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NEW QUESTION: 1
금융리스의 경우, 더 적은 금액으로 기록 된 총 투자,리스 지불은 다음과 같습니다.
A. 최소 임대료의 현재 가치와 비근로 금융 수입의 차이.
B. 최소 임대료의 현재 가치에서리스 기간 종료시 더 적은 금액으로 발생하는 보증되지 않은 잔액을 뺀 값입니다.
C. 최소리스 지불금과 리스 기간 종료시 더 적은 금액으로 발생하는 미 보장 잔액
D. 최소 임대료의 현재 가치 또는 임대 자산의 공정 가치의 90 % 미만.
Answer: C
Explanation:
For a finance lease, the lesser should record as the gross investment in the lease the amount of the minimum lease payments (payments plus either any bargain purchase option or any residual value guaranteed by the lessee, a party related to the lessee, or by a financially capable parry unrelated to the lesser or the lessee) plus any amounts of unguaranteed residual value. The net investment in the lease is equal to the gross investment minus unearned finance income.

NEW QUESTION: 2

A. Option A
B. Option D
C. Option C
D. Option B
Answer: A

NEW QUESTION: 3
Which statement about using the Note pod is true?
A. You can style text on the Note pod by using cascading style sheets.
B. You can create new Note pods and then switch between them.
C. To add a new Note pod, choose Select Note.
D. To switch between pods, choose Note.
Answer: C
Explanation:
Reference:http://help.adobe.com/en_US/AcrobatConnectPro/7.0/WSC5287B4E-AB044f75-AF2C-4C0DFB29753E.html