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NEW QUESTION: 1
An entity prepares financial statements to 31 December each year. The following data applies:
1 December 20X0
* The entity purchased some inventory for $400,000.
* In order to protect the inventory against adverse changes in fair value the entity entered into a futures contract to sell the inventory for a fixed price on 31 January 20X1.
* The entity designated this contract as a fair value hedge of the value of the inventory.
31 December 20X0
* The inventory had a fair value of $480,000 and the futures contract had a fair value of $75,000 (a financial liability).
What will be the impact on the statement of profit or loss and other comprehensive income for the year ended 31 December 20X0 in respect of the change in the value of the inventory and the futures contract?
A. A loss of $75,000 will be recognised in other comprehensive income.
B. A net gain of $5,000 will be recognised in profit or loss.
C. A net gain of $5,000 will be recognised in other comprehensive income.
D. A loss of $75,000 will be recognised in profit or loss.
Answer: B

NEW QUESTION: 2
イーサネットネットワークでは、デバイスはどの2つのシナリオで送信できますか？ （2つ選択してください。）
A. 他のデバイスが送信していないことを検出したとき
B. サーバーがアクセスを許可するとき
C. 運送業者がいる場合
D. 特別なトークンを受け取ったとき
E. メディアがアイドル状態のとき
Answer: A,E
Explanation:
イーサネットネットワークは共有環境であるため、すべてのデバイスがメディアにアクセスする権利を持っています。複数のデバイスが同時に送信する場合、信号は衝突し、宛先に到達できません。
デバイスは、別のデバイスが送信していることを検出すると、指定された時間だけ待機してから送信を試みます。
トラフィックが検出されない場合、デバイスはメッセージを送信します。この送信が行われている間、デバイスは引き続きLAN上のトラフィックまたは衝突を待機します。メッセージが送信された後、デバイスはデフォルトのリスニングモードに戻ります。

NEW QUESTION: 3
You are having some trouble with a disk partition and you need to do maintenance on this partition but your users home directories are on it and several are logged in. Which command would disconnect the users and allow you to safely execute maintenance tasks?
A. halt 1
B. logout --all now
C. shutdown --maintenance now
D. init 1
E. runlevel 1
Answer: D
Explanation:
Topic 2, Linux Installation and Package Management