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Exam Code: F1
Exam Name: Financial Reporting
Vendor: CIMA

60 Questions & Answers
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NEW QUESTION: 1
On 1 January 2009, Peming Co entered into a finance lease agreement to obtain a machine which would have cost of $166,000 if it had been purchased outright. The machine has a useful life of six years, and the lease period is five years. At the end of the lease period, the machine will be returned to thelesser. As well as requiring a final payment, the terms of the lease are:
Initial rental$8,000
Monthly rentals, payable in arrears60 x $3,200
Interest rate implicit in lease8% per annum Peming has a 31 December year end, and provides for depreciation on machinery on the straight-line basis.
How much should be charged in the statement of comprehensive income for the year to 31 December 2009 as a result of the lease agreement?
A. $40,307
B. $40,947
C. $46,480
D. $45,840
Answer: D

NEW QUESTION: 2
한 회사에서 Amazon S3를 객체 스토리지 솔루션으로 사용합니다. 이 회사에는 데이터를 저장하는 데 사용하는 수천 개의 S3가 있습니다. 일부 S3 버킷에는 다른 버킷보다 액세스 빈도가 낮은 데이터가 있습니다. 한 솔루션 아키텍트는 수명주기 정책이 일관되게 구현되지 않거나 부분적으로 구현된다는 것을 발견했습니다. 결과적으로 데이터가 고비용 스토리지에 저장됩니다.
개체의 가용성을 저하시키지 않으면서 비용을 절감 할 수 있는 솔루션은 무엇입니까?
A. S3 지능형 계층화 스토리지 사용
B. S3 One Zone-infrequent Access (S3 One Zone-IA)를 사용합니다.
C. S3 ACL 사용
D. Amazon Elastic Block Store EBS) 자동 스냅 샷 사용
Answer: A

NEW QUESTION: 3
Azure MFA資格情報の入力を求められる財務部門ユーザーを評価しています。
以下の各ステートメントについて、ステートメントが真である場合は「はい」を選択します。それ以外の場合は、「いいえ」を選択します。
注:それぞれの正しい選択には1ポイントの価値があります。

Answer:
Explanation:

説明



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