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NEW QUESTION: 1
Items reported as prior-period adjustments
A. do not affect the presentation of prior-period comparative financial statements.
B. do not include the effect of a mistake in the application of accounting principles as this is accounted for as a change in accounting principle rather than a prior-period adjustment.
C. are reflected as adjustments of the opening balance of the retained earnings of the earliest period presented.
D. do not require further disclosure in the body of financial statements.
E. none of these answers.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Prior-period adjustments are made for the correction of errors. All the effects of errors on prior-period financial statements are reported as adjustments to beginning retained earnings for the earliest period presented in the retained earnings statement.

NEW QUESTION: 2
Microsoft Azureにラムダアーキテクチャを実装するデータエンジニアです。オープンソースのビッグデータソリューションを使用して、データを収集、処理、および保守します。分析データストアのパフォーマンスが低下しています。
次の要件を満たすソリューションを実装する必要があります。
データウェアハウジングを提供する
継続的な管理活動を削減
SQLクエリの応答を1秒未満で配信します
要件を満たすには、HDInsightクラスターを作成する必要があります。
どのタイプのクラスターを作成する必要がありますか？
A. インタラクティブクエリ
B. Apache Spark
C. Apache HBase
D. Apache Hadoop
Answer: B
Explanation:
Azureを使用したLambdaアーキテクチャ：
Azureは、以下のテクノロジーを組み合わせて提供し、リアルタイムのビッグデータ分析を加速します。
Azure Cosmos DB、グローバルに分散されたマルチモデルデータベースサービス。
大規模なデータ分析アプリケーションを実行する処理フレームワーク、Azure HDInsightのApache Spark。
HDInsightが処理するバッチレイヤーに新しいデータをストリーミングするAzure Cosmos DB変更フィード。
Spark to Azure Cosmos DBコネクター

注：Lambdaアーキテクチャは、バッチ処理とストリーム処理の両方の方法を活用し、ビッグデータのクエリに伴う遅延を最小限に抑えることにより、大量のデータを処理するように設計されたデータ処理アーキテクチャです。
参照：
https://sqlwithmanoj.com/2018/02/16/what-is-lambda-architecture-and-what-azure-offers-with-its-new-cosmos-db/

NEW QUESTION: 3
開発者は、訪問者がマーケティングキャンペーンからサイトにアクセスしたときに、訪問ごとに表示されるページビューの数をカウントするeVarを実装する必要があります。開発者は、サイトのレポートスイートでeVar6を有効にし、カウンターeVarとして構成しました。このeVarは、訪問者がマーケティングキャンペーンから入力した後、次のようにすべてのページビューに設定されます。
s.eVar6 = + 1 "：
eVar6が次のように設定されている場合、レポートはどうなりますか？
A. eVar6レポートが入力されないため、eVarで「+」が許可されなくなりました。
B. 「+ 1」が設定されるたびに訪問者のeVar6レポートの増分
C. 「+ 1」の単純な文字列がeVar6レポートに表示されます。
D. カウンターeVarは、設定されるたびに1（+ 2、+ 3など）ずつインクリメントする必要があるため、eVar6は正しくレポートされません。
Answer: D