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NEW QUESTION: 1
Which one of the following statements regarding the effect of leases on financial ratios (in early years) is CORRECT?
A. Under an operating lease, interest coverage ratios are generally higher.
B. Under an operating lease, leverage ratios are higher.
C. Under a capital lease, ROE is generally higher.
Answer: A
Explanation:
Under a capital lease, the lease payment is split into interest and lease amortization components. Explicit recognition of interest raises the total interest amount, which lowers interest coverage ratios. EBIT is unaffected.

NEW QUESTION: 2
次の各ステートメントについて、ステートメントがtrueの場合は[はい]を選択します。それ以外の場合は、[いいえ]を選択します。
注：それぞれの正しい選択は1ポイントの価値があります。

Answer:
Explanation:

NEW QUESTION: 3
개발자는 1KB에서 1GB 사이의 Amazon SQS 메시지를 소비하는 데 사용될 AWS에서 실행되는 애플리케이션을 설계해야 합니다.
Amazon SQS 메시지는 어떻게 관리해야 합니까?
A. Amazon EBS 및 Amazon SQS CLI를 사용하십시오.
B. Amazon S3 및 Amazon SQS CLI를 사용하십시오.
C. Amazon EFS 및 Amazon SQS CLI를 사용하십시오.
D. Amazon S3 및 Java 용 Amazon SQS 확장 클라이언트 라이브러리를 사용하십시오.
Answer: D