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NEW QUESTION: 1
Items reported as prior-period adjustments
A. are reflected as adjustments of the opening balance of the retained earnings of the earliest period presented.
B. do not affect the presentation of prior-period comparative financial statements.
C. 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.
D. none of these answers.
E. do not require further disclosure in the body of financial statements.
Answer: A
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 Hadoop
D. Apache HBase
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. 「+ 1」の単純な文字列がeVar6レポートに表示されます。
B. 「+ 1」が設定されるたびに訪問者のeVar6レポートの増分
C. 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。
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