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NEW QUESTION: 1
On May 1, Year 1, an entity issued, at 103 plus accrued interest, 500 of its 12%, US $1,000 bonds. The bonds are dated January 1, Year 1, and mature on January 1, Year 6. Interest is payable semiannually on January 1 and July 1 The journal entry to record the issuance of the bonds and the receipt of the cash proceeds is

A. Option A
B. Option C
C. Option B
D. Option D
Answer: B
Explanation:
The face amount of the 500 bonds is equal to US $500,000500 x $1,000). The cash proceeds excluding interest from the issuance of the bonds are US $515.000$500,000 103%). The US $15,000 premium is the difference between the cash issuance proceeds and the face amount of the bonds. Because the bonds were issued between interest payment dates, the issuer is also entitled to receive accrued interest for the 4 months between the prior interest date and the issuance date. The accrued interest is US $20,000 [500 bonds x $1,000 face value 12% stated rate x4 - 12)]. The issuing entity will therefore receive US $535,000 in cash$515,000 + $20,000). The resulting journal entry includes a US $535,000 debit to cash, a US $500,000 credit to bonds payable, a US $15,000 credit to premium, and a US $20,000 credit to either interest payable or interest

NEW QUESTION: 2
Which two options are advantages of deploying Ethernet-based FCoE switches such as the
Cisco Nexus 7000 Series Switches beyond the access layer? (Choose two)
A. plans that include 40 and 100 Gigabit Ethernet speeds
B. requirement for traffic isolation with dedicated links and storage VDCs is no longer required.
C. flexibility to support file (NAS) and block (iSCSI and FCoE) storage traffic
D. High-performance Ethernet-based FCoE switches cannot be used in a dedicated SAN core.
E. lower overall throughput compared to native Fibre Channel switches
Answer: A,C
Explanation:
The other options right off are not advantages lower over throughput not and advantage, cannot be used in a dedicated SAN Core, and storage VDCs are required.
Ref:Cisco Nexus 7000 Series Switches:Ethernet Storage Directors
Ref: Storage VDC On Cisco Nexus 7000 Series Switches

NEW QUESTION: 3
エンジニアはCisco ISOルータのIKEv2を使用してCisco AnyConnect VPNを設定しました。ユーザはCisco AnyConnectクライアントに接続できませんが、「ブラウザを使用してアクセスする」という警告メッセージを受け取ります。エンジニアはこの問題を解決するためにどのような措置を取りますか？
A. ユーザーのログイン認証情報をリセットします。
B. URLアドレスを修正してください。
C. HTTPSで接続します。
D. HTTPサーバーを無効にします。
Answer: D