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NEW QUESTION: 1
농장은 임대 B를 다음과 같이 취급해야 합니다 :
A. 초기 자산가가 US $ 10,200 인 금융리스.
B. 초기 자산 금액이 US $ 10,960 인 금융리스
C. 운영 임대. 연간 운영 비용은 미화 3,500 달러, 집행 비용은 미화 500 달러입니다.
D. 초기 자산가가 US $ 9,590 인 금융리스.
Answer: D
Explanation:
A finance lease is one in which the risks and rewards of ownership are transferred to the lessee. For accounting purposes, the lessee treats a finance lease as similar to the purchase of an asset capitalized at the fair value of the leased asset or, if lower the present value of the minimum lease payments. The lessee's minimum lease payments include the required payments, excluding contingent rent and executor costing taxes and insurance), plus any amounts guaranteed by the lessee or a related party. If a bargain purchase option exists, however, minimum lease payments equal the required payments plus the amount of the option. If the present value of the minimum lease payments calculated without guaranteed amounts or a bargain purchase option) is substantially all of the asset's fair value, the lease normally is accounted for as a finance lease. Given that the executor costs associated with the lease are to be paid by the lesser.
A portion of the lease rental price is for those costs. not for the asset. Consequently the annual minimum lease payment equals the annual payment minus the executory costs. or US $3,500$4,000 yearly rental - $500). The present value of the minimum lease payments is therefore US $9,590 $3,500 x 2.74), which is substantially all of the fair value of the asset. Thus the lease should be capitalized. The appropriate amount of the initial asset value is the present value of the minimum lease payments calculated above.
NEW QUESTION: 2
How can a manager use the team overview tab? (2 Answers)
A. To use the get feedback feature
B. To use the stack ranker to evaluate objetives of direct reports
C. To initiate a calibration session
D. To use the stack ranker to evaluate competencies of direct reports
Answer: A,D
NEW QUESTION: 3
You have a directory named jobdata in HDFS that contains four files: _first.txt, second.txt, .third.txt and
# data.txt. How many files will be processed by the FileInputFormat.setInputPaths () command when it's
given a path object representing this directory?
A. None, the directory cannot be named jobdata
B. Three, the pound sign is an invalid character for HDFS file names
C. Four, all files will be processed
D. One, no special characters can prefix the name of an input file
E. Two, file names with a leading period or underscore are ignored
Answer: E
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