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NEW QUESTION: 1
P Co. purchased term bonds at a premium on the open market. These bonds represented
20% of the outstanding class of bonds issued at a discount by S Co., P's wholly owned subsidiary. P intends to hold the bonds until maturity. In a consolidated balance sheet, the difference between the bond carrying amounts of the two companies is:
A. Reported as a deferred debit to be amortized over the remaining life of the bonds. D Reported as a deferred credit to be amortized over the remaining life of the bonds.
B. Included as an increase in retained earnings.
C. Included as a decrease in retained earnings.
Answer: C
Explanation:
Because a consolidated financial statement should include both P and S as a Single consolidated) reporting entity, the purchase of the outstanding bonds of S by Pat a premium was in substance a retirement of debt for more than the debt's carrying amount. This transaction should be reflected in the consolidated income statement for the year of the purchase as a constructive loss from the retirement of debt. Hence, the effect on the balance sheet is to decrease retained earnings by an amount equal to the premium plus the unamortized discount before the tax effect.

NEW QUESTION: 2
You have a Microsoft 365 subscription.
You have 20 computers that run Windows 10 and are joined to Microsoft Azure Active Directory (Azure AD) You plan to replace the computers with new computers that run Windows 10. The new computers will be joined to Azure AD.
You need 10 ensure that the desktop background, the favorites, and the browsing history are available on the new computer.
What should you use?
A. Enterprise State Roaming
B. Roaming user profiles
C. The Microsoft SharePoint Migration Tool
D. Folder Redirection
Answer: A
Explanation:
Reference:
https://docs.microsoft.com/en-us/azure/active-directory/devices/enterprise-state-roaming-windows-settings-refer

NEW QUESTION: 3
You are an intern for an organization that wants to improve its security. The organization
wants multi-factor authentication enforced for all of its users.
You suggest implementing Microsoft Office 365 Business Premium.
Which two types of secondary authentication does this solution support? Choose two.
A. notification through a smartphone application
B. entering a username and password
C. the insertion of a smart card into a reader attached to the user's computer
D. entering a text code sent to the user's mobile phone
Answer: A,D
Explanation:
Multi-Factor Authentication for Office 365 offers the following subset of Azure Multi-Factor Authentication capabilities:
*Use of a mobile app (online and one-time password [OTP]) as a second authentication factor
*Use of a phone call as a second authentication factor
*Use of an SMS message as a second authentication factor
Reference: Multi-Factor Authentication for Office 365
https://msdn.microsoft.com/en-us/library/azure/dn383636.aspx