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NEW QUESTION: 1
P 사는 공개 시장에서 보험료로 기간 채권을 구매했습니다. 이 채권은
P의 전액 출자 자회사 인 S Co.가 할인하여 발행 한 미지급 채권의 20 %. P는 만기가 될 때까지 채권을 보유하려고 합니다. 연결 대차 대조표에서 두 회사의 채권 장부 금액의 차이는 다음과 같습니다.
A. 채권의 남은 기간 동안 상각되는 이연 크레딧으로 보고되었습니다.
B. 이익 잉여금 감소에 포함됩니다.
C. 이익 잉여금 증가에 포함됩니다.
D. 채권의 남은 기간 동안 상각되는 이연 차변으로 보고됩니다.
Answer: B
Explanation:
Because a consolidated financial statement should include both P and S as a Single consolidated) reporting entity, the purchase of the outstanding bonds of S by Pat a premium was in substance a retirement of debt for more than the debt's carrying amount. This transaction should be reflected in the consolidated income statement for the year of the purchase as a constructive loss from the retirement of debt. Hence, the effect on the balance sheet is to decrease retained earnings by an amount equal to the premium plus the unamortized discount before the tax effect.
NEW QUESTION: 2
The project schedule performance index is 1.1, and the cost performance index is 0.9.
Which of the following describes the project status?
A. Ahead of schedule and under budget
B. Behind schedule and over budget
C. Ahead of schedule and over budget
D. Behind schedule and under budget
Answer: A
NEW QUESTION: 3
Given a host with two NICs assigned to an N1k profile, which topologies are suitable for this type of configuration (Choose three.)
port-profile type Ethernet name VM-Data vmware port-group switchport mode trunk switchport allowed vlan 400-410 channel-group auto mode active no shut state enabled
A. Cisco Catalyst 6000 Switch in VSS
B. Cisco UCS fabric interconnects
C. Pair of N5K's in non-VPC
D. Standalone N5K
E. Pair of N5K's in VPC.
Answer: A,D,E
NEW QUESTION: 4
Sie haben kürzlich eine SQL 2012-Datenbankmodulinstanz von einem Computer mit dem Betriebssystem Windows Server 2008 R2 entfernt. Vor dem Entfernen der Instanz hatten Sie die Affinität so konfiguriert, dass die Standardinstanz CPU 0 und 1 und die zweite Instanz CPU 2 und 3 verwendete.
Sie möchten sicherstellen, dass die Standardinstanz alle Prozessoren verwenden kann, die dem Host zur Verfügung stehen.
Welchen der folgenden Befehle würden Sie verwenden, um dieses Ziel zu erreichen?
A. ALTER SERVER CONFIGURATION SET PROCESS AFFINITY CPU = AUTO
B. ALTER SERVER CONFIGURATION SET PROCESS AFFINITY CPU = 0,1
C. ALTER SERVER CONFIGURATION PROCESS AFFINITY CPU = 2,3 einstellen
D. ALTER SERVER CONFIGURATION PROCESS AFFINITY CPU = 0,4
Answer: A