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NEW QUESTION: 1
회사 P는 회사 연도의 개시 및 완료된 사업 결합에서 회사 S의 모든 일반 주식에 대해 미화 60 만 달러를 지불했습니다.
당시 회사 S는 다음 요약 대차 대조표를 보유하고 있었습니다.
플랜트 및 장비의 공정 가치는 장부 금액보다 US $ 120,000가 더 많았습니다. 공정 가치와 장부 금액은 다른 모든 자산과 부채에 대해 동일했습니다. 회사 P의 취득과 관련하여 회사 P는 연결 대차 대조표에 보고해야 하는 금액은 얼마입니까?
A. US $ 40,000
B. US $ 120,000
C. US $ 80,000
D. US $ 160,000
Answer: A
Explanation:
Under the acquisition methods, assets acquired and liabilities assumed should be recorded at their acquisition-date fair values. Any excess of the sum of the considerations transferred, any noncontrolling interest, and any previously held equity interest over the fair value of the net assets acquired is recorded as goodwill. After adjusting the net plant and equipment, and given that other items are stated at fair value, the fair value of the net assets acquired is US $560,000 [$80,000 current assets +$760,000 + $120,000) plant and equipment- $400,000 liabilities]. Hence, goodwill is US $40,000$600,000 consideration
$560,000).
NEW QUESTION: 2
2 개 이상의 시스템이 통합 된 경우 다음과 같은 IS 감사인이 입력 / 출력 제어를 검토해야 합니다.
A. 두 시스템 간의 인터페이스.
B. 다른 시스템에 출력을 보내는 시스템.
C. 데이터를 보내고받는 시스템.
D. 다른 시스템의 출력을받는 시스템.
Answer: C
Explanation:
설명:
한 시스템의 출력이 다른 시스템의 입력이기 때문에 두 시스템 모두 입력 / 출력 제어에 대해 검토해야합니다.
NEW QUESTION: 3
An engineer must set up a site-to-site VPN implementation with an any-to-any topology that provides secures routing across the router backbone. Which VPN technology allows a shared IPsec SA to be used?
A. FilexVPN
B. IPsec VPN
C. GET VPN
D. DMVPN
Answer: C
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