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NEW QUESTION: 1
Which one of the following is NOT an indicator of control weakness in derivatives?
A. Absence of fiduciary mentality
B. Application of inappropriate valuation models
C. Evidence of a "Star Manager" syndrome
D. Management not involved
Answer: B

NEW QUESTION: 2
As part of a routing policy you must specify a regular expression that matches on all 5 digit extension numbers where the first digit is 'a'1', and the second digit is either a '4' or a'5' (For example, it matches on 14000 and 15999, but not 24000)
Which two regular expressions state this? (Choose two)
A. sip1[4/5](1)[0-9]
B. sip 1[4-5][0-9][0-9][0-9]
C. sip [1](1){4-5}[1][0-9][3]
D. sip [1][1]4'5'[0-9](3)
Answer: B,C

NEW QUESTION: 3
Where is the Test Results Deletion tool located?
A. Run Results Viewer
B. Tools menu
C. Resources menu
D. Run menu
Answer: A
Explanation:
Reference: http://www.automationrepository.com/2011/11/delete-qtp-result-folders-usingrun-results-deletion-tool/
http://uft-help.saas.hpe.com/en/12.53/UFT_Help/Content/Run_Results_Viewer/Using_Results_Remover_Utility.htm?Highlight=Test%20Results%20Deletion%20tool

NEW QUESTION: 4
P 사는 공개 시장에서 보험료로 기간 채권을 구매했습니다. 이 채권은
P의 전액 출자 자회사 인 S Co.가 할인하여 발행 한 미지급 채권의 20 %. P는 만기가 될 때까지 채권을 보유하려고 합니다. 연결 대차 대조표에서 두 회사의 채권 장부 금액의 차이는 다음과 같습니다.
A. 이익 잉여금 감소에 포함됩니다.
B. 이익 잉여금 증가에 포함됩니다.
C. 채권의 남은 기간 동안 상각되는 이연 크레딧으로 보고되었습니다.
D. 채권의 남은 기간 동안 상각되는 이연 차변으로 보고됩니다.
Answer: A
Explanation:
Because a consolidated financial statement should include both P and S as a Single consolidated) reporting entity, the purchase of the outstanding bonds of S by Pat a premium was in substance a retirement of debt for more than the debt's carrying amount. This transaction should be reflected in the consolidated income statement for the year of the purchase as a constructive loss from the retirement of debt. Hence, the effect on the balance sheet is to decrease retained earnings by an amount equal to the premium plus the unamortized discount before the tax effect.

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