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NEW QUESTION: 1
Universal Containers sells a monthly subscription service that is offered to their clients with a ramp option.
This subscription is priced with a setup fee, an installation fee, and a recurring fee. Which set of actions would meet these requirements?
A. Create a single product with three monthly price dimensions
B. Create three products to represent the setup fee, the installation fee and the monthly fee each with a monthly price dimension, and combine them into a bundle.
C. Create a single product with two one-time price dimensions and one monthly price dimension.
D. Create a single product with two monthly price dimensions and one one-time price dimension.
Answer: B

NEW QUESTION: 2
Welcher der folgenden Nachrichtendienste liefert den stärksten Beweis dafür, dass eine bestimmte Aktion stattgefunden hat?
A. Unstimmigkeit
B. Zustellnachweis
C. Authentifizierung des Nachrichtenursprungs
D. Einreichungsnachweis
Answer: A
Explanation:
Erläuterung:
Nonrepudiation Services liefern den Nachweis, dass eine bestimmte Handlung stattgefunden hat. Nonrepudiation-Dienste ähneln ihren Gegenstücken mit schwächeren Beweisen, d.h. Die Nicht-Ablehnung liefert jedoch stärkere Beweise, da der Beweis gegenüber Dritten erbracht werden kann. Digitale Signaturen werden verwendet, um Unstimmigkeiten zu gewährleisten. Die Authentifizierung der Nachrichtenherkunft bestätigt nur die Quelle der Nachricht und nicht die abgeschlossene spezifische Aktion.

NEW QUESTION: 3
What is the true of the following share's access properties? (Choose two.)

A. @managers is a builtin default Samba group.
B. @managers will be resolved as a Unix group.
C. the parameter admin users can be applied only to print shares.
D. @managers copies the permissions of the share [managers].
E. The alice and bob users can manipulate files regardless of the file system permissions.
Answer: B

NEW QUESTION: 4
Kevin Rathbun, CFA, is a financial analyst at a major brokerage firm. His supervisor, Elizabeth Mao, CFA, asks him to analyze the financial position of Wayland, Inc. (Wayland), a manufacturer of components for high quality optic transmission systems. Mao also inquires about the impact of any unconsolidated investments.
On December 31,2007, Wayland purchased a 35% ownership interest in a strategic new firm called Optimax for $300,000 cash. The pre-acquisition balance sheets of both firms are found in Exhibit 1.

On the acquisition date, all of Optimax's assets and liabilities were stated on its balance sheet at their fair values except for its property, plant, and equipment (PP&E), which had a fair value of $1.2 million. The remaining useful life of the PP&E is ten years with no salvage value. Both firms use the straight-line depreciation method.
For the year ended 2008, Optimax reported net income of $250,000 and paid dividends of $100,000.
During the first quarter of 2009, Optimax sold goods to Wayland and recognized $15,000 of profit from the sale. At the end of the quarter, half of the goods purchased from Optimax remained in Wayland's inventory.
Wayland currently uses the equity method to account for its investment in Optimax. However, given the potential significance of the investment in the future, Rathbun believes that a proportionate consolidation of Optimax may give a clearer picture of the financial and operating characteristics of Wayland.
Rathbun also notes that Wayland owns shares in Vanry, Inc. (Vanry). Rathbun gathers the data in Exhibit 2 from Wayland's financial statements. The year-end portfolio value is the market value of all Vanry shares held on December 31. All security transactions occurred on July 1, and the transaction price is the price that Wayland actually paid for the shares acquired. Vanry pays a cash dividend of $1 per share at the end of each year. Wayland expects to sell its investment in Vanry in the near term and accounts for it as held- for-trading.
Wayland owns some publicly traded bonds of the Rotor Corporation that it reports as held-to-maturity securities.
What amount should Wayland report in its balance sheet as a result of its investment in Optimax at the end of 2008?
A. $380,500.
B. $345,500.
C. $352,000.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Under the equity method, Wayland recognizes its pro-rata share of Optimaxs net income less the additional depreciation that resulted from the increase in fair value of Optimaxs PP&E.
Pro-rata share of Optimaxs net income 587,500 [$250,000 x 35%]
Less: Additional depreciation from PPE 7.000 [($200,000 / 10 years) x 35%] Equity income $80,500 Wayland's investment account on the balance sheet increased by its equity income and decreased by the dividends received from the investment.
Beginning investment account$300,000
Equity income from Optimax 80.500
Less: Dividends received35.000 [$100,000 dividends x 35%]
Ending investment account $345,500
(Study Session 5, LOS 21.b)