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In recording transactions, which of the following best describes the relation between expenses and losses?
A. Expenses can always be prevented, whereas losses can never be prevented.
B. Losses are expenses that may or may not arise in the course of ordinary activities.
C. Losses are material items, whereas expenses are immaterial items.
D. Losses are extraordinary charges to income, whereas expenses are ordinary charges to income.
Answer: B
Expenses are defined as "decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrence's of liabilities that result in decreases in equity, other than those relating to distributions to equity participants."
Expenses include losses. Thus, losses are not treated as separate elements. Expenses include items arising in the course of ordinary activities. Losses meet the definition of expenses but may or may not occur in the course of ordinary activities. For example, losses may result from the sale of noncurrent assets or from natural disasters.

Ihr Netzwerk enthält eine Active Directory-Domäne. Die Domäne enthält einen Domänencontroller mit dem Namen DC1, auf dem Windows Server 2016 ausgeführt wird.
Sie starten DC1 im Directory Services Restore Mode (DSRM).
Sie müssen die Active Directory-Datenbank auf DC1 komprimieren.
Welche drei Aktionen sollten Sie nacheinander ausführen?



What refers to the logging of all transactions when assessing the effectiveness of security controls in a cloud computing environment?
A. Metering
B. Accounting
C. Auditing
D. Monitoring
Answer: D

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