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NEW QUESTION: 1
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.
Exhibit 2 contains selected information from Viper's financial statement footnotes.
What is the appropriate adjustment, if any, if the Pinto bonds are reclassified as available-for-sale securities during 2010?
A. The difference between the fair value and the carrying value on the date of reclassification is recognized in Viper's other comprehensive income.
B. Any unrealized gain or loss, as of the date of reclassification, is immediately recognized in Viper's net income.
C. No adjustment is necessary because reclassification to/from available-for-sale is strictly prohibited under U.S. GAAP and IFRS.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Reclassifying a hcld-to-maturity security to availablc-fbr-sale involves siating the investment on the balance sheet at fair value and recognizing the difference in the fair value and the carrying value as other comprehensive income. (Study Session 5, LOS 21.a)
NEW QUESTION: 2
What should an administrator take into consideration when creating Content tags?
A. Tags combine singular and plural versions
B. Tags are case sensitive.
C. Tags are case insensitive.
D. Tags are updatable.
Answer: C
NEW QUESTION: 3
You have enabled REST API traceoptions on your Junos device.
Where does Junos store the associated log files in this scenario?
A. /var/chroot/rest-api/var/log
B. /var/tmp
C. /var/home
D. /var/log
Answer: A
Explanation:
Reference:
https://www.juniper.net/documentation/en_US/junos/information-products/pathway-pages/rest-api/rest-api.pdf(50)
NEW QUESTION: 4
アプリケーションのストレージレイヤーを設計するように求められました。アプリケーションには、少なくとも100,000 IOPSのディスクパフォーマンスが必要です。さらに、ストレージレイヤーは、個々のディスク、EC2インスタンス、またはアベイラビリティーゾーンがデータ損失なしで失われても耐えられる必要があります。
提供するボリュームには、少なくとも3 TBの容量が必要です。
次の設計のうち、これらの目的を満たすものはどれですか？
A. us-east-1でc3 8xlargeインスタンスをインスタンス化します。
3xlTB EBSボリュームをプロビジョニングし、それらをインスタンスに接続して、単一のRAIDとして構成します
0ボリューム。
EBSスナップショットが15分ごとに実行されるようにします。
B. us-east-1でc3 8xlargeインスタンスをインスタンス化します。
AWS Storage Gatewayをプロビジョニングし、3 TBのストレージと100,000 IOPSに構成します。
ボリュームをインスタンスに接続します。
C. us-east-1aに12個の8xlargeインスタンスをインスタンス化します。
インスタンスで提供される4つの800GB SSDエフェメラルディスクを使用して、RAID 0ボリュームを作成します。
3x1TB EBSボリュームをプロビジョニングし、それらをインスタンスに接続して、2番目のRAID 0ボリュームとして構成します。
一時バックアップボリュームからEBSバックアップボリュームへの同期ブロックレベルレプリケーションを構成します。
D. us-east-1aに12個の8xlargeインスタンスをインスタンス化します。
インスタンスで提供される4つの800GB SSDエフェメラルディスクを使用して、RAID 0ボリュームを作成します。
us-east-1bで同じように構成されたインスタンスに同期、ブロックレベルのレプリケーションを構成します。
E. us-east-1でc3 8xlargeインスタンスをインスタンス化します。
4x1TB EBSボリュームをプロビジョニングし、それらをインスタンスにアタッチして、単一のRAIDとして構成します
5巻。
EBSスナップショットが15分ごとに実行されるようにします。
Answer: D
Explanation:
It doesn't protect against a loss of two EC2 instances or two AZs, but the question asks about protection of ONE disk, EC2 instance or AZ loss.
https://acloud.guru/course/aws-certified-solutions-architect-associate/discuss/- KJdi4tFMp2x_O88J6U4/an-architecture-design-question
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