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Exam Code: F1
Exam Name: Financial Reporting
Vendor: CIMA

60 Questions & Answers
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NEW QUESTION: 1
AWSでホストされるアプリケーションは、CFOが毎日アクセスする内部レポートを保存するためにオブジェクトストレージを使用します。現在、これらのレポートは公開されています。
これらのレポートへの不正アクセスを防ぐために、ソリューションアーキテクトはこのアーキテクチャをどのように再設計する必要がありますか?
A. Amazon S3でのオブジェクト作成時のAWS KMSサーバー側暗号化の使用を指定します。
B. ファイルをAmazon ElastiCacheに移動し、レポートをダウンロードするためのユーザー名とパスワードを入力します。
C. Amazon S3にファイルを保存し、アプリケーションを使用して、ユーザーにS3事前署名URLを生成します。
D. クライアント側でファイルを暗号化し、Amazon Glacierにファイルを保存してから、クライアント側でレポートを復号化します。
Answer: C

NEW QUESTION: 2
You plan to install a Microsoft SQL Server 2012 instance.
The instance will support a database that has the following requirements: Store Excel workbooks on the file system. Access the workbooks through Transact-SQL. Include the workbooks in database backups. During installation, you need to ensure that the requirements will be met.
Which feature should you use?
---
A. OpenXML
B. Excel Services
C. SQL Server Integration Services (SSIS)
D. FILESTREAM
Answer: D

NEW QUESTION: 3
A company operates a divisional structure. The manager of division D receives a bonus based on the division's annual return on capital employed (ROCE).
A minimum ROCE of 20% must be achieved to receive any bonus and thereafter the bonus increases in line with increases in ROCE.
This year division D achieved a ROCE of 24% and the divisional manager received a large bonus.
The manager is considering an investment in a new machine for next year. The incremental ROCE earned by the machine is expected to be 19% although the ROCE for the division as a whole with the machine is expected to be 22%. Without the machine, ROCE is likely to be stable at 24%.
The cost of capital for the company as a whole is 18% per year.
Which of the following statements is correct?
A. The manager will accept the investment because it will earn a ROCE that is higher than the company's cost of capital.
B. The manager will reject the investment because it will result in the receipt of no bonus.
C. The manager will accept the investment because overall the division will earn a ROCE that exceeds the minimum target of 20%.
D. The manager will reject the investment because it will result in a lower bonus than without the investment.
Answer: D


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