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NEW QUESTION: 1
A. 10 : 30 : 6
B. 10 : 22 : 20
C. 10 : 22 : 22
D. 10 : 22 : 6
Answer: C
NEW QUESTION: 2
ネットワークには、contoso.comという名前のオンプレミスActive Directoryフォレストが含まれています。フォレストには、次の表に示すユーザーが含まれます。
fabrikam.onmicrosoft.comという名前のAzure Active Directory（Azure AD）テナントを作成します。
Azure AD Connectを使用して、フォレスト内のユーザーをfabrikam.onmicrosoft.comに同期する予定です。
同期後に、どのユーザー名がAzure ADのUser1とUser2に割り当てられますか？回答するには、回答エリアで適切なオプションを選択します。
注：それぞれの正しい選択には1ポイントの価値があります。
Answer:
Explanation:
NEW QUESTION: 3
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.
If Viper had initially classified its Vega bond investment as available-for-sale, which of the following best describes the most likely effect for the year ended 2009?
A. Lower net profit margin.
B. Lower asset turnover.
C. Higher return on equity.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
A $941,591 unrealised gain (7,941,591 FV- 7,000,000 BV) was included in Viper's net income since the Vega bonds were classified as trading securities. Had the Vega bonds been classified as available-for- sale, the unrealized gain would have been reported as a component of stockholders' equity. In that case, net profit margin would have been lower (lower numerator). (Study Session 5, LOS 21.a)
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