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NEW QUESTION: 1
현금과 교환하여 상환을 통한 채권의 양도는 다음과 같아야 합니다.
A. 모든 채권이 수금 될 때까지 기록되지 않습니다.
B. 양도 계약의 조항에 따라 판매 또는 차입 거래로 기록됩니다.
C. 채권 판매로 기록됩니다. D 차입 거래로 기록됩니다.
Answer: B
Explanation:
An entity derecognizes a financial asset or a part thereof) when it loses control of the contractual rights the asset represents. Control is lost when the entity realizes the rights to the benefits of the contract, the rights expire, or the entity surrenders the rights.
Moreover whether loss of control has occurred depends on the positions of both the transferor and the transferee. Control is not lost for example, if the entity may reacquire the asset unless it is readily obtainable in the market or the price is fair value) or when the transferor is entitled and obligated to repurchase or redeem at a price giving the transferee a lender's return. Control ordinarily is lost when the transferee may obtain the benefits of the asset for example, if the transferee may freely sell or pledge the full fair value of the asset. When the conditions above are met, the transfer of receivables with recourse is accounted for as a sale, with the proceeds of the sale reduced by the fair value of the recourse obligation a new financial liability).
NEW QUESTION: 2
회사는 디렉토리 서비스 및 DNS를 포함한 핵심 네트워크 서비스를 호스팅합니다. 온 프레미스 데이터 센터에서. 데이터 센터는 AWS Direct Connect (DX)를 사용하여 AWS 클라우드에 연결됩니다. 이러한 네트워크 서비스에 대한 빠르고 비용 효율적이며 일관된 액세스가 필요한 추가 AWS 계정이 계획되어 있습니다. 솔루션 아키텍트가 최소 요구 사항을 충족하기 위해 구현해야 하는 사항 운영 오버 헤드의 양?
A. 필요한 모든 서비스에 대해 DX VPC에서 VPC 엔드 포인트 구성 네트워크 트래픽을 온 프레미스 서버로 라우팅합니다.
B. 각 새 계정과 DX VPC간에 VPN 연결을 생성하고 네트워크 트래픽을 온 프레미스 서버로 라우팅합니다.
C. 각각의 새 계정에서 DX 연결 생성 네트워크 트래픽을 온 프레미스 서버로 라우팅
D. 계정 간 AWS Transit Gateway 구성 전송 게이트웨이에 DX를 할당하고 네트워크 트래픽을 온 프레미스 서버로 라우팅
Answer: D
NEW QUESTION: 3
Salesforce.comパートナーポータルとは何ですか？ 2つの答えを選択してください：
A. Force.comプラットフォームでパートナーアプリケーションを開発する
B. パートナーサイトで会社のロゴを使用する
C. 上記すべて
D. データはサードパーティのサイトを介してSalesforceオブジェクトに入ります
E. インタラクティブなコミュニティを作成する
Answer: B,D
NEW QUESTION: 4
A. Option C
B. Option E
C. Option A
D. Option D
E. Option B
Answer: C,D,E