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NEW QUESTION: 1
What CLARiiON software controls visibility to LUNs in a CLARiiON storage system?
A. Access Logix
B. PowerPath
C. Volume Configuration Management
D. Storage group
Answer: A

NEW QUESTION: 2
금년 11 월, 현지 은행 부사장은 12 월 31 일 연말 이전에 은행의 모기지 포트폴리오를 검토합니다. 은행의 가장 큰 고객은 세 도시의 건물에 모기지를 보유하고 있습니다. 고객은 지난 3 년간 순손실을 입 었으며 현재 심각한 현금 흐름 문제가 있습니다. 지난 6 개월 동안 세 모기지 중 어느 것도 지불하지 않았습니다. 부회장은 마지 못해 전체 원금과이자를 징수하지 않을 것이라고 결론 지었다. 이 결론이 지방 은행의 현재 연도 재무 제표에 미치는 영향은 무엇입니까?
A. 가능한 가치 손실에 대한 회계 나 공개는 필요하지 않습니다.
B. 모기지의 장부 금액을 줄이면서 수입을 유지하는 데 직접 청구해야 한다.
C. 가능한 손상에 대한 비상 사태 노트 공개가 필요합니다.
D. 모기지의 장부 금액을 손익 계산서와 함께 감액해야 한다
Answer: D
Explanation:
A financial asset, such as a lender's mortgage receivable, is impaired if its carrying amount at the balance sheet date exceeds its estimated recoverable amount If it is probable that all amounts due on such a held-to-maturity investment a financial asset carried at amortized cost) cannot be collected, the loss should be included in profit or loss_ The loss equals the difference between the carrying amount and the present value of the expected future cash flows discounted at the original effective interest rate. The carrying amount of the asset should be reduced to its estimated recoverable amount directly or by crediting an allowance account.

NEW QUESTION: 3
Which financial statement or combination of statements provide(s) the most comprehensive view of the company's financial situation?
A. The cash flow statement, along with the balance sheet and income statement
B. The income statement
C. The balance sheet
D. The cash flow statement and the income statement
Answer: A