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2021 Unparalleled IIA IIA-QIAL-Unit-2 Exam Prep Pass Guaranteed - Dungseafood

IIA-QIAL-Unit-2

Exam Code: IIA-QIAL-Unit-2

Exam Name: QIAL - Unit 2: Organizational LeadershipCertification

Version: V16.75

Q & A: 400 Questions and Answers

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NEW QUESTION: 1
8 월 1 일 Jones는 5 년 동안 Smith에게 재산을 임대했습니다. 매년 미화 20,000 달러의 임대료는 매년 말에 지불합니다. 임대 기간 종료시 예상 잔존 가치는 US $ 10,000입니다. Jones의 암시 적 이자율은 12 %입니다. 존스의 재산 비용은 미화 50,000 달러로 임대 일의 공정 가치입니다. 5 기간 동안의 일반적인 연금의 현재 가치는 3.605입니다. 5 개의 기간이 끝날 때 I의 현재 가치는 .567입니다. 임대 시작시 기록 된 총 투자는 다음과 같습니다.
A. US $ 100,000
B. US $ 72.100
C. US $ 110,000
D. US $ 90.000
Answer: C
Explanation:
For a finance lease, the lesser should record the gross investment in the lease at the undiscounted sum of the minimum payments the total of the lessee's required payments, excluding contingent rent and costs for services and taxes to be paid by and reimbursed to the lesser and any guaranteed residual value) and any Unguaranteed residual value. The gross investment is the same regardless of whether any residual value is guaranteed. The five periodic payments of US $20,000 equal US $100,000. The expected residual value including guaranteed and unguaranteed portions equals US $10,000. The gross investment should be US $110,000$100,000 + $10,000).

NEW QUESTION: 2
What is a programmable logic device (PLD)?
A. Random Access Memory (RAM) that contains the software to perform specific tasks
B. A program resident on disk memory that executes a specific function
C. A volatile device
D. An integrated circuit with connections or internal logic gates that can be changed through a programming process
Answer: D
Explanation:
*Answer A volatile device is incorrect because a PLD is non-volatile.
*Answer "Random Access Memory (RAM) that contains the software to perform specific tasks" is incorrect because random access memory is volatile memory that is not a nonvolatile logic device.
*Answer "A program resident on disk memory that executes a specific function" is a distracter.

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