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- Name: Design and Implement B2B Multi-Cloud Solutions
- Exam Code: ARC-801
- Certification: ARC-801
- Vendor: Salesforce
- Total Question: 630
- Price: 49$
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NEW QUESTION: 1
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.
What is the appropriate adjustment, if any, if the Pinto bonds are reclassified as available-for-sale securities during 2010?
A. Any unrealized gain or loss, as of the date of reclassification, is immediately recognized in Viper's net income.
B. The difference between the fair value and the carrying value on the date of reclassification is recognized in Viper's other comprehensive income.
C. No adjustment is necessary because reclassification to/from available-for-sale is strictly prohibited under U.S. GAAP and IFRS.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Reclassifying a hcld-to-maturity security to availablc-fbr-sale involves siating the investment on the balance sheet at fair value and recognizing the difference in the fair value and the carrying value as other comprehensive income. (Study Session 5, LOS 21.a)
NEW QUESTION: 2
In self-control, where does the ultimate control lie? (Or, why is self-control a misnomer?)
A. In the environment
B. With the self
C. The choice of the person
D. With a contract manager
Answer: A
NEW QUESTION: 3
Users report that they are unable to control their Cisco 6941 desk phone from their Jabber client, but the Jabber client works as a soft phone. Which two configuration changes allow
this? (Choose two)
A. Set the Owner User ID on the desk phone.
B. Set the End User page to the Primary Extension on the desk phone.
C. Assign group "Standard CTI Enabled User Group" to the user.
D. Assign group "Standard CTI Allow Control of Phones Supporting Rollover Mode" to the user.
E. Assign group "Standard CTI Allow Control of Phones supporting Connected Xfer and Conf" to the user.
Answer: D,E
NEW QUESTION: 4
Your customer's budget for merit is 3% of the employee's annual salary. A full time employee has worked for the company for half of the year. The guidelines for this employee show adjusted values for the 50% work time.
Your customer does NOT want to give the manager the full budget for this employee. Only 50% of the employee's calculated budget is to be included in the budget total. How can you accomplish this?
Please choose the correct answer.
Response:
A. Set 50% for the value in the user data file (UDF) field SALARY_BUDGET_MERIT_PERCENTAGE
B. Set 50% as the value for the employee in the user data file (UDF) field COMPENSATION_FTE
C. Enable prorating in the guidelines in the Admin Tools.
D. Enable prorating in the budget calculation in the Admin Tool.
Answer: C
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