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NEW QUESTION: 1
제조업체가 적은 ABC 법인은 1 월 1 일에 XYZ에 굴뚝을 임대했습니다. 임대는 금융 임대 기준을 충족합니다. 자산에 대한 소유권은 임대 기간이 끝나면 자동으로 임차인에게 전달됩니다. 다른 세부 사항은 다음과 같습니다.
자산의 공정 가치가 최소한 최소 임대료의 현재 가치와 같다고 가정하면 1 월 1 일 레이저 장부에이 임대의 개시를 기록하는 분개는 다음과 같습니다.
A. 옵션 D
B. 옵션 C
C. 옵션 A
D. 옵션 B
Answer: A
Explanation:
For this finance lease, the manufacturer-lesser should record
1.As gross investment, the minimum lease payments because there
2.As net investment, the difference between the gross investment in the lease and unearned finance income a credit to a liability
3.As unearned finance income the difference between the gross investment gross investment discounted at the interest rate implicit in the lease)
4.As sales revenue the fair value of the asset o if lower, the present value payments computed at the interest rate implicit in the lease
5.As cost of goods sold, the cost of the leased asset Because the first payment is made at the inception of the lease. the payment structure is that of annuity due. Sales revenue is therefore equal to the US $10.000 periodic payment times the present value of an annuity due of I discounted for 10 years at 10%US $10,000 6.7590 = US $67,590). Given that cash is paid at the beginning of the year, the initial 10.000 cash debit immediately decreases the gross investment in the lease payments receivable) from US $100,000 to US $90,000. The cost of the leased asset US $55,000) must also be charged to cost of sales and credited to inventory. Finally, at the inception of the lease, unearned finance income equals the difference between the gross investment and the sales price US $100,000 ax$67,590 = US 632,410).
NEW QUESTION: 2
Sie migrieren eine lokale virtuelle Microsoft SQL Server-Maschine (VM) auf eine Azure IaaS-VM.
Die folgende Tabelle zeigt die aktuellen Spitzen-IOPS pro Stunde im Laufe eines Tages:
Sie haben eine lokale Microsoft SQL Server-Bereitstellung mit nur einem Server.
Sie müssen die Umgebung auf eine virtuelle Azure-Maschine (VM) migrieren. Sie müssen die Kosten minimieren und gleichzeitig das Leistungsniveau der lokalen SQL-Umgebung beibehalten.
Sie müssen die Anzahl und Art der Lese- / Schreibvorgänge für die vorhandene Bereitstellung bewerten.
Welches Tool sollten Sie verwenden?
Die Anzahl der IOPS pro Stunde wird voraussichtlich in Zukunft das 20-fache des aktuellen Werts erreichen.
Verwenden Sie die Dropdown-Menüs, um die Antwortauswahl auszuwählen, die jede Frage basierend auf den in der Grafik dargestellten Informationen beantwortet.
Answer:
Explanation:
NEW QUESTION: 3
管理者は、IPアドレス10.0.1.254のFortiGateユニットのGIUに接続できません。管理者は、HTTPを使用して接続を試行中にデバッグフローを実行します。デバッグフローの出力は、展示に示されています。
この問題の有効な理由は、デバッグフローによって表示されるエラーに基づいていますか？ （2つ選択してください。）
A. HTTPからHTTPS管理アクセスへのリダイレクトは無効です。
B. パケットは、リバースパス転送チェックのために拒否されます。
C. HTTP管理アクセスは、80以外のポート番号で構成されます。
D. IPアドレス10.0.1.254のFortiGateインターフェイスでHTTP管理アクセスが無効になっています。
Answer: C,D