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NEW QUESTION: 1
Under GAAP, when interest rates rise, the carrying value of a long-term bond ________.
A. increases
B. depends on the characteristics of the bond
C. decreases
D. remains unchanged
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Long-term debt is recorded at acquisition cost and historical cost accounting does not allow revaluation.
Hence, even though the market value of the debt changes due to a change in interest rates, the book value of the debt changes only at the regular amortization schedule, independent of the market changes.
NEW QUESTION: 2
Which three statements are true concerning logical and physical database structures? (Choose three.)
A. All tablespaces may have one or more data files
B. The extents of a segment must always reside in the same datafile
C. A segment's blocks can be of different sizes
D. A smallfile tablespace might be bigger than a bigfile tablespace
E. A segment might have only one extent
F. A segment can span multiple data files in some tablespaces
G. Segments can span multiple tablespsaces
Answer: D,E,G
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B. port density
C. services delineation
D. feature availability
Answer: A
Explanation:
Explanation/Reference:
Explanation:
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