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NEW QUESTION: 2
감사 후속 보고서의 주요 초점은 다음과 같아야 합니다.
A. 구현 완료 날짜를 확인합니다.
B. 감사 권장 사항이 구현되었는지 확인합니다.
C. 과거 결과가 여전히 관련성이 있는지 확인합니다.
D. 새로운 위험이 발생했는지 평가합니다.
Answer: B

NEW QUESTION: 3
Which of the following statements is correct?
A. The cost of new common equity includes an adjustment for flotation costs which is expressed as a fixed percentage of the current stock price. The flotation percentage is determined jointly by the current price of the firm's stock and its growth rate.
B. The opportunity cost principle implies that if the firm cannot invest retained earnings and earn at least k (s) (component cost of retained earnings or internal equity), it should pay these funds to its stockholders and let them invest directly in other assets that do provide this return.
C. Capital components are the types of capital used by firms to raise money. All capital comes from one of three types: long-term debt, preferred stock, and equity.
D. The cost of debt used in calculating the WACC is an average of the after-tax cost of new debt and of outstanding debt.
E. Preferred stock does not involve any adjustment for flotation cost since the dividend and price are fixed.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The firm's after-tax earnings belong to its stockholders. All earnings remaining after interest and preferred dividends belong to them, and these earnings serve to compensate stockholders for the use of their capital. The firm may either pay out earnings as dividends or retain them and reinvest them in the firm. If the firm retains earnings, there is an opportunity cost involved - stockholders could have received the earnings as dividends and invested the money in other investments. Thus, the firm should earn on its retained earnings at least as much as the stockholders themselves could have earned on alternative investments of comparable risk.

NEW QUESTION: 4
Which statement about disposable gloves is correct?
A. You should remove gloves by grasping the ends of the fingers and pulling them off right side out.
B. Gloves protect both you and the patient from the transmission of infectious diseases.
C. One pair of gloves is sufficient for any call, no matter how many patients there are.
D. It is not necessary to wear gloves when suctioning or ventilating a patient with a bag-valve-mask
device.
Answer: B