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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
What is the VxRail maximum cluster size if using 10 GbE links?
A. 0
B. 32 with an RPQ
C. 1
D. 64 with an RPQ
Answer: D
Explanation:
Reference: https://www.emc.com/collateral/guide/h15300-vxrail-network-guide.pdf

NEW QUESTION: 3
What describes the LUN Snapshot Copy operation?
A. Parent cannot be a snapshot copyCan copy an attached or detached snapshotInherits the parent Snapshot Retention Policy
B. Parent can be a snapshot copyCan copy an attached or detached snapshotInherits the parent Snapshot Retention Policy
C. Parent cannot be a snapshot copyCan only copy a detached snapshotHas an independent Retention Policy from the parent
D. Parent can be a snapshot copyCan only copy a detached snapshotHas an independent Retention Policy from the parent
Answer: D
Explanation:
Note: You can create copies of LUNs by cloning LUNs from the Snapshot copies in a volume. These FlexClone LUNs are readable and writable copies of the LUNs as the LUN existed when the Snapshot copy was created. Before you can clone a LUN, you must create a Snapshot copy (the backing Snapshot copy) of the LUN you want to clone.
References:
https://library.netapp.com/ecmdocs/ECMP1368845/html/GUID-E0660F7B-491B-4AA0-A1A8-22B12DC6917D.html

NEW QUESTION: 4
A network technician receives reports indicating some users are unable to gain access to any network resources. During troubleshooting, the technician discovers the workstations have an IP address of
169.254.x.x. Which of the following is the MOST likely cause?
A. Exhausted dynamic scope
B. Misconfigured VLSM
C. Rogue DHCP server
D. Expired IP address
Answer: D