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NEW QUESTION: 1
1 년 12 월 31 일, XYZ는 5 백만 달러의 채권을 발행했으며 액면가는 미화 1 백만 달러였습니다.
채권은 10 %의 이자율을 보유하고 있으며 파. 이율은 매년 12 월 31 일에 지불 할 수 있습니다. 채권 의치 규정에 따르면, XYZ는 만기시 채권을 처분하는 데 필요한 자금을 축적하기 위해 매년 연간 예금을 채권 싱크 펀드 (2 년 12 월 31 일부터 시작)에 입금해야 했습니다. 5 월 12 일 31 일에 날짜로 인해 필요한 모든이자 지급 및 싱킹 자금 지급이 예정대로 이루어졌습니다. 싱킹 펀드 자산이 비유동 자산으로 적절히 분류 된 경우 채무 잔액은 12 월 31 일 5 년 대차 대조표에서 어떻게 분류해야 합니까?
A. 연기 된 크레딧.
B. 유동 부채
C. 장기 책임.
D. 장기 투자와 대조.
Answer: B
Explanation:
A current liability is an obligation on that is expected to be settled within the normal operating cycle or is due to be settled within1 2 months of the balance sheet date. Any other liability is noncurrent. Some current liabilities are included in the working capital employed in the normal operating e.g., trade payables and accrued employee operating costs. Current liabilities not settled within the normal operating cycle include the current part of interest-bearing debt, dividends, income taxes, and bank overdrafts. Thus, the bends payable should be classified as current because they are due to be settled within 12 months. Under the Standards, the classification of the sinking-fund assets is irrelevant to the classification of the bond payable.

NEW QUESTION: 2
透過モードのトラフィックリダイレクションを展開するために使用される4つの方法はどれですか。 （4つ選んでください。）
A. レイヤ4スイッチ
B. レイヤ7スイッチ
C. DHCPサーバ
D. PACファイル
E. Webキャッシュ通信プロトコル
F. マイクロソフトGPO
G. ブラウザの手動設定
H. ポリシーベースのルーティング
Answer: A,B,E,H

NEW QUESTION: 3
Which of the following is correct in relation to the purchase by a company of its own shares?
(i) If a company wishes to purchase its own shares it must have authority in its Articles of Association.
(ii) A private company may purchase its own shares out of capital.
(iii) It is not possible for a company to purchase all its own shares.
A. (ii) and (iii) only
B. (i), (ii) and (iii).
C. (i) only
D. (i) and (ii) only
Answer: B