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NEW QUESTION: 1
장기 부채에 대한이자 비용을 설명하기 위해 연말에 어떤 조정 항목을 사용해야 합니까?
A. 이자 지불 미화 $ 100,000이자 비용 US $ 100,000
B. 이자 비용 US $ 50,000이자 지불 US $ 50,000
C. 이자 비용 US $ 50,000 현금 US $ 50,000
D. 이자 비용 미화 $ 100,000이자 지불 미화 $ 100,000
Answer: B
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
A. Option B
B. Option A
Answer: B
Explanation:
http://www.techbuzz.in/restart-or-resume-windows-indexing-services-after-pausing.php
NEW QUESTION: 3
Under which two conditions can vStorage APIs for Array Integration (VAAI) provide a performance benefit? (Choose two.)
A. When cloning a virtual machine with snapshots.
B. When a virtual disk has VMDK files stored on an NFS datastore.
C. When a virtual disk is deleted.
D. When a virtual disk is created using the New Virtual Machine wizard.
Answer: B,C
Explanation:
A) With NFS, the default is alway thin provisioned. Provisioning there should not have much benefit from VAAI offloads, except when you are not creating a thin disk. In that case, you utilize the "space reservation" function of VAAI, which allows you to create an EZT disk, but that doesn't really mean I am creating the disk a lot faster. Actually, I'm not offloading the writing of zeroes at all via NFS, so performance is not the key part of this VAAI function.
B) The answer doesn't tell met what option is selected, regardless of the option I choose, I can either use features like for example ATS or Write-Same, depending on which type of disk I'm provisioning (obviously this applies to block storage).
C) VMware KB 1021976 clearly states "VAAI hardware offload cannot be used when: [..] Cloning a virtual machine that has snapshots (or doing a View replica or recompose), because this process involves consolidating the snapshots into the virtual disks of the target virtual machine". So this answer isn't correct in my opinion.
D) You should distinguish between the deletion of an entire disk, and the space reclaim function for thin provisioning (TP Unmap) which is covered by Cormac here: http://cormachogan.com/2012/11/08/vaai-comparison-block-versus-nas/. The Unmap primitive was actually introduced with vSphere 5.0, and did include the feature that, when a VM was vMotioned to a different disk, or a VM was deleted, Unmap would reclaim the space. Unfortunately, they noticed that this could cause a performance problem, and they disabled the primitive the vSphere 5.0 patch 2. They then re-enabled it, but as a manual process with vSphere 5.0U1. See: http://blogs.vmware.com/vsphere/2012/03/vaai-thinprovisioning-block-reclaimunmap-is-back-in-50u1.html
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