CRT-403 Prüfungsmaterialien & CRT-403 Prüfungsfrage - CRT-403 Prüfungs-Guide - Tinova-Japan

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NEW QUESTION: 1
A technician is establishing connectivity through a VPN for remote server access. Which of the following protocols should be utilized to configure this VPN connection securely?
A. IGRP
B. L2TP
C. iPSec
D. PPTP
Answer: D

NEW QUESTION: 2
High Plains Tubular Company is a leading manufacturer and distributor of quality steel products used in energy, industrial, and automotive applications worldwide.
The U.S. steel industry has been challenged by competition from foreign producers located primarily in Asia. All of the U.S. producers are experiencing declining margins as labor costs continue to increase. In addition, the U.S. steel mills arc technologically inferior to the foreign competitors. Also, the U.S. producers have significant environmental issues that remain unresolved.
High Plains is not immune from the problems of the industry and is currently in technical default under its bond covenants. The default is a result of the failure to meet certain coverage and turnover ratios. Earlier this year, High Plains and its bondholders entered into an agreement that will allow High Plains time to become compliant with the covenants. If High Plains is not in compliance by year end, the bondholders can immediately accelerate the maturity date of the bonds. In this case. High Plains would have no choice but to file bankruptcy.
High Plains follows U.S. GAAP. For the year ended 2008, High Plains received an unqualified opinion from its independent auditor. However, the auditor's opinion included an explanatory paragraph about High Plains' inability to continue as a going concern in the event its bonds remain in technical default.
At the end of 2008, High Plains' Chief Executive Officer (CEO) and Chief Financial Officer (CFO) filed the necessary certifications required by the Securities and Exchange Commission (SEC).
To get a better understanding of High Plains' financial situation, it is helpful to review High Plains' cash flow statement found in Exhibit 1 and selected financial footnotes found in Exhibit 2.
CRT-403 Prüfungsmaterialien
Exhibit 2: Selected Financial Footnotes
1. During 2008, High Plains' sales increased 27% over 2007. Its sales growth continues to significantly exceed the industry average. Sales are recognized when a firm order is received from the customer, the sales price is fixed and determinable, and collectability is reasonably assured.
2. The cost of inventories is determined using the last-in, first-out (LIFO) method. Had the first-in, first-out method been used, inventories would have been $152 million and $143 million higher as of December
31,2008 and 2007, respectively.
3. Effective January 1, 2008, High Plains changed its depreciation method from the double-declining balance method to the straight-line method in order to be more comparable with the accounting practices of other firms within its industry. The change was not retroactively applied and only affects assets that were acquired on or after January 1,2008.
4. High Plains made the following discretionary expenditures for maintenance and repair of plant and equipment and for advertising and marketing:
CRT-403 Prüfungsmaterialien
5. During the fiscal year ended December 31, 2008, High Plains sold $50 million of its accounts receivable, with recourse, to an unrelated entity. All of the receivables were still outstanding at year end.
6. High Plains conducts some of its operations in facilities leased under noncancelable capital leases.
Certain leases include renewal options with provisions for increased lease payments during the renewal term.
7. High Plains' average net operating assets at the end of 2008 and 2007 was $977.89 million and $642.83 million, respectively.
Does High Plains' accounting treatment of its capital leases and receivable sale lower its earnings quality?
A. Both treatments lower earnings quality.
B. The treatment of the receivables sale lowers earnings quality.
C. The treatment of capital leases lowers earnings quality.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
A capital lease is reported on the balance sheet as an asset and as a liability. In the income statement, the leased asset is depreciated and interest expense is recognized on the liability. Thus, capitalizing a lease enhances earnings quality. An operating lease lowers earnings quality.
The receivable sale, with recourse, lowers earnings quality. The sale is treated as a collection thereby increasing operating cash flow. However, High Plains is still responsible to the buyer in the event the receivables are not ultimately collected. Thus, the receivable sale is a collateralized borrowing arrangement that remains orT-balance-sheet. (Study Session 7, LOS 25.d,f)

NEW QUESTION: 3
Which of the following descriptions about FusionCare is wrong?
A. FusionCare can be set to collect logs periodically to avoid too many repeated manual operations
B. FusionCare can check the health status of all CAN nodes and FusionAccess infrastructure virtual machines and generate health check reports
C. FusionCare can collect and package logs of all CNA nodes and FusionAccess infrastructure virtual machines
D. FusionCare can collect running logs of FusionAccess components and the operating system of user virtual machines
Answer: D

NEW QUESTION: 4
POODLE攻撃は、以下に影響するMITMエクスプロイトです。
A. SSLv3.0 with ECB mode cipher
B. SSLv3.0 with CBC mode cipher
C. TLS1.0 with CBC mode cipher
D. SSLv2.0 with CBC mode cipher
Answer: B
Explanation:
A flaw was found in the way SSL 3.0 handled padding bytes when decrypting messages encrypted using block ciphers in cipher block chaining (CBC) mode.
How To Protect your Server Against the POODLE SSLv3 Vulnerability On October 14th, 2014, a vulnerability in version 3 of the SSL encryption protocol was disclosed. This vulnerability, dubbed POODLE (Padding Oracle On Downgraded Legacy Encryption), allows an attacker to read information encrypted with this version of the protocol in plain text using a man-in-the-middle attack.
Although SSLv3 is an older version of the protocol which is mainly obsolete, many pieces of software still fall back on SSLv3 if better encryption options are not available. More importantly, it is possible for an attacker to force SSLv3 connections if it is an available alternative for both participants attempting a connection.
The POODLE vulnerability affects any services or clients that make it possible to communicate using SSLv3.
Because this is a flaw with the protocol design, and not an implementation issue, every piece of software that uses SSLv3 is vulnerable.
To find out more information about the vulnerability, consult the CVE information found at CVE-2014-3566.
What is the POODLE Vulnerability?
The POODLE vulnerability is a weakness in version 3 of the SSL protocol that allows an attacker in a man-inthe-middle context to decipher the plain text content of an SSLv3 encrypted message.
Who is Affected by this Vulnerability?
This vulnerability affects every piece of software that can be coerced into communicating with SSLv3. This means that any software that implements a fallback mechanism that includes SSLv3 support is vulnerable and can be exploited.
Some common pieces of software that may be affected are web browsers, web servers, VPN servers, mail servers, etc.
How Does It Work?
In short, the POODLE vulnerability exists because the SSLv3 protocol does not adequately check the padding bytes that are sent with encrypted messages.
Since these cannot be verified by the receiving party, an attacker can replace these and pass them on to the intended destination. When done in a specific way, the modified payload will potentially be accepted by the recipient without complaint.
An average of once out of every 256 requests will accepted at the destination, allowing the attacker to decrypt a single byte. This can be repeated easily in order to progressively decrypt additional bytes. Any attacker able to repeatedly force a participant to resend data using this protocol can break the encryption in a very short amount of time.
How Can I Protect Myself?
Actions should be taken to ensure that you are not vulnerable in your roles as both a client and a server. Since encryption is usually negotiated between clients and servers, it is an issue that involves both parties.
Servers and clients should should take steps to disable SSLv3 support completely. Many applications use better encryption by default, but implement SSLv3 support as a fallback option.
This should be disabled, as a malicious user can force SSLv3 communication if both participants allow it as an acceptable method.

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