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NEW QUESTION: 1
Jenna Stuart is a financial analyst for Deuce Hardware Company, a U.S. company that reports its results in
U.S. dollars. Wayward Distributing, Inc., is a foreign subsidiary of Deuce Hardware, which began operations on January 1,2007. Wayward is located in a foreign country and reports its results in the local currency called the Rho. Selected balance sheet information for Wayward is shown in the following table.
Stuart has been asked to analyze how the reported financial results of Wayward will be affected by the choice of the all-current or temporal methods of accounting for foreign operations. She has gathered the following exchange rate information on the $/Rho exchange rate:
* Spot rate on 1/01/08: $0.35 per Rho
* Spot rate on 12/31/08: $0.45 per Rho
* Average spot rate during 2008: $0.42 per Rho
Suppose for this question only that Stuart has determined that (1) the operating, financing, and investing decisions related to Wayward's operations are typically made by Wayward's local management located in the foreign country; and (2) some of Wayward's accounts receivable are denominated in a different foreign currency called the Del (DI). Which method is the best to use to translate the Del receivables into Rho, according to U.S. GAAP?
A. The temporal method.
B. The all-current method.
C. The method will depend on inflation.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
In this example, the Del is the local currency, the Rho is the functional currency (because Wayward is an independent subsidiary), and the U.S. dollar is the reporting currency. The appropriate application of U.S.
GAAP is to first remeasure the Del receivables from Del to Rho using the temporal method. (Study Session
6, LOS 23.c)
NEW QUESTION: 2
ソリューションアーキテクトは、エンジニアリング図面の表示と表示に使用される新しいWebアプリケーションのストレージアーキテクチャを設計しています。すべてのアプリケーションコンポーネントはAWSインフラストラクチャにデプロイされます。
アプリケーション設計は、ユーザーが設計図の読み込みを待機する時間を最小限に抑えるために、キャッシュをサポートする必要があります。アプリケーションは、ペタバイト単位のデータを保存できる必要があります。ソリューションアーキテクトが使用すべきストレージとキャッシュの組み合わせはどれですか。
A. Amazon CloudFrontを使用したAmazon Elastic Block Store（Amazon EBS）ボリューム
B. Amazon S3 GlacierとAmazon ElastiCache
C. Amazon ElastiCacheを使用したAWS Storage Gateway
D. Amazon CloudFrontを備えたAmazon S3
Answer: D
Explanation:
CloudFront for caching and S3 as the origin. Glacier is used for archiving which is not the case for this scenario.
NEW QUESTION: 3
Henry is the project sponsor of the JQ Project and Nancy is the project manager. Henry has asked Nancy to start the risk identification process for the project, but Nancy insists that the project team be involved in the process. Why should the project team be involved in the risk identification?
A. is incorrect. While the project manager shouldn't be the only person to identify the risk events, this isn't the best answer. Answer:D is incorrect. The reason to include the project team is that the project team needs to develop a sense of ownership for the risks and associated risk responsibilities, not to assign risk ownership.
B. So that the project manager isn't the only person identifying the risk events within the project.
C. So that the project manager can identify the risk owners for the risks within the project and the needed risk responses.
D. So that the project team can develop a sense of ownership for the risks and associated risk responsibilities.
E. Explanation:
The best answer to include the project team members is that they'll need to develop a sense of ownership for the risks and associated risk responsibilities.
F. So that the project team and the project manager can work together to assign risk ownership.
Answer: D
Explanation:
is incorrect. The reason to include the project team is that the project team needs to develop a sense of ownership for the risks and associated risk responsibilities, not to assign risk ownership and risk responses at this point.
NEW QUESTION: 4
Bubba purchases 100 shares of XYZ at 78 and, on the same day, writes 1 XYZ October 80 call for a premium of 4. If the option expires unexercised, what is Bubba's profit on the 100 shares of stock?
A. $200
B. cannot be determined
C. $600
D. $400
Answer: B
Explanation:
Explanation/Reference:
Explanation: cannot be determined. Since Bubba has not yet sold the stock, a profit cannot be determined on the stock. He has a $400 profit on the option.