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NEW QUESTION: 1
On December 31, 2003, Acadia Corp. leased machinery with a fair value of $420,000 from Clive
Leasing. The agreement is a six-year noncancelable lease requiring annual payments of $80,000 beginning December 31, 2003. The lease is appropriately accounted for by Acadia as a capital lease.
Acadia's incremental borrowing rate is 11%. Acadia knows the interest rate implicit in the lease payments is 10%.
The present value of an annuity due of 1 for 6 years at 10% is 4.7908. The present value of an annuity due of 1 for 6 years at 11% is 4.6959.
In its December 31, 2003 balance sheet, Acadia should report a lease liability of:
A. $383,264.
B. $375,672.
C. $303,264.
Answer: C
Explanation:
The liability is the present value of the payments due. ($80,000 x 4.7908) - $80,000 =
$ 303,264.
NEW QUESTION: 2
A corporate network contains an Active Directory Domain Services (AD DS) domain with 160 domain controllers that run Windows Server 2008 R2. All client computers run Windows 7. The company has 75 geographically disparate branch offices. Each branch office is represented by an Active Directory site. The Employee organizational unit (OU) includes all employee user accounts. Many employees work from multiple branch offices. Site resource access is managed by using Group Policy Objects (GPOs) and scripts.
Each site has a network share on which users store information specific to the activities at that site.
You need to ensure that users at each site can access the appropriate network share through a single mapped drive.
What should you recommend? (More than one answer choice may achieve the goal. Select the BEST answer.)
A. Create a GPO for each site. Configure the GPOs to run a logon script that maps the drive to the site-specific file share. Create a Windows Management Instrumentation (WMI) filter that targets Windows Server 2008 R2. Link the GPOs to the Employee OU.
B. Create a logon script for each site. Set each logon script to map the drive to the site-specific file share. Configure the user logon script option in Active Directory to run the appropriate logon script.
C. Create a single GPO for drive mapping. In the GPO, create Drive Map preference items to map the drive to the site-specific file share. Configure the targeting of the Drive Map preference item to match the specific site. Link the new GPO to the Employee OU.
D. Create an OU for each site under the Employee OU. Place the user accounts for each site in the correct OU. Create a GPO for each site. Configure the new GPOs to run a logon script that maps the drive to the site-specific file share. Link the new GPOs to the site-specific OUs.
Answer: C
NEW QUESTION: 3
다음 중 조직 내에서 데이터 분류 수준을 정의하는 데 가장 적합한 항목은 무엇입니까?
A. 각 데이터에 대한 책임이 있는 사업주
B. 해당 규정에 따른 준법 감시 팀
C. 데이터 스키마를 기반으로 하는 데이터베이스 관리자
D. 데이터 보안 제어를 담당하는 시스템 관리자
Answer: A