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NEW QUESTION: 1
Which of the following conditions would allow a firm to classify a short-term liability as a long-term debt?
I. The firm has issued a long-term note with the stated purpose of extinguishing the short-term debt when it matures. The note is cancelable if there are violations of certain operating provisions.
II. The firm has entered into a binding agreement with a bank to refinance the short-term debt with a long- term liability.
III. The firm has announced that it will continue to refinance the debt with available credit for the next 2 years.
A. I & III
B. III only
C. II & III
D. II only
Answer: D
Explanation:
Explanation/Reference:
Explanation:
If these agreements have any provisions for cancellation which are either ambiguous or which have a good probability of being violated, then the short-term debt cannot be classified as a long-term debt. That's why (I) is not a valid choice. (III) is not acceptable since there is no demonstration of credible intent or ability to be able to refinance the debt.
NEW QUESTION: 2
In June, Bubba bought 100 shares of XYZ at $35. In November, he bought a listed put in XYZ with a $35
strike price and a July expiration for a premium of $600. In April, Bubba exercises the put option and uses
his stock for delivery. What is his resulting tax consequence?
A. cannot be determined without knowing the market price of XYZ upon exercise
B. a $600 capital loss
C. neither profit nor loss
D. this is a wash sale and cannot be included in the investor's tax calculations
Answer: B
Explanation:
a $600 loss. The strike price and Bubba's purchase price are the same. He has a $600 loss
on the option for the premium he paid.
NEW QUESTION: 3
次のうち、一般的に認められている優れた実践基準からの情報セキュリティ管理プロセスの逸脱を特定するものはどれですか？
ギャップ分析
A. Penetration resting
B. Business
C. Risk assessment
D. impact analysis (BIA)
Answer: A
NEW QUESTION: 4
OSPF protocol on the characteristics of the following statements is correct ().
A. Message authentication support agreement
B. routing changes and fast convergence
C. support the zoning
D. Routing of supporting multiple equivalent
Answer: A,B,C,D