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NEW QUESTION: 1
1 월 1 일, 기업은 액면의 96 %에서 10 년 동안 미화 50 만 달러의 채권을 발행했습니다. 1 월 1 일과 7 월 1 일에 지불 할 채권의 이자는 12 %입니다. 1 월 1 일 채권 발행 기록은 다음과 같습니다.
A. 옵션 B
B. 옵션 C
C. 옵션 A
D. 옵션 D
Answer: B
Explanation:
The entity received US $480,000 cash on the issuance of the bond. Its face amount is US $500,000, the amount to be paid at maturity. Hence, the credit to bonds payable is US $500,000. The US$20,000 difference is recorded as a discount on bonds payable a debit and is amortized over the life of the issue.
NEW QUESTION: 2
Which option is a characteristic of the ring buffer?
A. It leverages a LIFO queue.
B. It needs to be flushed with every write because a power outage results in data loss.
C. A small portion of each SSD is allocated to provide persistent storage to support the ring buffer.
D. It serves as a front-end cache to speed up data access.
E. It is backed up with a super capacitor.
F. It requires users to customize several tuning parameters in the Cisco UCS Invicta management GUI tooptimize its performance.
Answer: E
NEW QUESTION: 3
Which SQL statement will give a user named USER1 the ability to run an embedded SQL application named BENEFITS that calls a package named CORPDATA.PKGA?
A. GRANT EXECUTE ON APPLICATION PACKAGE corpdata.pkga TO user1
B. GRANT EXECUTE ON PACKAGE corpdata.pkga TO user1
C. GRANT EXECUTE ON APPLICATION benefits USING PACKAGE corpdata.pkga TO user1
D. GRANT EXECUTE ON APPLICATION benefits TO user1
Answer: B