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NEW QUESTION: 1
Finance leases are differentiated from operating leases in that finance leases normally
A. Are used only by financial institutions.
B. Provide for maintenance service at no extra cost to the lessee.
C. Have rental payments that are approximately equal to the amortized cost of the leased asset.
D. Are cancelable at any time upon request by the lessee.
Answer: C
Explanation:
A lease may be classified as either a finance lease or an operating lease by a lessee. A finance lease transfers substantially all of the risks and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a finance lease if for example,
1.The lease provides for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e., the lessee has the option to purchase at a price expected to be sufficiently below the fair value of the exercise date that, at the lease's inception, exercise is reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payments is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, the rental payments tend to approximate thy--t of the leased property plus a return on the investment.

NEW QUESTION: 2
In der Anweisung CALL CUSTOMER-FUNCTION 'nnn' ist nnn eine dreistellige Zahl, die in SAP-Programmen für welche der folgenden Arten von Erweiterungen verwendet wird.
Bitte wählen Sie die richtige Antwort.
A. Business Add-Ins
B. Benutzer beendet sich
C. Kunde beendet sich
D. Neue BAdIs
Answer: C

NEW QUESTION: 3
アプリケーションは、ユーザーがプライベートおよび個人のファイルを安全にダウンロードできる機能を提供します。 Webサーバーは現在、ダウンロード用のファイルを提供するのに圧倒されています。ソリューションアーキテクトは、Webサーバーの負荷とコストを削減するためのより効果的なソリューションを見つけ、ユーザーが自分のファイルのみをダウンロードできるようにする必要があります。
どのソリューションがすべての要件を満たしていますか？
A. Amazon CloudFrontディストリビューションを作成して、ファイルを配布およびキャッシュします。
B. ファイルを暗号化して、ダウンロード用に提供する前にローカルのAmazon EC2インスタンスストアに保存します。
C. ファイルをAmazon S3に安全に保存し、アプリケーションがユーザーにダウンロードするためのAmazon S3事前署名URLを生成させる。
D. 暗号化されたAmazon EBSボリュームにファイルを保存し、別のサーバーセットを使用してダウンロードを提供します。
Answer: C