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NEW QUESTION: 1
KW Ltd.는 금융 학습으로 적절히 분류 된 4 년의 취소 불가능 임대 계약하에 장비를 임대했습니다. 리스는 소유권을 양도하지 않거나 바겐 세일 구매 옵션을 포함하지 않습니다. 이 장비의 예상 경제 수명은 5 년이며 잔여 잔존 가치는 US $ 20.000입니다. 임대 조건에는 미화 50,000 달러의 잔존 가치가 보장됩니다. KW는 처음에 임대 장비를 US $ 240,000에 기록했으며 소유 자산에 대한 감가 상각비는 정액법을 사용하는 것입니다. 따라서 매년 청구되어야하는 감가 상각 금액은 다음과 같습니다.
A. US $ 44,000
B. US $ 38,000
C. US $ 47,500
D. US $ 55,000
Answer: C
Explanation:
Depreciation should be consistent with the accounting policy for owned assets. Absent a reasonable certainty that the lessee will own the asset at the end of the lease term, it should be fully depreciated over the shorter of the useful life or the lease term. The lease does not transfer ownership or contain a bargain purchase option. Accordingly, the period of amortization should be the lease term. In accordance with the straight-line method used by KW for owned assets, the depreciable base for this finance lease is equal to the US $240,000 initially recorded minus the US $50,000 guaranteed residual value allocated equally over the 4-year lease term. Consequently, annual depreciation expense is US $47,500 [($24,00,000 - $50,000) - 4 years]. On January 1 Plantation Partners is planning to enter as the lessee into the two lease agreements described in the opposite column. Each lease is noncancelable, and Plantation does not receive title to either leased property during or at the end of the lease term. All payments required under these agreements are due on January 1 each year.
NEW QUESTION: 2
Which three are benefits of implementing an Oracle Database Performance and Tuning solution?
A. monitor and alert on every Oracle Database Database Dictionary view using SNMP MIBS built into theOptimizer
B. a library of hundreds of PL/SQL procedures to choose from for writing scripts to instrument the database tocollect performance information
C. the most extensive and up-to-date collection of database monitoring and tuning scripts
D. automated database diagnostics based on deep database kernel integration
E. a performance methodology
F. built-in instrumentation, real-time and historical monitoring, and data collection
Answer: C,E,F
NEW QUESTION: 3
A developer is trying to run a query in Query Builder using the following search predicates:
Which of the following best supports what type of results the developer is expected to get with this query?
A. Assets in
/content/dam/weretail./pants.jpg/jcrcontent/renditions/cq5dam.web.1280.1280.jpeg
B. Assets in /content/dam/weretail/pantsjpg
C. Assets m /content/dam/weretail/products/pams.jpg
D. Assets in /conunt/dam/weretail/products/pantsjpg/jcrcontent/renditions/original
Answer: D
NEW QUESTION: 4
DRAG DROP
You administer a cloud service named contosoapp that has a web role and worker role.
Contosoapp requires you to perform an in-place upgrade to the service.
You need to ensure that at least six worker role instances and eight web role instances are available when you apply upgrades to the service. You also need to ensure that updates are completed for all instances by using the least amount of time.
Which value should you use with each configuration? To answer, drag the appropriate value to the correct configuration. Each value may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.
Answer:
Explanation:
* You need to ensure that at least six worker role instances and eight web role instances are available when you apply upgrades to the service.
* You can decide whether you want to update all of the roles in your service or a single role in the service. In either case, all instances of each role that is being upgraded and belong to the first upgrade domain are stopped, upgraded, and brought back online. Once they are back online, the instances in the second upgrade domain are stopped, upgraded, and brought back online.
References:
http://msdn.microsoft.com/en-us/library/azure/hh472157.aspx#proceed
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