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NEW QUESTION: 1
Which of the following description about BGP, OSPF, ISIS, RIP is correct?
A. OSPF runs on the basis of the IP protocol, and the protocol number used is 90.
B. RIP runs on the basis of UDP drawing, and the port number used is 179.
C. ISIS runs on the basis of the IP protocol and the protocol number used is 89.
D. The BGP neighbor relationship is based on the TCP session. The port number used is 179.
Answer: D

NEW QUESTION: 2
Accounting controls are:
A. Procedures related to the management of expenses and reliability of financial records.
B. Procedures and information related to the safeguarding of assets and reliability of financial records.
C. Information related to the controlling of assets and reliability of financial records.
D. Procedures and information related to the activity-level achievements of processes and reliability of financial records.
Answer: B

NEW QUESTION: 3
8 월 1 일 Jones는 5 년 동안 Smith에게 재산을 임대했습니다. 매년 미화 20,000 달러의 임대료는 매년 말에 지불합니다. 임대 기간 종료시 예상 잔존 가치는 US $ 10,000입니다. Jones의 암시 적 이자율은 12 %입니다. 존스의 재산 비용은 미화 50,000 달러로 임대 일의 공정 가치입니다. 5 기간 동안의 일반적인 연금의 현재 가치는 3.605입니다. 5 개의 기간이 끝날 때 I의 현재 가치는 .567입니다. 임대 시작시 기록 된 총 투자는 다음과 같습니다.
A. US $ 100,000
B. US $ 72.100
C. US $ 110,000
D. US $ 90.000
Answer: C
Explanation:
For a finance lease, the lesser should record the gross investment in the lease at the undiscounted sum of the minimum payments the total of the lessee's required payments, excluding contingent rent and costs for services and taxes to be paid by and reimbursed to the lesser and any guaranteed residual value) and any Unguaranteed residual value. The gross investment is the same regardless of whether any residual value is guaranteed. The five periodic payments of US $20,000 equal US $100,000. The expected residual value including guaranteed and unguaranteed portions equals US $10,000. The gross investment should be US $110,000$100,000 + $10,000).

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