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NEW QUESTION: 1
An entity issued a noninterest bearing note payable due in 1 year in exchange for land.
The fair value of the land is not reliably determinable. Which of the following statements is true concerning the accounting for the transaction?
A. Interest on the note should be imputed at the prevailing rate for similar notes, and the land should be recorded at the present value of the note.
B. The land should be recorded at the future value of the note, and interest should be imputed at the prevailing rate on similar notes.
C. Interest on the note should be imputed at the prime rate, and the land should be recorded at the discounted value of the note.
D. No interest should be recognized on the note, and the land should be recorded at the present value of the note
Answer: A
Explanation:
When a financial liability is initially recognized, the entity should measure it at its cost a is the fair value of the consideration received. The fair value ordinarily is determined by reference to the transaction price or other market prices. If these prices are not reliably determinable, the fair value is estimated by discounting the future cash payments at an imputed rate equal to the prevailing market rate for a similar instrument similar as to currency term, and type of rate) of an issuer with a similar credit rating.

NEW QUESTION: 2
You have a Microsoft Exchange Server 2019 organization that has a database availability group (DAG).
The DAG contains the servers shown in the following table.

You install a new server named File02 that runs Windows Server 2019.
You attempt to add File02 as an alternate witness server, and you receive the following error messages:

You need to ensure that you can configure File02 successfully as the alternate witness server.
What should you do on File02?
A. Create a shared folder.
B. Add a member to the Administrators group.
C. Enable PowerShell remoting.
D. Create an inbound firewall rule
Answer: B

NEW QUESTION: 3
The credit instrument known as a banker's acceptance:
A. Calls for immediate payment upon delivery of the shipping documents to the bank's customer and acceptance of Hoods by the bank.
B. Involves an invoice being signed by the banker upon receipt of goods, after which both the banker and the seller record the transaction on their respective books.
C. Is a time draft payable on a specified date and guaranteed by the bank.
D. Is a method of sales financing in which the bank retains title to the goods until the buyer has completed payment.
Answer: C
Explanation:
A time draft trade acceptance) is a form of commercial draft because it is drawn by a seller on the buyer: that is, it calls for the buyer to pay a specified amount. The draft and the shipping documents related to the goods are then sent to the buyer's bank, which transmits the draft to the buyer. The buyer effects the draft by signing it. A time draft, however, is similar to a promissory note because it is payable at a specific time in the future rather than upon acceptance by the buyer, which is characteristic of a sight draft. If a seller is reluctant to ship goods because of concern about the buyer's ability to pay a time draft, the seller's bank may, for a fee, guarantee payment. This banker's acceptance is an assumption of the obligation to pay at the due date.

NEW QUESTION: 4
How do you establish the interface between SAP S/4HANA Sales and Finance? Choose the correct answer.
A. Set up the upload of the billing document request
B. Assign a sales organization to a company code.
C. Uniquely assign a distribution channel to a company code.
D. Set up the general billing interface.
Answer: D