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NEW QUESTION: 1
농장은 임대 B를 다음과 같이 취급해야 합니다 :
A. 초기 자산 금액이 US $ 10,960 인 금융리스
B. 운영 임대. 연간 운영 비용은 미화 3,500 달러, 집행 비용은 미화 500 달러입니다.
C. 초기 자산가가 US $ 9,590 인 금융리스.
D. 초기 자산가가 US $ 10,200 인 금융리스.
Answer: C
Explanation:
A finance lease is one in which the risks and rewards of ownership are transferred to the lessee. For accounting purposes, the lessee treats a finance lease as similar to the purchase of an asset capitalized at the fair value of the leased asset or, if lower the present value of the minimum lease payments. The lessee's minimum lease payments include the required payments, excluding contingent rent and executor costing taxes and insurance), plus any amounts guaranteed by the lessee or a related party. If a bargain purchase option exists, however, minimum lease payments equal the required payments plus the amount of the option. If the present value of the minimum lease payments calculated without guaranteed amounts or a bargain purchase option) is substantially all of the asset's fair value, the lease normally is accounted for as a finance lease. Given that the executor costs associated with the lease are to be paid by the lesser.
A portion of the lease rental price is for those costs. not for the asset. Consequently the annual minimum lease payment equals the annual payment minus the executory costs. or US $3,500$4,000 yearly rental - $500). The present value of the minimum lease payments is therefore US $9,590 $3,500 x 2.74), which is substantially all of the fair value of the asset. Thus the lease should be capitalized. The appropriate amount of the initial asset value is the present value of the minimum lease payments calculated above.

NEW QUESTION: 2
What must modern endpoint solutions do to be effective today? (Choose one.) Select one:
A. Block all network traffic.
B. Go beyond simple signature comparisons.
C. Block network connections that use the IPX protocol.
D. Include a multi-language spell checker.
Answer: B

NEW QUESTION: 3

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

NEW QUESTION: 4
You have a computer that runs Windows 7. Multiple users share the computer. The computer is joined to a domain.
You need to prevent the users from using more than 2 GB of disk space on drive C.
What should you do?
A. From a Group Policy object (GPO), enable the Limit profile size setting.
B. Enable System Protection for Local Disk (C) and set the disk space usage.
C. From a Group Policy object (GPO), enable the Limit the size of the entire roaming user profile cache setting.
D. Enable disk quota management onComputer1 and configure a default quota limit.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Disk quotas provide administrators with a way to limit each user's utilization of disk space on a volume. In order to set quotas, you must have Administrator rights, and the volume must be formatted with the NTFS file system. Disk quotas are based on file ownership and are independent of the folder location of the user's files within the volume. For example, if users move their files from one folder to another on the same volume, their volume space usage does not change. However, if users copy their files to a different folder on the same volume, their volume space usage doubles. If one user creates a 200 kilobyte (KB) file, and another user takes ownership of that file, the first user's disk use decreases by 200 KB and the second user's disk use increases by 200 KB.