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NEW QUESTION: 1
Which of the following is/are true?
I. A simple capital structure is one that does not include any common stock equivalents or dilutive contingent securities.
II. A firm with common stock, preferred equity and debt can be considered to have a simple capital structure.
III. Any security that is dilutive must be included in the calculation of Diluted EPS.
A. I, II & III
B. II & III
C. I only
D. I & II
Answer: A
Explanation:
Explanation/Reference:
Explanation:
A simple capital structure consists of only common stock and non-convertible senior securities while a complex structure is one which contains potentially dilutive securities. Since there is no contingent conversion associated with straight, preferred equity, it is considered to be a part of a simple capital structure. Finally, only dilutive securities i.e. securities that do not increase earnings or decrease losses are included in the calculation of DEPS. Anti-dilutive securities are ignored in the calculations.
NEW QUESTION: 2
What is an advantage of using Role as a recipient in a communication template?
A. Roles are reversible where other types of recipients are fixed to a given communication template.
B. A role is the correct recipient when used for a communication template instead of a person group which is used for ownership.
C. A person or e-mail address used as a recipient requires changes to the communication template when someone else needs to receive it.
D. Communication templates always require a role to be used regardless of other assigned recipients even if it is only in the bcc.
Answer: C
NEW QUESTION: 3
従業員が目標を追加しているときに目標ライブラリから目標にアクセスできない2つの理由は何ですか？
A. 目標ライブラリプロファイルオプションが有効になっていません。
B. 目標は、目標ライブラリのアクティブステータスではありません。
C. ライブラリで作成された目標が、開始日と目標完了日を超えています。
D. 従業員に割り当てられた目標計画は、現在のレビュー期間の一部ではありません。
E. 従業員はゴールライブラリを利用できません。
Answer: B,C
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