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NEW QUESTION: 1
기업은 12 월 31 일에 발행 된 보통주 30 만주와 미결 제주 1 건. 2 년차 주식은 발행되지 않았다. 2 년 1 월 1 일에 기업은 전환 불가능한 우선주 20 만주를 발행했다. 2 년차 회사는 보통주에 미화 75,000 달러의 현금 배당을 선언하고 우선주에 6 만 달러를 지불했다. 그 해의 이익은 12 월 31 일에 끝났습니다. 2 학년은 $ 330.000입니다. 주당 2 년차 기본 소득은 얼마입니까?
A. US $ 0.90
B. US $ 0.65
C. US $ 0.85
D. U3 $ 1.10
Answer: A
Explanation:
BEPS is equal to the amount of profit or loss attributable to ordinary equity holders divided by the weighted-average number of ordinary shares outstanding during the year. To calculate the numerator, dividends on cumulative preference shares must be subtracted from profit or loss whether or not the dividends were declared. Earnings per share for Year 2 thus amounted to US $0.90.
NEW QUESTION: 2
You are the business analyst for your organization and are trying to determine the best solution for an identified problem. You have determined that you could create a software solution using inhouse resources for $65,000 and with an ongoing support of $5,600 per month. A vendor offers you a quote that they can create the software for $49,000 with an ongoing support of $6,100 per month. Which solution should you choose?
A. Create the software if you'll keep the solution less than 32 months.
B. There is not enough information to determine which solution is financially better.
C. Create the software if you'll use the solution longer than 32 months.
D. Buy from the vendor if you'll keep the solution longer than 32 months.
Answer: C
NEW QUESTION: 3
What are the primary benefits of using Connect Java as compared to a Rule-Utility-Function? (Choose Two)
A. You can easily execute a Connect-Java rule in parallel to the primary flow processing
B. Connect Java performs better as it is pre-compiled
C. Connect Java allows you to reference all Java classes whereas utility functions can only reference PRPC Java APIs
D. Connect Java allows you to access the full HttpServletRequest object whereas utility functions do not
E. Time spent in a Connect-Java call will be reported by PAL and other performance tools as connectors
Answer: A,E