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NEW QUESTION: 1
小さな診療所では、健康と会計のシステムをSaaSソリューションに移行しています。診療所は患者とビジネスに敏感な情報を持っています。次のうちどれが会社がそのデータを保護するためにすることを期待されていますか？
A. 強力なアカウント管理ポリシーを文書化し、構成し、そして執行する。
B. SaaSサーバー上の不要なポートとプロトコルを無効にして文書化します。
C. 基盤となるインフラストラクチャ（サーバー、ファイアウォール、およびロードバランサ）を強化します。
D. アンチウイルスをインストールし、すべてのSaaSサーバーで不要なサービスを無効にします。
Answer: B

NEW QUESTION: 2
DRAG DROP

Answer:
Explanation:

NEW QUESTION: 3
기업은 다음 해에 배당금을 지급합니다.
A. 21.250 달러
B. US $ 23,125
C. US $ 10,625
D. US $ 42,500
Answer: C
Explanation:
The entity has a dividend payout ratio of 25% of profit. Profit before taxes is US $85,000 [$500,000 sales - $250,000 CGS - $25,000 G&A expenses - $400,000 LT debt x 10% interest rate) - $600,000 fixed assets - 6 years)]. Hence, after-tax profit is US $42,500 [$85,000 x 1.0 - .5)], and the dividend payout is US $10,625 ($42,500 25%).
During the year ended December 31. an entity had US $500,000 in sales revenue and purchased US $150,000 of inventory. The cost of goods sold was US $250,000 for the year, and the entity incurred US $ 25.000 of general and administrative expenses. The January 1 opening balance sheet was as follows:

The cost of long-term debt financing is 10% per annum, payable in one installment on December 31 of each year. The entity has a 50% tax rate. The entity has a dividend payout ratio of 25%. The fixed assets were 1-year old at the start of the current year were originally estimated to have a 6-year useful life. and are being depreciated on the straightline basis.