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Exam Code: ESG-Investing
Exam Name: Certificate in ESG Investing
Vendor: CFA Institute

60 Questions & Answers
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NEW QUESTION: 1
A user arrives at a new house and the Internet provider states the connection will run through the cable. If the user wants to install multiple PCs, which of the following will the user need in order to establish a connection? (Select TWO).
A. WEP
B. T1 card
C. Modem
D. Router
E. VPN
Answer: C,D

NEW QUESTION: 2
On January 1, 2003, Mill Corporation leased a machine to Ott Corporation for a 5-year term at an annual rental of $50,000. The lease is an operating lease. At the inception of the lease, Mill received
$ 100,000, covering the first year's rent of $50,000 and a security deposit of $50,000. This deposit will not be returned to Ott upon expiration of the lease but will instead be applied to payment of rent for the last year of the lease. Mill properly reported rental revenue of $100,000 in its 2003 income tax return. Mill's tax rate was 30%. In Mill's December 31, 2003, balance sheet, what portion of the $100,000 should be reported as a liability?
A. $35,000
B. $50,000
C. $40,000
Answer: B
Explanation:
Deposits and prepayments received for services to be provided in the future are unearned revenues that should be recorded as a liability until earned. The first year's rent is recorded as rent revenue, but the $50,000 deposit is recorded as rent collected in advance (unearned rent) because Mill is required to render future services (use of the machine) to the lessee. The rate (30%) does not affect the amount of the liability to the lessee, although a separate future income tax asset may be recorded in certain circumstances.

NEW QUESTION: 3
What statement is true regarding policy push down?
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Answer: A

NEW QUESTION: 4
You are managing Oracle Database 11g with an ASM storage with high redundancy. The following command was issued to drop the disks from the dga disk group after five hours:
ALTER DISKGROUP dga OFFLINE DISKS IN FAILGROUP f2 DROP AFTER 5H;
Which statement is true in this scenario?
A. All the disks in the dga disk group in failure group f2 would be OFFLINE and the DISK_REPAIR_TIME disk attribute would be set to 5 hours.
B. All the disks in the dga disk group would be OFFLINE and the DISK_REPAIR_TIME disk attribute would be set to 5 hours.
C. It starts the ASM fast mirror resync.
D. It drops all disk paths from the dga disk group.
Answer: A
Explanation:
Explanation/Reference:
Explanation:



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