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NEW QUESTION: 1
8 월 1 일 Jones는 5 년 동안 Smith에게 재산을 임대했습니다. 매년 미화 20,000 달러의 임대료는 매년 말에 지불합니다. 임대 기간 종료시 예상 잔존 가치는 US $ 10,000입니다. Jones의 암시 적 이자율은 12 %입니다. 존스의 재산 비용은 미화 50,000 달러로 임대 일의 공정 가치입니다. 5 기간 동안의 일반적인 연금의 현재 가치는 3.605입니다. 5 개의 기간이 끝날 때 I의 현재 가치는 .567입니다. 임대 시작시 기록 된 총 투자는 다음과 같습니다.
A. US $ 100,000
B. US $ 110,000
C. US $ 72.100
D. US $ 90.000
Answer: B
Explanation:
For a finance lease, the lesser should record the gross investment in the lease at the undiscounted sum of the minimum payments the total of the lessee's required payments, excluding contingent rent and costs for services and taxes to be paid by and reimbursed to the lesser and any guaranteed residual value) and any Unguaranteed residual value. The gross investment is the same regardless of whether any residual value is guaranteed. The five periodic payments of US $20,000 equal US $100,000. The expected residual value including guaranteed and unguaranteed portions equals US $10,000. The gross investment should be US $110,000$100,000 + $10,000).

NEW QUESTION: 2
What does ICMP (type 11, code 0) denote?
A. Unknown Type
B. Time Exceeded
C. Source Quench
D. Destination Unreachable
Answer: B

NEW QUESTION: 3
Identify three functions of Functional Setup Manager.
A. Centrally manage the close processes across subledgers and ledgers.
B. Automatically generate lists of setup tasks in the correct sequence with dependencies highlighted.
C. Provide a central place to access and perform all of the setup steps across Fusion application product
D. Assign setup tasks to individuals with due dates where users must manually update their completion status.
E. Automatically mark the status of tasks as Completed after they have been completed.
Answer: B,C,D

NEW QUESTION: 4
Which statement describes what happens when a failed primary Cisco Unified Communications Manager comes back into service?
A. Devices in that group automatically reregister with the primary Cisco Unified CM.
B. A new temporary region is created automatically to avoid conflicts until database resynchronization finishes.
C. The primary Cisco Unified CM must be added manually back to the group.
D. The group automatically re-elects a new primary Cisco Unified CM when it is out of service, and it rejoins the group as a member Cisco Unified CM.
Answer: A