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A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.()
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The salvage value of an asset is:A . The value of the scrap metal if a new asset were taken to a scrap yard.B . The value that an asset has on the books after one year of depreciation.C . The costs that have been sunk into the project to date.D . The expected cash value at the end of an assets useful life.E . A and D only.
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To calculate the expected value of an outcome:A divide the value of each outcome by its probability, then add the results.B divide the value of the desired outcome by the value all possible outcomesC multiply the value of each outcome by its probability, then add the resultsD use linear regression to assess the expected value of the outcomeE B and D only
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141 To calculate the expected value of an outcome:A. divide the value of each outcome by its probability, then add the results.B. divide the value of the desired outcome by the value all possible outcomesC. multiply the value of each outcome by its probability, then add the resultsD. use linear regression to assess the expected value of the outcomeE. B and D only
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50 The salvage value of an asset is:A. The value of the scrap metal if a new asset were taken to a scrap yard.B. The value that an asset has on the books after one year of depreciation.C. The costs that have been sunk into the project to date.D. The expected cash value at the end of an assets useful life.E. A and D only.
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Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.()
此题为判断题(对，错)。
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A characteristic of a fixed asset is that it is ( )
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All of the following below are needed for the calculation of depreciation except( )
A. costB. residual valueC. estimated lifeD. book value
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5 Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments:Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatmentof financial instruments and they understand that on initial recognition any financial asset or liability can bedesignated as one to be measured at fair value through profit or loss (the fair value option). However, there are certainissues that they wish to have explained and these are set out below.Required:(a) Outline in a report to the directors of Ambush the following information:(i) how financial assets and liabilities are measured and classified, briefly setting out the accountingmethod used for each category. (Hedging relationships can be ignored.) (10 marks)
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A major problem with a fixed exchange rate system is that when countries run foreign trade deficits, ______.A．there is no self-correcting mechanismB．currency values become unstableC．the value of the reserve currency declinesD．world inflation increases
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If the value of the pledged asset is greater than the amount of the loan , ______ is entitled to have the excess.A．the lending bankB．the borrowerC．the guarantorD．the guarantee
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The book value of a fixed asset reported on the balance sheet represents its market value on that date.()
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The term used in levying customs duties when such are fixed at rates proportioned to estimated value of goods concerned is ______.A.ad valoremB.infiniteC.secureD.specific
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Any partial loss or damage shall be ______ pro rata on the basis of such declared value.A.adjustedB.arrangedC.determinedD.fixed
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A tug is "in irons" when held in a fixed position by ______.A.the weight of its tow，its being anchored，or groundedB.the weight of its towing hawser on the bottomC.an adverse currentD.lack of power or an engine breakdown
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In which situation is the UNDO_RETENTION parameter be ignored， even if it is set to a value（）A、When the data file of the undo tablespace is autoextensibleB、When there are more than one undo tablespaces available in the databaseC、When the undo tablespace is of a fixed size and retention guarantee is not enabledD、When the undo tablespace is autoextensible and retention guarantee is not enabled
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When is the connection concentrator enabled?（）A、When the value of MAX_CONNECTIONS is greater than the value of MAX_COORDAGENTS. B、When the value of MAX_AGENTS is greater than the value of MAX_CLIENTS. C、When the value of NUM_AGENTS is greater than the value of MAX_AGENTS. D、When the value of NUM_CONNECTIONS is greater than the value of NUM_COORDAGENTS.
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What must be included in a SOAP fault message when an error occurs due to a value in the message Body element？（）A、 A detail elementB、 A Body fault codeC、 An application-specific fault codeD、 A fault string element with a value of "Body"
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In which situation may the UNDO_RETENTION parameter be ignored， even if it is set to a value（）A、when the data file of the undo tablespace is autoextensibleB、when there are more than one undo tablespaces available in the databaseC、when the undo tablespace is of a fixed size and retention guarantee is not enabledD、when the undo tablespace is autoextensible and retention guarantee is not enabled
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Which three of the following are consirered Fixed Asset Deprecation Rule Components ？（）A、 International Deprecation MethodsB、 HeaderC、 Annual RulesD、 Rule ConventionsE、 Predefined Deprecation Methods
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单选题What must be included in a SOAP fault message when an error occurs due to a value in the message Body element？（）A
A detail elementB
A Body fault codeC
An application-specific fault codeD
A fault string element with a value of Body
考题
单选题A tug is “in irons” when held in a fixed position by（）A
the weight of its tow，its being anchored，or groundedB
the weight of its towing hawser on the bottomC
an adverse currentD
lack of power or an engine breakdown
考题
多选题Which three of the following are consirered Fixed Asset Deprecation Rule Components ？（）AInternational Deprecation MethodsBHeaderCAnnual RulesDRule ConventionsEPredefined Deprecation Methods
考题
单选题The term used in levying customs duties when such are fixed at rates proportioned to estimated value of goods concerned is （）.A
ad valoremB
infiniteC
secureD
specific
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单选题The value of the controlled variable, which under any fixed set of conditions the automatic controller operates to maintain, is known as （）A
set pointB
control pointC
deviationD
offset
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多选题The following output is generated when trying to obtain tickets from the Kerberos realm： # kinit user@SUB.DOMAIN.BIZ Password for user@SUB.DOMAIN.BIZ kinit（v5）： Clock skew too great while getting initial credentials How can the problem be fixed？ （）Antpdate domaincontroller； hwclock -systohcBkinit -tCkillall -HUP krb5kdcDModify the time_sync value in the kdc.conf file.EModify the clockskew value in the krb5.conf file.
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