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- Exam Code: GRCA
- Exam Name: GRC Auditor Certification Exam
- Version: V12.35
- Q & A: 70 Questions and Answers
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NEW QUESTION: 1
A. try ( Files.copy(Paths.get(source),Paths.get(dest)); Files.delete (Paths.get(source));
B. try (FileChannel in = new FileInputStream (source). getChannel(); FileChannel out = new FileOutputStream
(dest).getChannel()) { in.transferTo(0, in.size(), out);
C. try(BufferedReader br = Files.newBufferedReader(Paths.get(source), Charset.forName("UTF
8"));
BufferedWriter bw = Files.newBufferedWriter(Paths.get(dest), Charset.forName("UTF-8")); String
record =
"";
while ((record = br.readLine()) ! = null) {
bw.write(record);
bw.newLine();
} Files.delete(Paths.get(source));
D. try ( Files.copy(Paths.get(source), Paths.get(dest),StandardCopyOption.REPLACE_EXISTING); Files.delete
(Paths.get(source));
E. try (Files.move(Paths.get(source),Paths.get(dest));
Answer: C,D
Explanation:
A: copies only, don't move operation
B,C,D (no try-with-resource !) syntax change to: try { ...
B: throws FileAlreadyExistsException
C: correct if syntax change to : StandardCopyOption.REPLACE_EXISTING (before REPLACE_Existing)
D: throws FileAlreadyExistsException
E: works properly if the sourcefile has the correct format, utf-8 here (else throws
MalformedInputException)
AND syntax is corrected to:
try ( BufferedReader br = Files.newBufferedReader(Paths.get(source), Charset.forName("UTF-8));
BufferedWriter bw = Files.newBufferedWriter(Paths.get(dest), Charset.forName("UTF-8)); ){
String record = "";
.....
NEW QUESTION: 2
금융리스는 일반적으로 금융리스에서 운영리스와 차별화됩니다
A. 임차인에게 추가 비용없이 유지 보수 서비스를 제공하십시오.
B. 임대 자산의 상각 비용과 대략 동일한 임대 지불액이 있습니다.
C. 금융 기관에서만 사용합니다.
D. 임차인의 요청에 따라 언제든지 취소 할 수 있습니다.
Answer: B
Explanation:
A lease may be classified as either a finance lease or an operating lease by a lessee. A finance lease transfers substantially all of the risks and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a finance lease if for example,
1.The lease provides for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e., the lessee has the option to purchase at a price expected to be sufficiently below the fair value of the exercise date that, at the lease's inception, exercise is reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payments is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, the rental payments tend to approximate thy--t of the leased property plus a return on the investment.
NEW QUESTION: 3
The most common forms of redemption provisions found in privately held companies are as follows. Which of the following is NOT out of the common forms of redemption provisions?
A. Future issues have sinking funds provisions similar to vehicle by which bonds are retired at intervals up to their maturity dates and are referred to as sinking fund preferred.
B. The entire issue is redeemable at the option of the issuing corporation at a specified price over a designated time period. These types of issue are commonly referred to as callable.
C. Future redemption by the issuing company is mandatory and based on a specific redemption schedule.
D. The entire issue is redeemable at the option of the issuing corporations at a changing price contingent upon a certain event.
Answer: D
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