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NEW QUESTION: 1
1 년 12 월 31 일, XYZ는 5 백만 달러의 채권을 발행했으며 액면가는 미화 1 백만 달러였습니다.
채권은 10 %의 이자율을 보유하고 있으며 파. 이율은 매년 12 월 31 일에 지불 할 수 있습니다. 채권 의치 규정에 따르면, XYZ는 만기시 채권을 처분하는 데 필요한 자금을 축적하기 위해 매년 연간 예금을 채권 싱크 펀드 (2 년 12 월 31 일부터 시작)에 입금해야 했습니다. 5 월 12 일 31 일에 날짜로 인해 필요한 모든이자 지급 및 싱킹 자금 지급이 예정대로 이루어졌습니다. 싱킹 펀드 자산이 비유동 자산으로 적절히 분류 된 경우 채무 잔액은 12 월 31 일 5 년 대차 대조표에서 어떻게 분류해야 합니까?
A. 연기 된 크레딧.
B. 장기 투자와 대조.
C. 유동 부채
D. 장기 책임.
Answer: C
Explanation:
A current liability is an obligation on that is expected to be settled within the normal operating cycle or is due to be settled within1 2 months of the balance sheet date. Any other liability is noncurrent. Some current liabilities are included in the working capital employed in the normal operating e.g., trade payables and accrued employee operating costs. Current liabilities not settled within the normal operating cycle include the current part of interest-bearing debt, dividends, income taxes, and bank overdrafts. Thus, the bends payable should be classified as current because they are due to be settled within 12 months. Under the Standards, the classification of the sinking-fund assets is irrelevant to the classification of the bond payable.

NEW QUESTION: 2
Which three processes are best suited for UML? (Choose three.)
A. requirements-centric
B. architecture-centric
C. waterfall development-based
D. iterative and incremental
E. use-case driven
Answer: B,D,E

NEW QUESTION: 3
An engineer deploys a custom guest shell rootfs onto multiple switches. Drag and drop the steps from the left into the correct order on the right.

Answer:
Explanation:

Explanation
export the guest shell rootfs step 1
store it in a file server step 2
Customize the guest shel rootfs step 3
import the guest shell rootfs to other switches step 4
install the specific guest shell across devices simultaneously step 5

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