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NEW QUESTION: 1
다음 중 연간 감사 계획 프로세스 중에 수행되는 위험 평가의 가장 중요한 목표는 무엇입니까?
A. 감사 리소스 할당
B. 주요 초점 영역 식별
C. 잔류 위험이 낮은 영역 제거
D. 감사 계획 프로세스에서 경영진 참여
Answer: B
NEW QUESTION: 2
In a diluted earnings-per-share computation, outstanding options issued by the reporting entity are assumed to be exercised. If the exercise price of these options exceeds the average market price, the computation would:
A. Be anti dilutive.
B. Fairly present diluted earnings per share on a prospective basis.
C. Reflect the excess of the number of shares assumed issued at the average market price over the number of shares assumed issued at the exercise price.
D. Fairly present the maximum potential dilution of diluted earnings per share on a prospective basis.
Answer: A
Explanation:
Options and warrants instruments that give the holders the right to purchase ordinary shares of the entity) issued by the reporting entity are assumed to be exercised at the beginning of the period or at time of issuance, if later. The proceeds are assumed to be from an issuance at the average market price for the period. The difference between 1) the shares issued and 2) the shares that would have been issued at the average market price is an issue for no consideration. If the options are in the money exercise price is less than average market price), they are dilutive because 1) exceeds 2), and the excess will be added to the BEPS denominator. However, when the exercise price exceeds the average market price, the result is ant dilutive.
NEW QUESTION: 3
HOTSPOT - (Topic 5)
You have a deployment of Microsoft System Center 2012 R2 Configuration Manager. The deployment contains two servers. The servers are configured as shown in the following table.
You need to create several custom reports that will be delivered to your email account daily.
Which action should you perform on each server?
Answer:
Explanation:
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