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NEW QUESTION: 1
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. Included as a decrease in retained earnings.
C. 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.
Answer: B
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.
NEW QUESTION: 2
Sophia is applying ID encryption. What is the strongest level of ID encryption Sophia can mandate through a policy?
A. 512-bit AES
B. 256-bit AES
C. 128-bit AES
D. 128-bit RC2
Answer: B
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 3
Sie haben einen Computer mit dem Namen Computer1, auf dem Windows 10 Enterprise ausgeführt wird. Computer1 ist so konfiguriert, dass Windows-Updates aus dem Internet empfangen werden.
Wenn ein Benutzer bei Computer1 angemeldet ist, müssen Sie verhindern, dass Computer1 nach der Installation der Windows-Updates ohne die Zustimmung des angemeldeten Benutzers automatisch neu gestartet wird.
Was tun?
A. Aktivieren Sie die Einstellung Upgrades zurückstellen.
B. Konfigurieren Sie die Einstellung Auswählen, wie Updates installiert werden.
C. Konfigurieren Sie die Einstellung Auswählen, wie Updates geliefert werden.
D. Bearbeiten Sie die geplante Aufgabe "Automatische App-Aktualisierung".
Answer: B
Explanation:
Erläuterung
In der Einstellung Auswählen, wie Updates installiert werden, können Sie über das Dropdown-Menü eine Option auswählen:
Mit der Option Neustart planen kann der Benutzer auswählen, wann der Computer neu gestartet werden soll. Von den angegebenen Antworten ist dies die einzige Möglichkeit, um zu verhindern, dass Computer1 nach der Installation der Windows-Updates ohne die Zustimmung des angemeldeten Benutzers automatisch neu gestartet wird.
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