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NEW QUESTION: 1
One of your team members has asked you to analyze the following SOA record. What is the version?
Rutgers.edu.SOA NS1.Rutgers.edu ipad.college.edu (200302028 3600
3600 604800 2400.
A. 0
B. 1
C. 2
D. 3
E. 4
F. 5
Answer: A
Explanation:
The SOA starts with the format of YYYYMMDDVV where VV is the version.
NEW QUESTION: 2
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.
Exhibit 2 contains selected information from Viper's financial statement footnotes.
The carrying value of Viper's investment portfolio as of December 31, 2009 is closest to:
A. $17.5 million.
B. $16.6 million.
C. $17.2 million
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Held-to-maturity securities are reported on the balance sheet at amortized cost. At the end of 2009, the Pinto bonds have a carrying value of $9,260,000 (9,200,000 issue price + 60,000 discount amortization).
The amortized discount is equal to the $60,000 difference between the interest expense of $460,000 (9,200,000 x 5%) and the $400,000 coupon payment (10,000,000 x 4%).
Trading securities are reported on the balance sheet at fair value. Ac the end of 2009, the fair value of the Vega bonds was $7,941,591 (N = 39,1 = 2, PMT = 175,000, FV = 7,000,000, Solve for PV).
Thus, at the end of 2009, the investment portfolio is reported at $17.2 million (9,260,000 Pinto bond +
7,941,591 Vega bond). (Study Session 5, LOS 21.a)
NEW QUESTION: 3
HCMクラウドとERPクラウドの両方のマルチピラー実装を実装しています。最初にERPを実装し、次にHCMCloudを実装します。元帳と勘定科目表が正しく定義されていることを確認する必要があります。あなたは何をするべきか？ （3つ選択してください）
A. 勘定科目表を展開します
B. エンタープライズ構造を作成するときにRapidImplementationスプレッドシートを使用する
C. 値セットに値を割り当てる前に、値セット、COA構造、インスタンスの順序で勘定科目表を作成します。
D. UCMを使用するファイルベースのスプレッドシートローダーを使用して、勘定科目表のセグメント値と階層を一括ロードして維持します
E. 最初にHCMのEnterprise Structure Configurator（ESC）を使用します
Answer: A,B,E
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