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NEW QUESTION: 1
Debtor Bank on a 10-year, 15% note in the amount of US $100,000, plus US $30,000 accrued interest. Because if financial difficulty. Debtor has been unable to make annual interest payments for the past 2 years and the n-ate is due today. Accordingly. Bank legally agreed to restructure
Debtor's debt as follows:
The US $30.000 of accrued interest was forgiven.
Debtor was given 3 more years to pay off the debt at 8% interest. Payments are to be made annually at year-end. The present value of the payments using the prevailing rate for similar instruments of an issuer with a similar credit rating is US $84.018.
At the date of the restructuring, Debtor properly records:
A. A loss of US $30.000.
B. No gain or loss because no extinguishments occurred.
C. A gain of US $45,982.
D. A gain of US $30.000.
Answer: C
Explanation:
Derecognition of a financial liability or a part) occurs only by means of extinguishment.
This condition is satisfied only when the debtor pays the creditor or is legally released from primary responsibility either by the creditor or through the legal process. An extinguishment and derecognition of the old debt and recognition of new debt occurs when the borrower and lender exchange debt instruments with substantially different terms, that is, when the respective discounted cash flows differ by at least 10%. A substantial modification of terms is also accounted for as an extinguishment. The difference between the carrying amountincluding unamortized costs) of a liabilityor part) that has been extinguished or transferred and the amount paid is included in profit or loss. This transaction qualifies as an extinguishment based on a substantial modification of terms because the discounted cash flow from the old debtUS $130.000 due immediately and the new debtgiven as US $84.018) differ by at least 10%. Hence, the amount included by Debtor in profit or loss at the date of the restructuring is a US $45,982 gain$130.000 - $84.018) that is. the difference between the carrying amount extinguished and the amount paid the present value of the new debt instrument determined by discounting the cash outflows at the prevailing rate for similar instruments of an issuer with a similar credit rating). The entry is to debit the extinguished liability for accrued interest and principal US $130.000), debit discount on note payable US $15,982), credit note payable US $100.000) and credit gain US $45,982).

NEW QUESTION: 2
보안 팀은 직원이 AWS 인프라에서 승인되지 않은 작업을 실행하는 경우 대응 계획을 수립하고 있습니다. 직원의 1AM 사용 권한이 사건의 일부로 변경되었는지 여부를 결정하는 단계가 포함되기를 원합니다.
팀원은 계획서에 어떤 단계를 문서화해야 합니까?
선택 해주세요:
A. Trusted Advisor를 사용하여 사고 이전에 직원의 1AM 권한을 검사하고 직원의 현재 1AM 권한과 비교하십시오.
B. Made를 사용하여 사고 이전에 직원의 1AM 권한을 검사하고 직원의 현재 1AM 권한과 비교하십시오.
C. AWS Config를 사용하여 사고 이전에 직원의 1AM 권한을 검사하고 직원의 현재 1AM 권한과 비교하십시오.
D. CloudTrail을 사용하여 사고 이전에 직원의 1AM 권한을 검사하고 직원의 현재 1AM 권한과 비교하십시오.
Answer: C
Explanation:
설명
AWSConfig 기록을 사용하여 특정 항목의 내역을 볼 수 있습니다.
아래 스냅 샷은 AWS Config에서 사용자의 구성 예제를 보여줍니다.

옵션 B, C 및 D는이 서비스를 사용하여 특정 구성 항목의 기록을 볼 수 없기 때문에 모두 유효하지 않습니다. 이 작업은 AWS Config에서만 수행 할 수 있습니다.
AWS Config의 변경 사항 추적에 대한 자세한 내용은 아래 URL을 참조하십시오.
https://docs.aws.amazon.com/AmazonCloudFront/latest/DeveloperGuide/TrackineChanees.htmll 정답은 : AWS Config를 사용하여 사고 이전에 직원의 1AM 권한을 검사하고 직원의 현재 1AM 권한을 비교하십시오.
전문가에게 피드백 / 쿼리를 제출하십시오.

NEW QUESTION: 3

A. Option D
B. Option C
C. Option A
D. Option B
Answer: B

NEW QUESTION: 4
あなたはASP.NET MVCアプリケーションを開発しています。NT LANマネージャー（NTLM）を使用してクライアントを認証する必要があります。どの認証メソッドを実装しなければなりませんか。
A. Forms
B. Windows
C. Kerberos
D. Basic
Answer: B
Explanation:
References: http://msdn.microsoft.com/en-us/library/aa292114(v=vs.71).aspx