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NEW QUESTION: 1
당기 회계 연도 첫 날, 1.000 채권을 발행하였으며, 각각 199 건의 채권을 발행자의 보통주 199 주로 전환 할 수 있습니다. 각 채권의 액면 금액은 US $ 1.000, 명목 연간 이자율 7 %, 전환 부채에 대한 유사한 시장 연간 이자율은 9 %입니다. 채권의 5 년 계약 기간은 매년 말에이자를 지급합니다. 7 % 및 9 %에서 5주기 동안 1의 현재 값은 각각 .71 3이고 7 % 및 9 %에서 5 기간 동안 1의 일반 연금의 현재 값은 다음과 같습니다.
4.100과 각각. 채권 지분 구성 요소의 공정 가치는 결정할 수 없습니다. 전환 사채 인식에 대한 항목은 무엇입니까?
A. 옵션 C
B. 옵션 D
C. 옵션 B
D. 옵션 A
Answer: C
Explanation:
The initial total carrying amount of convertible debt or of debt instruments issued with detachable share purchase warrants should be allocated between the debt instruments and the equity feature, and these debt and equity components should be separately accounted for. The total assigned initially to the instrument as a whole equals the fair value of the consideration received. However, the IFRSs do not stipulate a method for making the allocation. One approach is to assign to the less easily measurable component a residual amount after determining the amount of the more readily measurable component. For example. the future payments on the financial liability might be discounted at the market rate for a similar instrument without an equity feature. This amount would then be subtracted from the amount of the compound instrument as whole to determine the carrying amount of the equity feature. This method is appropriate when the fair value of the equity feature is not determinable. Thus, the present value of the principal repayment discounted at the market rate of 9% is US $650,000$1.000.000 $ _650), the present value of the interest payments discounted at 9 7 is US $272.300 [($1.000.000 $ 07) $ 3.890]. and their total is US $922,300. The residual amount assignable to the equity feature is therefore US $77,700 [(1 .000 bonds x $1 .000 par) proceeds -$922,300 assigned to the debt component], which is also the bond discount given that the convertible bonds were issued at par.
NEW QUESTION: 2
You need to assign the same deployment profile to all the computers that are configured by using Windows Autopilot.
Which two actions should you perform? Each correct answer presents part of the solution.
NOTE: each correct selection is worth one point.
A. Create a Group Policy object (GPO) that is linked to a domain
B. Create a Microsoft Azure Active Directory (Azure AD) group that has dynamic membership rules and uses the operatingSystem tag
C. Create a Microsoft Azure Active Directory (Azure AD) group that has dynamic membership rules and uses the ZTDID tag References:
https://www.petervanderwoude.nl/post/automatically-assign-windows-autopilot-deployment-profile-to-windowsautopilot-devices/
D. Join the computers to an on-premises Active Directory domain
E. Join the computers to Microsoft Azure Active Directory (Azure AD)
F. Assign a Windows AutoPilot deployment profile to a group
Answer: C,F
NEW QUESTION: 3
A. A 4-core with a 12X I/O drawer
B. A 6-core with an EXP24s disk expansion
C. A 6-core with a disk riser card
D. A 4-core with an EXP24s disk expansion
Answer: B
NEW QUESTION: 4
A. HTML Access
B. Horizon client
C. vSphere Client
D. VMware Tools
Answer: A
Explanation:
Explanation: If you use the HTML Access feature, end users can open a remote desktop or application inside a browser, without having to install any client application on the client system or device.