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NEW QUESTION: 1
A. Option A
B. Option D
C. Option C
D. Option B
E. Option E
Answer: B,D
NEW QUESTION: 2
Entity X owns 90% of entity Y. Early in the year, X lent Y U$110,000. No payments have been made on the debt by year-end. Proper accounting at year-end in the consolidated financial statements would:
A. Eliminate 90% of the receivable and the payable but not any related interest.
B. Eliminate 90% of the receivable, the payable, and the related interest.
C. Eliminate 100% of the receivable, the payable, and the related interest.
D. Eliminate 100% of the receivable and the payable but not any related interest.
Answer: C
Explanation:
In a consolidated balance sheet, reciprocal balances, such as receivables and payables, between a parent and a consolidated subsidiary should be eliminated in their entirety regardless of the portion of the subsidiary's shares held by the parent. Thus, all effects of the US $1 .000.000 loan should be eliminated in the preparation of the year-end consolidated balance sheet.
NEW QUESTION: 3
インターネット経由で学生を訓練する教師にフィードバックを提供するAIソリューションを設計しています。
生徒は遠隔地にある教室にいます。このソリューションは、教室の生徒のビデオおよび音声データをキャプチャします。
次の要件を満たすには、AIソリューションにAzure Cognitive Servicesを推奨する必要があります。
生徒の表情が、生徒が怒っているか怖いことを示している場合は、教師に警告します。
出席のために教室内の各生徒を特定します。
教師が音声会話をテキストとして記録できるようにします。
どのCognitive Servicesをお勧めしますか？
A. Computer Vision and Text Analytics
B. QnA Maker and Computer Vision
C. Speech to Text and Face API
D. Face API and Text Analytics
Answer: C
Explanation:
Explanation
Speech-to-text from Azure Speech Services, also known as speech-to-text, enables real-time transcription of audio streams into text that your applications, tools, or devices can consume, display, and take action on as command input.
Face detection: Detect one or more human faces in an image and get back face rectangles for where in the image the faces are, along with face attributes which contain machine learning-based predictions of facial features. The face attribute features available are: Age, Emotion, Gender, Pose, Smile, and Facial Hair along with 27 landmarks for each face in the image.
References:
https://docs.microsoft.com/en-us/azure/cognitive-services/speech-service/speech-to-text
https://azure.microsoft.com/en-us/services/cognitive-services/face/
NEW QUESTION: 4
The Value Chain in an organization is the sum total of all the processes which occur in the business to take inputs and turn them into customer desired outputs.
A. True
B. False
Answer: A
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