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  • Exam Number/Code : aPHRi
  • Exam Name : Associate Professional in Human Resources - International
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1
A corporate bond quote of "zr 04" following the name of the issuer in The Wall Street Journal signifies that
A. the bond is trading "flat" and matures in 2004.
B. the coupon rate on the bond is 4%.
C. the quote is of a zero-coupon bond.
Answer: C
Explanation:
The bond in this question is a zero-coupon (zr) bond that matures in 2004 (04). Such a bond would sell at a deep discount from par value. There would be no yield reported in the Journal because the coupon rate is zero.

NEW QUESTION: 2
Your on-premises network contains 100 virtual machines that run Windows Server 2019.
You have an Azure subscription that contains an Azure Log Analytics workspace named Workspace1.
You need to collect errors from the Windows event logs on the virtual machines.
Which two actions should you perform' Each correct answer presents part of the solution.
NOTE: Each correct selection is worth one point.
A. Create an Azure Sentinel workspace.
B. Configure the Data Collection settings for Workspace1.
C. Configure Windows Event Forwarding on the virtual machines
D. Create an Azure Event Grid domain
E. Deploy the Microsoft Monitoring Agent
Answer: A,E

NEW QUESTION: 3
In auditing long-term bonds payable, an auditor most likely would:
A. Perform analytical procedures on the bond premium and discount accounts.
B. Confirm the existence of individual bondholders at year-end.
C. Examine documentation of assets purchased with bond proceeds for liens.
D. Compare interest expense with the bond payable amount for reasonableness.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Comparing interest expense with the bond payable amount for reasonableness
provides evidence that all interest expense was included and that the outstanding balance of the bonds
payable is reasonable, as well as providing limited evidence concerning the amortization of bond discounts
or premiums.
Choice "A" is incorrect. The auditor would recalculate bond premiums and discounts, rather than use an
analytical procedure.
Choice "B" is incorrect. The auditor would normally examine documentation of the bond instruments rather
than of assets purchased to determine the existence of any liens on the assets.
Choice "D" is incorrect. The auditor would confirm the outstanding bonds payable balance, not the
existence of individual bondholders.

 

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Related aPHRi Certifications & aPHRi PDF VCE - aPHRi Exam Simulator Online - Cads-Group


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