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Exam Code: RePA_Sales_S
Exam Name: PA Salesperson State Exam
Vendor: Pennsylvania Real Estate Commission

60 Questions & Answers
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NEW QUESTION: 1
3 년 1 월 31 일, 회사는 임대한 주차장에 대해 미화 72,000 달러의 임대료를 선불로 지불했습니다. 임대료는 3 년 2 월 1 일부터 3 년 동안 적용됩니다.이 거래가 12 월 31 일 3 년에 미치는 영향은 무엇입니까?

A. 옵션 A
B. 옵션 C
C. 옵션 D
D. 옵션 B
Answer: D
Explanation:
The US $72,000 rental fee should be recognized as expense evenly over the 36-month duration of the lease. In Year 3, US $22,000 should be deferred to current expenses [(US $72,000 36 months) x 11 months], and US $50,000 should be deferred as prepaid expense. On January 1. a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end the parking and storage facility that was purchased for US $150.000 has a fair value of US $250.000 The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.

NEW QUESTION: 2
お客様は、Isilon OneFSダッシュボードで、またはCLIを使用していくつかのパフォーマンスメトリックを確認できます。その他のパフォーマンスメトリックには、InsightIQが必要です。
InsightIQのライセンスバージョンが必要なのは何ですか?
A. CPU使用率
B. アクティブなクライアント接続
C. 容量の傾向
D. クラスタースループット
Answer: D

NEW QUESTION: 3
Which two accurately describe the Solaris IPS repository?
A. It contains a collection of software packages.
B. It is an ISO image of the Solaris installation media.
C. It contains a collection of operating system patches.
D. All packages within an IPS package repository reside in a catalog.
E. The packages in a catalog are associated with a specific publisher.
Answer: A,E
Explanation:
Image Packaging System (IPS) is a new network based package management system included in Oracle Solaris 11. It provides a framework for complete software lifecycle management such as installation,upgrade and removal of software packages. IPS also enables you to create your own software packages,create and manage package repositories,and mirror existing package repositories.
Oracle Solaris software is distributed in IPS packages. IPS packages are stored in IPS package repositories,which are populated by IPS publishers.
E: The following command displays property information about the local repository.
$ pkgrepo get -s /export/repoSolaris11
SECTION PROPERTY VALUE publisher prefix solaris repository description This\
repository\ serves\ a\ copy\ of\ the\ Oracle\ Solaris\ 11\ Build\ 175b\ Package\ Repository.
repository name Oracle\ Solaris\ 11\ Build\ 175b\ Package\ Repository
repository version 4
The value of the publisher prefix specifies that solaris is to be used in the following cases:
When more than one publisher's packages are present and no publisher is specified in the
package name in the pkg command
When packages are published to the repository and no publisher is specified.


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