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NEW QUESTION: 1
Which adjusting entry should be used at year-end to account for interest expense on the long-term debt?
A. Interest expense US $50,000 Interest payable US $50,000
B. Interest payable US $100,000 Interest expense US $100,000
C. Interest expense US $50,000 Cash US $50,000
D. Interest expense US $100,000 Interest payable US $100,000
Answer: A
Explanation:
The debt was issued on July 1 and has been outstanding for only 6 months. Interest expense equals the face amount of the debt multiplied by the interest rate and the fraction of the year the debt was outstanding [US $1.000.000 x 10% x6 - 12) = US $50,000].
Because interest is payable on July1 6 months' interest is accrued and expensed in the current period. The payable is also recognized in the current period. Thus, the adjusting entry should be
Interest expense US $50,000 Interest payable US $50.000
Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.
NEW QUESTION: 2
デバイス上のすべてのファイルシステムにアクセスするには、どの機能を使用できますか？
A. syslog
B. ルーティング
C. IFS
D. サービスポリシー
Answer: C
NEW QUESTION: 3
Which process is responsible for managing relationships with vendors?
A. Change management
B. Supplier management
C. Continual service improvement
D. Service portfolio management
Answer: B
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 4
Review the IKE debug output for IPsec shown in the Exhibit below.
Which one of the following statements is correct regarding this output?
A. The output captures the Dead Gateway Detection packets.
B. The output captures the Dead Peer Detection messages.
C. The output is a Phase 1 negotiation.
D. The output is a Phase 2 negotiation.
Answer: B