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NEW QUESTION: 1
KW Ltd.는 금융 학습으로 적절히 분류 된 4 년의 취소 불가능 임대 계약하에 장비를 임대했습니다. 리스는 소유권을 양도하지 않거나 바겐 세일 구매 옵션을 포함하지 않습니다. 이 장비의 예상 경제 수명은 5 년이며 잔여 잔존 가치는 US $ 20.000입니다. 임대 조건에는 미화 50,000 달러의 잔존 가치가 보장됩니다. KW는 처음에 임대 장비를 US $ 240,000에 기록했으며 소유 자산에 대한 감가 상각비는 정액법을 사용하는 것입니다. 따라서 매년 청구되어야하는 감가 상각 금액은 다음과 같습니다.
A. US $ 38,000
B. US $ 47,500
C. US $ 44,000
D. US $ 55,000
Answer: B
Explanation:
Depreciation should be consistent with the accounting policy for owned assets. Absent a reasonable certainty that the lessee will own the asset at the end of the lease term, it should be fully depreciated over the shorter of the useful life or the lease term. The lease does not transfer ownership or contain a bargain purchase option. Accordingly, the period of amortization should be the lease term. In accordance with the straight-line method used by KW for owned assets, the depreciable base for this finance lease is equal to the US $240,000 initially recorded minus the US $50,000 guaranteed residual value allocated equally over the 4-year lease term. Consequently, annual depreciation expense is US $47,500 [($24,00,000 - $50,000) - 4 years]. On January 1 Plantation Partners is planning to enter as the lessee into the two lease agreements described in the opposite column. Each lease is noncancelable, and Plantation does not receive title to either leased property during or at the end of the lease term. All payments required under these agreements are due on January 1 each year.

NEW QUESTION: 2
Was wäre die BESTE Empfehlung eines IS-Auditors, wenn er feststellen würde, dass ein IT-Dienstleister eines Drittanbieters das Personal- (HR-) System des Unternehmens im Ausland hostet?
A. Führen Sie Hintergrundüberprüfungen durch.
B. Implementieren Sie die Überprüfung des Änderungsmanagements.
C. Überprüfen Sie die Prüfberichte von Drittanbietern.
D. Führen Sie eine Analyse der Auswirkungen auf den Datenschutz durch.
Answer: D

NEW QUESTION: 3
How can you find out your customer pain points?
A. by letting your customer talk about their current printing and/or personal systems set up
B. by selling them the lowest cost products
C. by sending them a HP Pain Point Fact Sheet (PPFS)
D. by getting them to log onto hppainpoint.com and answer a questionnaire
Answer: A

NEW QUESTION: 4
Azure Event Gridに接続するカスタムAzure関数アプリを構築しています。
リソースが関数アプリに動的に割り当てられるようにする必要があります。請求はアプリの実行に基づいている必要があります。
関数アプリを作成するときに何を設定する必要がありますか？
A. Windowsオペレーティングシステムと消費計画ホスティングプラン
B. Dockerコンテナーと、S1価格設定層を使用するApp Serviceプラン
C. WindowsオペレーティングシステムとApp Serviceプランのホスティングプラン
D. Dockerコンテナーと、B1価格ティアを使用するApp Serviceプラン
Answer: A
Explanation:
説明
参照：
https://docs.microsoft.com/en-us/azure/azure-functions/functions-scale