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NEW QUESTION: 1
An analyst has gathered the following information about Artcraft, Inc. for the year 2001:
Net income of $30,000.
*
5,000 shares of common stock and 500 shares of 8 percent, $90 par convertible preferred stock
*
outstanding during the whole year.
Each share of convertible preferred can be converted into 4 shares of common stock.
*
Last year, Artcraft issued at par, $60,000 of par, 6.0 percent convertible bonds, with each of the
*
6 0 bonds convertible into 110 shares of the Artcraft common stock.
If Artcraft's effective tax rate is 40 percent, what will Artcraft report as diluted earnings per share (EPS) for
2 001?
A. $3.42
B. $2.36
C. $3.37
Answer: B
Explanation:
diluted EPS = adjusted earnings after conversion (EAC) / weighted average plus potential common shares outstanding.
Step 1: Calculate Adjusted EAC preferred dividends = convertible preferred dividends = (0.08)(90)(500) =
3 ,600, convertible debt interest = (60,000)(0.06)(1 - 0.40) = 2,160, adjusted EAC = (30,000 + 3,600 - 3600
+ 2,160) = $32,160
Step 2: Calculate Weighted average plus potential common shares outstanding.5000 + 500 x 4 + 60 x 110
= 13,600.Step 3: Calculate Diluted EPS Diluted EPS = 32,160 / 13,600 = $2.36.
NEW QUESTION: 2
OSPFルーターIDに関する2つの記述のうち、正しいものはどれですか？ （2つ選択してください。）
A. デフォルトでは、ルーターの最小のIPアドレスがOSPFルーターIDになります。
B. OSPFルーティングインスタンスのすべてのルーターで同じである必要があります。
C. ループバックインターフェイスのMACアドレスを使用して作成されます。
D. タイプ1 LSAのソースを識別します。
E. ルーターは、OSPFルーターIDとしてループバックのIPアドレスを自動的に選択します。
Answer: D,E
Explanation:
From the output of the "show ip ospf
database": r120#show ip ospf data
OSPF Router with ID (10.0.0.120) (Process ID
1) Next, who are the other routers in our area?
Router Link States (Area 1)
Link ID ADV Router Age Seq# Checksum Link count
10.0.0.111 10.0.0.111 600 0x8000023A 0x0092B3 1
10.0.0.112 10.0.0.112 1246 0x80000234 0x009CAC 1
10.0.0.113 10.0.0.113 148 0x8000022C 0x004399 3
10.0.0.120 10.0.0.120 152 0x80000240 0x0046CB 1
This tells us there are four routers in Area 1. The router with RID 10.0.0.113 has 3 links in Area 1, every one else has only 1 link. Also the router will chose the highest loopback interface as its OSPF router ID (if available).
NEW QUESTION: 3
提供されている国際組織犯罪およびその他の議定書に対する国連条約のマネーロンダリングの定義に最も近いシナリオはどれですか？
A. 武器密売の収益でリゾート開発に故意に資金を提供する
B. 購入者がわからない場合に販売者から購入者へ所有権を譲渡することにより、不動産の運搬においてクライアントを支援する
C. 疑念をクライアントと話し合い、クライアントにサービスプロバイダーを切り替えて、将来の取引で彼の軌跡をカバーする機会を与えます
D. マネーロンダリングが行われていることがわかっている、または疑われる場合に疑わしい取引レポートを提出する
Answer: A
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