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NEW QUESTION: 1
공정 가치가 US $ 100.000이고 내용 연수가 10 년인 신규 자산을 임대인이 임대하고 있습니다). 아래 상황 중 어떤 것이
임차인의 장부에 금융리스로 임대 하는가?
A. 임대 기간은 8 년입니다.
B. 최소 임대료의 현재 가치는 US $ 60.000입니다.
C. 최소 임대료의 현재 가치는 미화 $ 70.000입니다.
D. 임대 기간은 7 년입니다.
Answer: A
Explanation:
A lease may be classified a lessee a finance lease of an operating lease by a lessee. A finance lease transfers substantially all of the risk and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a financial lease if for example.
1.The lease providers for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e. to be sufficiently below the fair value reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payment lease is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, a lease term that is 80%8 / 10) of the economic life of the asset will most likely result in classifying the lease as a finance lease assuming that 80% is a "major part" of the economic life of the asset.
NEW QUESTION: 2
The switch becomes a logical switch after stacking and clustering, and Eth-Trunk across physical devices can be deployed to improve network reliability.
A. True
B. False
Answer: A
NEW QUESTION: 3
Which three statements about deleting instances from a RAC database on a UNIX platform are true? (Choose three.)
A. To delete an instance, start the DBCA on a node other than the node that hosts the instance that you want to delete.
B. During a delete operation, the DBCA removes the instance and the instance Oracle Net configurationDuring a delete operation, the DBCA removes the instance and the instance? Oracle Net configuration.
C. The DBCA can be used to delete an instance from a RAC database.
D. To delete an instance, start the DBCA on the node that hosts the instance that you want to delete.
Answer: A,B,C
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