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NEW QUESTION: 1
금년 11 월, 현지 은행 부사장은 12 월 31 일 연말 이전에 은행의 모기지 포트폴리오를 검토합니다. 은행의 가장 큰 고객은 세 도시의 건물에 모기지를 보유하고 있습니다. 고객은 지난 3 년간 순손실을 입 었으며 현재 심각한 현금 흐름 문제가 있습니다. 지난 6 개월 동안 세 모기지 중 어느 것도 지불하지 않았습니다. 부회장은 마지 못해 전체 원금과이자를 징수하지 않을 것이라고 결론 지었다. 이 결론이 지방 은행의 현재 연도 재무 제표에 미치는 영향은 무엇입니까?
A. 모기지의 장부 금액을 줄이면서 수입을 유지하는 데 직접 청구해야 한다.
B. 모기지의 장부 금액을 손익 계산서와 함께 감액해야 한다
C. 가능한 가치 손실에 대한 회계 나 공개는 필요하지 않습니다.
D. 가능한 손상에 대한 비상 사태 노트 공개가 필요합니다.
Answer: B
Explanation:
A financial asset, such as a lender's mortgage receivable, is impaired if its carrying amount at the balance sheet date exceeds its estimated recoverable amount If it is probable that all amounts due on such a held-to-maturity investment a financial asset carried at amortized cost) cannot be collected, the loss should be included in profit or loss_ The loss equals the difference between the carrying amount and the present value of the expected future cash flows discounted at the original effective interest rate. The carrying amount of the asset should be reduced to its estimated recoverable amount directly or by crediting an allowance account.

NEW QUESTION: 2
Ein Netzwerkadministrator überprüft die folgende Befehlsausgabe bei der Fehlerbehebung bei einem System, das keine Verbindung zur Website www.comptia.com herstellen kann:

Aus welchem ​​der folgenden Gründe kann das System keine Verbindung herstellen?
A. Es ist kein Kabel an die Netzwerkkarte angeschlossen.
B. Die Domain complia.com weist Netzwerkprobleme auf.
C. Die Schnittstelle eth0 verwendet eine APIPA-Adresse.
D. Der DNS-Server wird gerade gewartet.
Answer: B

NEW QUESTION: 3
The OCC has determined that a national bank may not assume that, simply because a consumer's PIN or ATM card was used in a transaction, that transaction is authorized. Banks are required to take reasonable steps to determine whether the transaction was authorized. Such steps might include the bank's review of:
A. Documentation or written, signed statements provided by the consumer
B. Historical information on the customer's pattern of use (such as time, location, types of transactions, and so on)
C. Legal reports
D. Problems reported by regular customers regarding the access device or ATM
Answer: A,B

NEW QUESTION: 4
A dual fan failure occurs on a single VPLEX engine.
What will be the result?
A. Director A only will shut down.
B. The engine will shut down immediately.
C. The engine will shut down after three minutes.
D. Director B only will shut down.
Answer: C