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NEW QUESTION: 1
Firms X and Y, similar in all respects, recently bought identical securities. However, X has classified the securities as "held-to-maturity" securities while Y has categorized them as "available-for-sale" securities.
Which of the following statements is/are true as a result of this difference?
I. X and Y will show same assets on their balance sheets over time.
II. X will have a higher income volatility than Y.
III. X and Y will show different total equity values.
A. I & II
B. I, II & III
C. I & III
D. III only
Answer: D
Explanation:
Explanation/Reference:
Explanation:
"Available-for-sale" securities are reported at their fair market value on the balance sheet while "held- to- maturity" securities are carried at amortized historical cost. Therefore, the reported assets for X and Y will be different over time. Hence, they will also show different equities because liabilities for the two firms are the same. However, changes in the market value of available-for-sale securities are charged directly to the retained earnings account, without going through the income statement. On the other hand, changes in the market value of "held-to-maturity" securities are not even recognized on financial statements due to historical cost accounting. For both the classifications, interest and dividend payments are attributed to the income. So the income volatility is not affected due to the classification.
NEW QUESTION: 2
You are developing a front end web app.
You want to display the current username as part of the user interface.
You need to retrieve the current username from Microsoft Graph by using a REST request. The solution must minimize the amount of information returned.
To which URI should you send the request?
A. Option B
B. Option D
C. Option C
D. Option A
Answer: D
NEW QUESTION: 3
Your customer is interested in Synergy and composable infrastructure. They are concern that operational savings may not meet expectation since operation system installation consumes a great deal of time.
A. The Synergy composer can provision operating systems in seconds.
B. The synergy image streamer can provision operating system in seconds.
C. The Synergy Composer provides HTTPS boot services.
D. The Synergy Composer Link modules provides PIX operation boot partition.
Answer: B
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