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NEW QUESTION: 1
Which of the following would not constitute an event of market isruption under the Model Code?
A. Concerted cestal bank intervention.
B. A major terrorist attack on a financial centre.
C. The imposition of capital controls.
D. The failure of SWIFT.
Answer: A
NEW QUESTION: 2
물가 상승이 재무 비율 분석에 미치는 영향에 대해 다음 중 어느 것이 사실입니까?
A. 인플레이션은 대차 대조표 계정에서 계산 된 비율에만 영향을 미칩니다.
B. 인플레이션은 시간이 지남에 따라 한 기업의 재무 비율 분석에 영향을 주지만 연령대가 다른 기업의 비교 분석에는 영향을 미치지 않습니다.
C. 인플레이션은 연령에 따라 다른 엔터티의 비교 분석에 영향을 주지만 시간이 지남에 따라 한 엔터티의 재무 비율 분석에는 영향을 미치지 않습니다.
D. 인플레이션은 한 엔터티 초과 근무에 대한 재무 비율 분석 및 연령대가 다른 엔터티의 비교 분석에 영향을 줍니다.
Answer: D
Explanation:
Inflation has considerable impact on financial ratio analysis. This impact distorts both analysis of a single entity overtime and comparative analysis of different aged entities. During the year ended December 31. an entity had US $500,000 in sales revenue and purchased US $150,000 of inventory. The cost of goods sold was US $250,000 for the year. and the entity incurred US $ 25.000 of general and administrative expenses. The January 1 opening balance sheet was as follows:
The cost of long-term debt financing is 10% per annum, payable in one installment on December 31 of each year. The entity has a 50% tax rate. The entity has a dividend payout ratio of 25%. The fixed assets were 1-year old at the start of the current year. Were originally estimated to have a 6-year useful life. and are being depreciated on the straight-line basis.
NEW QUESTION: 3
Ein Unternehmen hat mehrere Besatzungen, die verschiedene Tage und Stunden arbeiten. Der Administrator muss diese Arbeitszeitpläne definieren. Wo kann das gemacht werden?
A. Schichten in der Kalenderanwendung definieren / anwenden
B. Schichten in der Crews-Anwendung definieren / anwenden
C. Besatzungsdefinition in der Arbeitsanwendung
D. Crew-Definition in der Kalender-Anwendung
Answer: A