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NEW QUESTION: 1
A. Transference
B. Acceptance
C. Avoidance
D. Sharing
Answer: A
NEW QUESTION: 2
現在、企業ネットワークが攻撃を受けています。攻撃を阻止するためのセキュリティコントロールが用意されていますが、セキュリティ管理者は、使用されている攻撃の種類に関する詳細情報を必要としています。管理者がこの情報を収集するのに最適なネットワークタイプは次のうちどれですか。
A. ゲストネットワーク
B. アドホック
C. DMZ
D. ハニーネット
Answer: D
NEW QUESTION: 3
1 년 5 월 1 일, 기업은 103 %의이자를 발행하여 12 % 중 500 %를 미화 1,000 달러의 채권으로 발행했다. 채권은 1 년 1 월 1 일자이며 6 년 1 월 1 일에 만기됩니다.이자는 1 월 1 일과 7 월 1 일에 반년마다 지불됩니다. 채권 발행 및 현금 수익금 수령을 기록하는 분개는 다음과 같습니다.
A. 옵션 A
B. 옵션 B
C. 옵션 D
D. 옵션 C
Answer: D
Explanation:
The face amount of the 500 bonds is equal to US $500,000500 x $1,000). The cash proceeds excluding interest from the issuance of the bonds are US $515.000$500,000 103%). The US $15,000 premium is the difference between the cash issuance proceeds and the face amount of the bonds. Because the bonds were issued between interest payment dates, the issuer is also entitled to receive accrued interest for the 4 months between the prior interest date and the issuance date. The accrued interest is US $20,000 [500 bonds x $1,000 face value 12% stated rate x4 - 12)]. The issuing entity will therefore receive US $535,000 in cash$515,000 + $20,000). The resulting journal entry includes a US $535,000 debit to cash, a US $500,000 credit to bonds payable, a US $15,000 credit to premium, and a US $20,000 credit to either interest payable or interest
NEW QUESTION: 4
A. Option B
B. Option D
C. Option E
D. Option C
E. Option A
Answer: C
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