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NEW QUESTION: 1
공정 가치가 US $ 100.000이고 내용 연수가 10 년인 신규 자산을 임대인이 임대하고 있습니다). 아래 상황 중 어떤 것이
임차인의 장부에 금융리스로 임대 하는가?
A. 임대 기간은 8 년입니다.
B. 최소 임대료의 현재 가치는 미화 $ 70.000입니다.
C. 최소 임대료의 현재 가치는 US $ 60.000입니다.
D. 임대 기간은 7 년입니다.
Answer: A
Explanation:
A lease may be classified a lessee a finance lease of an operating lease by a lessee. A finance lease transfers substantially all of the risk and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a financial lease if for example.
1.The lease providers for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e. to be sufficiently below the fair value reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payment lease is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, a lease term that is 80%8 / 10) of the economic life of the asset will most likely result in classifying the lease as a finance lease assuming that 80% is a "major part" of the economic life of the asset.
NEW QUESTION: 2
最近UnityVSAシステムを導入しました。システムがデプロイされている3つの仮想ディスクに加えて、システム上にストレージプールを作成するために必要な仮想ディスクの最小数はいくつですか?
A. 0
B. 1
C. 2
D. 3
Answer: B
Explanation:
References: https://www.emc.com/collateral/TechnicalDocument/docu69316.pdf (p.11)
NEW QUESTION: 3
顧客は、可能な限り低価格で予測可能な性能を備えたエントリーレベルのオールフラッシュストレージシステムを必要としています。パフォーマンスとパフォーマンスに敏感なワークロードがあり、スピードと効率が求められます。
どのHPEストレージシステムがお客様の要件を満たしていますか?
A. StoreVirtual 4335
B. Nimble AF 1000
C. 3PAR 8450
D. MSA 2052
Answer: C
NEW QUESTION: 4
An organization plans to deploy Microsoft Office to all employees.
You need to select the appropriate Office plans and minimize costs.
Which Office plans should you use? To answer, drag the appropriate Office plans to the correct options. Each Office plan may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
C_TS460_2022 FAQ
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