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Exam Code: ESRS-Professional Dumps

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NEW QUESTION: 1
Investments in available-for-sale securities should be valued on the balance sheet at ________.
A. amortized cost
B. fair value
C. lower of cost or market for individual securities
D. lower of cost or market for the portfolio
E. acquisition cost
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Available-for-sale securities are investments in debt securities that are not classified as held-to- maturity or trading securities and in equity securities with readily determinable fair values that are not classified as trading securities. They are measured at fair value on the balance sheet.

NEW QUESTION: 2
You have a Microsoft 365 subscription.
Each use has a mapped drive on their computer where they store personal files. Some users store large amounts of data.
You need to migrate the data to Microsoft OneDrive for Business.
You need to reduce the impact on the network as you migrate the files to OneDrive.
What should you do?
A. From the OneDrive admin center, configure the Sync settings.
B. From a Group Policy object (GPO), configure the Set the maximum percentage of upload bandwidth that OneDrive.exe uses setting.
C. From the OneDrive admin center, configure the Storage settings.
D. From a Group Policy object (GPO). configure the Allow syncing OneDrive accounts for only specific organizations setting.
Answer: B

NEW QUESTION: 3
Assume that there is a widely accepted belief in the U.S. that 1-year interest rates will remain stable at their current level of 3.25%. A yield curve derived from spot rates on U.S. Treasury securities shows the following data:
Maturity Spot Rate
1 year 3.25%
2 years 4.00%
5 years 6.80%
10 years 7.20%
The yield curve based on this data is least consistent with which theory of the term structure of interest rates?
A. Liquidity preference.
B. Pure expectations.
C. Market segmentation.
Answer: B


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