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NEW QUESTION: 1
ビジネスは、機能性およびプロジェクトマネージャーが従業員をオンラインで評価できるようにする、新しいオンラインパフォーマンス管理ツールを実装しました。
このアクションは、次のいずれかと呼ばれますか？
A. Business continuity planning
B. Organizational change
C. Business process change
D. Internal reorganization
Answer: C
Explanation:
Explanation
References: Kim Heldman, CompTIA Project+ Study Guide, 2nd Edition, Sybex, Indianapolis, 2017, p. 297
NEW QUESTION: 2
An engineer is configuring QoS for a 100 Mb WAN link. An ISP SLA was signed to support 70% of the link.
Which QoS command allows the engineer to use 70% of the link while maintaining a steady flow?
A. traffic-shape rate 70000000 8750000 8750000
B. traffic-shape rate 100000000 70000000 70000000
C. police cir 70000000 confirm-action transmit exceed-action drop
D. police 70000000 13125000 confirm-action transmit exceed-action drop
Answer: A
NEW QUESTION: 3
P Co. purchased term bonds at a premium on the open market. These bonds represented
20% of the outstanding class of bonds issued at a discount by S Co., P's wholly owned subsidiary. P intends to hold the bonds until maturity. In a consolidated balance sheet, the difference between the bond carrying amounts of the two companies is:
A. Included as an increase in retained earnings.
B. Reported as a deferred debit to be amortized over the remaining life of the bonds. D Reported as a deferred credit to be amortized over the remaining life of the bonds.
C. Included as a decrease in retained earnings.
Answer: C
Explanation:
Because a consolidated financial statement should include both P and S as a Single consolidated) reporting entity, the purchase of the outstanding bonds of S by Pat a premium was in substance a retirement of debt for more than the debt's carrying amount. This transaction should be reflected in the consolidated income statement for the year of the purchase as a constructive loss from the retirement of debt. Hence, the effect on the balance sheet is to decrease retained earnings by an amount equal to the premium plus the unamortized discount before the tax effect.
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