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NEW QUESTION: 1
농장은 임대 B를 다음과 같이 취급해야 합니다 :
A. 초기 자산가가 US $ 10,200 인 금융리스.
B. 초기 자산 금액이 US $ 10,960 인 금융리스
C. 운영 임대. 연간 운영 비용은 미화 3,500 달러, 집행 비용은 미화 500 달러입니다.
D. 초기 자산가가 US $ 9,590 인 금융리스.
Answer: D
Explanation:
A finance lease is one in which the risks and rewards of ownership are transferred to the lessee. For accounting purposes, the lessee treats a finance lease as similar to the purchase of an asset capitalized at the fair value of the leased asset or, if lower the present value of the minimum lease payments. The lessee's minimum lease payments include the required payments, excluding contingent rent and executor costing taxes and insurance), plus any amounts guaranteed by the lessee or a related party. If a bargain purchase option exists, however, minimum lease payments equal the required payments plus the amount of the option. If the present value of the minimum lease payments calculated without guaranteed amounts or a bargain purchase option) is substantially all of the asset's fair value, the lease normally is accounted for as a finance lease. Given that the executor costs associated with the lease are to be paid by the lesser.
A portion of the lease rental price is for those costs. not for the asset. Consequently the annual minimum lease payment equals the annual payment minus the executory costs. or US $3,500$4,000 yearly rental - $500). The present value of the minimum lease payments is therefore US $9,590 $3,500 x 2.74), which is substantially all of the fair value of the asset. Thus the lease should be capitalized. The appropriate amount of the initial asset value is the present value of the minimum lease payments calculated above.
NEW QUESTION: 2
솔루션 아키텍트는 개발자가 웹 서버에 대한 SSH 연결을 허용해야 합니다. 요구 사항은 다음과 같습니다.
-회사 네트워크에서 시작된 사용자에 대한 액세스를 제한합니다.
-웹 서버는 인터넷에서 직접 SSH에 액세스 할 수 없습니다.
-웹 서버는 개인 서브넷에 있습니다.
이러한 요구 사항을 충족하기 위해 설계자는 어떤 단계 조합을 완료해야 합니까? (2 개 선택)
A. 회사 네트워크의 트래픽만 허용하는 보안 그룹 규칙을 사용하여 배스 천 호스트를 만듭니다.
B. 배스 천 호스트의 SSH 트래픽을 허용하도록 웹 서버의 보안 그룹을 구성합니다.
C. 인바운드 네트워크 ACL에서 회사 네트워크의 모든 SSH 트래픽을 거부합니다.
D. 관련 권한이 있는 배스 천 호스트에 1AM 역할 연결
E. 회사 디렉터리에 대해 사용자를 인증하는 배스 천 호스트를 만듭니다.
Answer: C,E
NEW QUESTION: 3
Which Message Passing Interface (MPI) distribution is NOT available today?
A. OCI MPI
B. Platform MPI
C. Intel MPI
D. Open MPI
Answer: C