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NEW QUESTION: 1

A. Option B
B. Option A
C. Option D
D. Option E
E. Option C
Answer: B

NEW QUESTION: 2
On the first day of the current fiscal year, an entity issued 1.000 bonds, each of which is convertible into 199 ordinary shares of the issuer. The face amount of each bond is US $1.000, the nominal annual interest rates 7%, and the market annual interest rate for similar on convertible debt is 9%. Interest is payable at the end of each year of the bonds' 5-year term. The present values of 1 for 5 periods at 7% and 9% are .71 3 and respectively. The present values of an ordinary annuity of 1 for 5 periods at 7% and 9% are
4.100 and respectively. The fair value of the bonds' equity component is not determinable. What is the entry for the recognition of the convertible bonds?

A. Option D
B. Option A
C. Option B
D. Option C
Answer: C
Explanation:
The initial total carrying amount of convertible debt or of debt instruments issued with detachable share purchase warrants should be allocated between the debt instruments and the equity feature, and these debt and equity components should be separately accounted for. The total assigned initially to the instrument as a whole equals the fair value of the consideration received. However, the IFRSs do not stipulate a method for making the allocation. One approach is to assign to the less easily measurable component a residual amount after determining the amount of the more readily measurable component. For example. the future payments on the financial liability might be discounted at the market rate for a similar instrument without an equity feature. This amount would then be subtracted from the amount of the compound instrument as whole to determine the carrying amount of the equity feature. This method is appropriate when the fair value of the equity feature is not determinable. Thus, the present value of the principal repayment discounted at the market rate of 9% is US $650,000$1.000.000 $ _650), the present value of the interest payments discounted at 9 7 is US $272.300 [($1.000.000 $ 07) $ 3.890]. and their total is US $922,300. The residual amount assignable to the equity feature is therefore US $77,700 [(1 .000 bonds x $1 .000 par) proceeds -$922,300 assigned to the debt component], which is also the bond discount given that the convertible bonds were issued at par.

NEW QUESTION: 3
会社はクラウドへの移行に成功しており、データストリームを分析して運用を最適化したいと考えています。この分析のための既存のコードはないため、すべてのオプションを調査しています。これらのオプションには、バッチ処理とストリーム処理の混合が含まれます。これは、1時間ごとのジョブを実行し、データが入ってくると一部のデータをライブ処理するためです。
A. Google BigQueryを使用したGoogle Compute Engine
B. Google Cloud Dataflow
C. Bigtableを使用したGoogle Container Engine
D. Google Cloud Dataproc
Answer: B
Explanation:
Explanation
Dataflow is for processing both the Batch and Stream.
Cloud Dataflow is a fully-managed service for transforming and enriching data in stream (real time) and batch (historical) modes with equal reliability and expressiveness -- no more complex workarounds or compromises needed.
References: https://cloud.google.com/dataflow/


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