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NEW QUESTION: 1
Which of the following firms has the highest degree of financial leverage?
Firm A
EBIT: $1,000,000
Interest Paid: $50,000
Total Operating Expenses: $900,000
Fixed Operating Expenses: $350,000
Firm B
EBIT: $490,000
Interest Paid: $15,000
Total Operating Expenses: $300,000
Fixed Operating Expenses: $180,000
Firm C
EBIT: $1,500,000
Interest Paid: $75,000
Total Operating Expenses: $3,000,000
Fixed Operating Expenses: $2,250,000
Firm D
EBIT: $875,000
Interest Paid: $75,000
Total Operating Expenses: $3,000,000
Fixed Operating Expenses: $2,000,000
Firm E
EBIT: $1,250,000
Interest Paid: $90,000
Total Operating Expenses: $2,900,000
Fixed Operating Expenses: $1,750,000
A. Firm E
B. Firm C
C. Firm D
D. Firm A
E. Firm B
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The Degree of Financial Leverage (DFL) measures the percentage change in EPS that results from a given percentage change in EBIT. Financial Leverage is the second component of total leverage, along with Operating Leverage. The equation used to calculate the Degree of Financial Leverage is as follows:
{DFL = [EBIT/(EBIT - Interest Paid)]}. In this example, Firm D has the highest DFL, with a figure of
1.09375. Remember that the Degree of Financial Leverage can never be less than one, and can never be negative In a situation where the company under examination has zero interest expense, the DFL would be equal to one, i.e. the EBIT is equal to the EBIT minus the interest expense. Another important note to remember is that in calculating the Degree of Financial Leverage, dividend payments to preferred stockholders should be included in the interest expense figure. Operating expenses are not factored into the DFL calculation, rather are used in the determination of Operating Leverage.

NEW QUESTION: 2
최초 인식 이후에 활성 시장에서 공시되는 시장 가격이 있는 금융 자산은 공정 가치로 측정 되는가?

A. 옵션 A
B. 옵션 D
C. 옵션 C
D. 옵션 B
Answer: C
Explanation:
Subsequent measurement of financial assets is normally at fair value. Thus, derivative, available-for-sale, and held-for-trading financial assets are measured at fair value. Loans and receivables and held-to-maturity investments are measured at amortized cost using the effective interest rate method. Unquoted equity instruments whose fair value is not reliably measurable are reported at cost.

NEW QUESTION: 3
When saving a customized Cognos report, which two folders are available? (Choose two.)
A. Group Folders
B. Tivoli Folders
C. My Folders
D. Public Folders
E. TSPC Folders
Answer: C,D

NEW QUESTION: 4
コンサルタントが、セールスオペレーションチーム向けにEinstein Analyticsアプリを作成しました。セールスオペレーションチームは、社内の他のユーザーとアプリを共有したいと考えています。コンサルタントは、アプリをEinstein Analyticsテンプレートアプリとして配布することをお勧めします。
コンサルタントは、セールスオペレーションアプリから生成される将来のアプリで、より多くの選択肢とオプションをセールスチームに提供するために何ができるか
A. セールスチームがアプリをカスタマイズするために必要な権限を持っていることを確認します。
B. Sales Operationsアプリのコンテンツを更新し、アプリの新しいテンプレートバージョンを作成します。
C. Sales Operationsアプリのコンテンツを更新すると、生成されたアプリに変更がプッシュダウンされます。
D. アプリの構成ウィザードを作成します。
Answer: D
Explanation:
Explanation
https://trailhead.salesforce.com/en/content/learn/modules/wave_analytics_templates_intro/wave_analytics_templ

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