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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 A
B. 옵션 D
C. 옵션 B
D. 옵션 C
Answer: B
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
How would you enable self-tuning of memory areas that are controlled by memory configuration parameters?
A. Set the sort heap or the sheapthres_shr configuration parameters to AUTOMATIC using the UPDATE
DATABASE CONFIGURATION command or the db2CfgSet API with sheapthres set to at least 4K.
B. Set the DB2_WORKLOAD aggregate registry variable to ANALYTICS for self-tuning of the sort parameter on workloads that access column-organized tables.
C. Use AUTOMATIC keyword for the buffer pool size on the CREATE BUFFERPOOL statement or the
ALTER BUFFERPOOL statement after making sure that at least one entry is present in
SYSCAT.BUFFERPOOLDBPARTITIONS.
D. Set the SELF TUNING_MEM database configuration parameter to ON using the UPDATE
DATABASECONFIGURATION command or the db2CfgSet API.
Answer: D

NEW QUESTION: 3
What is meant by the term "a la Carte"?
A. it is the French term for the center pieces on the dinner tables
B. it refers to the carts used for room service
C. it is a menu that has price stated for each item offered, instead of a fixed price for an entire meal
D. it is the term used to refer to the fresh linen used in the rooms
Answer: B

NEW QUESTION: 4
Which three statements are true about the shared directories defined in the /etc/exports file?
A. By default, a directory is shared sync.
B. By default, a directory is shared with no root squashed.
C. By default, a directory is shared read write.
D. By default, a directory is shared read only.
E. By default, a directory is shared with root squashed.
Answer: A,D,E
Explanation:
Explanation
C (not A): Very often, it is not desirable that the root user on a client machine is also treated as root when accessing files on the NFS server. To this end, uid 0 is normally mapped to a different id: the so-called anonymous or nobody uid. This mode of operation (called 'root squashing') is the default, and can be turned off with no_root_squash.
E: In releases of nfs-utils up to and including 1.0.0, the async option was the default. In all releases after 1.0.0, sync is the default, and async must be explicitly requested if needed.