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NEW QUESTION: 1
The management of Intelligent Semiconductor is examining the asset structure of its superconductor division, and has ascertained the following annual financial information: Invoiced sales $6,850.000 EBITA $3,525,000 Interest expense $150,000
Amortization expense $245,000
Given this information, which of the following best characterizes the Degree of Financial Leverage for this division?
A. 2.03
B. 1.048
C. None of these answers is correct.
D. .0.488
E. 1.044
Answer: B
Explanation:
Explanation/Reference:
Explanation:
To calculate the DFL, the financial analyst needs to determine the EBIT and interest paid for a predetermined time period. To calculate the Degree of Financial Leverage, the following equation is used:
{EBIT/[EBIT - interest paid]}. In this example, EBITA is provided rather than EBIT. Thankfully, however, a figure is given for amortization expense. To determine the EBIT, subtract the amortization expense from then EBITA figure, which gives a figure of $3,280,000 for the EBIT. The next step is to incorporate the given information into the DFL equation as follows: {EBIT $3,280,000 / [EBIT $3,280,000 - interest expense $150,000]}=1.048 The Degree of Financial Leverage measures the percentage change in EPS which results from a given percentage change in EBIT. Remember that any preferred stock dividends must be incorporated into the DFL calculation, and that the DFL can never be less than one.

NEW QUESTION: 2
Which data must you extract from a third party ERP system to integrate it with Central Finance? Note: there are 3 correct answers to this question.
A. Order items
B. Line items
C. Document headers
D. Product tax items
E. Master data items
Answer: B,C,D

NEW QUESTION: 3
한 회사에 Amazon Elastic File System (Amazon EFS)을 사용하여 데이터를 저장하는 애플리케이션이 있습니다. 파일은 크기가 1GB 이상이며 생성 후 처음 며칠 동안만 액세스 되는 경우가 많습니다. 애플리케이션 데이터는 Linux 서버 클러스터에서 공유됩니다. 회사는 애플리케이션에 대한 스토리지 비용을 절감하고자 합니다. 솔루션 아키텍트는 이러한 요구 사항을 충족하기 위해 무엇을 해야 합니까?
A. S3 수명주기 정책이 활성화 된 상태에서 파일을 Amazon S3로 이동합니다. S3 버킷 마운트를 지원하도록 애플리케이션을 다시 작성합니다.
B. 7 일 후에 파일을 EFS Infrequent Access (IA) 스웨이지 클래스로 이동하도록 수명주기 정책을 구성합니다.
C. Amazon EFS에서 요금을 이동하여 각 Amazon EC2 인스턴스에 로컬로 저장합니다.
D. Amazon FSx를 구현하고 각 서버에 네트워크 드라이브를 탑재합니다.
Answer: B

NEW QUESTION: 4
User jack logs in to host Solaris and executes the following command sequence:

Which three statements are correct?
A. User jack can use cat to output the contents of testfile because he has read permission as the file owner.
B. User jack can change permissions for testfile because he is the owner of the file.
C. User jack can edit testfile because he has read and write permissions at the group level.
D. User jack can change permissions for testfile because he has execute permission for the file.
E. User jill can change the permissions of testfile because she has write permission for the file at the group level.
F. User jill can edit testfile because she has read and write permission at the group level.
Answer: B,D,F

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