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NEW QUESTION: 1
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 $ 110,000
B. US $ 100,000
C. US $ 72.100
D. US $ 90.000
Answer: A
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).
NEW QUESTION: 2
If senior managers are unwilling to permit dissemination of adverse opinions about a particular corporate client, according to Standard IV (A.3), you should attempt to put that corporate client on a ________.
A. moratorium register
B. holding-pattern
C. captive list
D. suspension roster
E. restricted list
F. none of these answers
Answer: E
Explanation:
Explanation/Reference:
Explanation:
To avoid violations of Standard IV (A.3), one of the procedures members can enact is to create a restricted list. If senior managers are unwilling to permit dissemination of adverse opinions about a particular corporate client, then the firm should remove the controversial company from the research universe and put it on a restricted list so that the firm disseminates only factual information about the company.
NEW QUESTION: 3
You are an administrator in an organization that uses Microsoft Dynamics 365 and Microsoft Dynamics 365 for Outlook.
A majority of the users want to synchronize all contacts from accounts they follow, rather than just contacts they own.
What should you do?
A. Instruct each user on how to configure the offline filter.
B. Instruct each user on how to configure the synchronization.
C. Create and distribute a set of synchronization filters that includes all contacts for followed accounts.
D. Instruct each user on how to configure the synchronized fields.
Answer: C
Explanation:
Explanation
References:
https://www.microsoft.com/en-us/dynamics/crm-customer-center/choose-the-records-to-synchronize-betweendyn
365-and-outlook-or-exchange.aspx