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NEW QUESTION: 1
회사 P는 회사 연도의 개시 및 완료된 사업 결합에서 회사 S의 모든 일반 주식에 대해 미화 60 만 달러를 지불했습니다.
당시 회사 S는 다음 요약 대차 대조표를 보유하고 있었습니다.

플랜트 및 장비의 공정 가치는 장부 금액보다 US $ 120,000가 더 많았습니다. 공정 가치와 장부 금액은 다른 모든 자산과 부채에 대해 동일했습니다. 회사 P의 취득과 관련하여 회사 P는 연결 대차 대조표에 보고해야 하는 금액은 얼마입니까?
A. US $ 80,000
B. US $ 160,000
C. US $ 120,000
D. US $ 40,000
Answer: D
Explanation:
Under the acquisition methods, assets acquired and liabilities assumed should be recorded at their acquisition-date fair values. Any excess of the sum of the considerations transferred, any noncontrolling interest, and any previously held equity interest over the fair value of the net assets acquired is recorded as goodwill. After adjusting the net plant and equipment, and given that other items are stated at fair value, the fair value of the net assets acquired is US $560,000 [$80,000 current assets +$760,000 + $120,000) plant and equipment- $400,000 liabilities]. Hence, goodwill is US $40,000$600,000 consideration
$560,000).

NEW QUESTION: 2
Which of the following security issues does the Bell-La Padula model focus on?
A. Integrity
B. Authentication
C. Authorization
D. Confidentiality
Answer: D

NEW QUESTION: 3
Refer to the exhibit.

What is the output displayed on the IP phone when the incoming calling number is 00492288224002 and has a TON = unknown?
A. +492288224002
B. +49122288224002
C. 0
D. 00492288224002
E. +49128822400
Answer: D

NEW QUESTION: 4
A network engineer wants to make sure that an access switch will never become Spanning Tree root for VLAN 5. What action will accomplish this task?
A. adjust STP priority to the maximum value
B. apply root guard to all outgoing neighbour interfaces
C. disable STP globally
D. enable MSTP and use a different revision number that all other switches
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Adjust STP priority to the maximum value (so it will never become Spanning Tree root for VLAN5)
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