェイサブネットが含まれています。
サイト間VPNを作成する必要があります。ソリューションでは、Azure VPNゲートウェイの単一インスタンスに障害が発生すること、または単一のオンプレミスVPNデバイスに障害が発生することを確認する必要があります。
Azureに必要なパブリックIPアドレス、仮想ネットワークゲートウェイ、およびローカルネットワークゲートウェイの最小数はいくつですか?回答するには、回答エリアで適切なオプションを選択します。
注:各正しい選択には1ポイントの価値があります。

Answer:
Explanation:

Explanation
Box 1: 2
https://docs.microsoft.com/en-us/azure/vpn-gateway/vpn-gateway-activeactive-rm-powershell Box 2: 2 Every Azure VPN gateway consists of two instances in an active-standby configuration. For any planned maintenance or unplanned disruption that happens to the active instance, the standby instance would take over (failover) automatically, and resume the S2S VPN or VNet-to-VNet connections.
Box 3: 2
Dual-redundancy: active-active VPN gateways for both Azure and on-premises networks References:
https://docs.microsoft.com/en-us/azure/vpn-gateway/vpn-gateway-highlyavailable

NEW QUESTION: 2






Answer:
Explanation:

Explanation


NEW QUESTION: 3
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.

Exhibit 2 contains selected information from Viper's financial statement footnotes.

Using only the information contained in Exhibit 2, which of the following statements is most correct when presenting Viper's consolidated income statement for the year ended 2010?
A. An impairment loss of $275 million should be recognized under U.S. GAAP.
B. No impairment loss is recognized under U.S. GAAP or IFRS.
C. An impairment loss of $5 million should be recognized under IFRS.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
According to U.S. GAAP, the goodwill is not impaired since the $1,475 million fair value of Gremlin exceeds the $1,425 million carrying value. Thus, no impairment loss is recognized.
Under IFRS, no impairment loss is recognized since the $1,430 million recoverable amount exceeds the
$1,425 million carrying value. (Study Session 5, LOS 21.b)

NEW QUESTION: 4
Your company creates a separate project for infrastructure services, so as to track these costs separately and then allocate to various projects that use the services of the infrastructure team. You want to allocate these costs by first attributing a fixed percentage of the source amount to each project and then spread it across tasks based on the actual labor hours charged to each task.
Which allocation basis method would you use to meet this requirement? (Choose the best answer.)
A. target percentage and spread evenly
B. prorate
C. target percentage and prorate
D. spread evenly
Answer: D

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