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NEW QUESTION: 1

A. Option A
B. Option E
C. Option C
D. Option D
E. Option B
Answer: D

NEW QUESTION: 2
売掛金データ入力ルーチンは、同じ顧客が異なる口座番号で入力されるのを防ぎます。このプログラムされた制御が効果的であるかどうかをテストするための最良の方法は次のうちどれですか？
A. ソートされた顧客リストに重複がないか確認します。
B. 重複する顧客を作成しようとしました。
C. コンピューター支援監査手法（CAAT）を実装します。
D. ソースコードを承認されたソフトウェアと比較します。
Answer: B

NEW QUESTION: 3
The following facts apply to your company:
Target capital structure: 50% debt; 50% equity.
EBIT:$200 million
Assets:$500 million
Tax rate:40%
Cost of new and old debt:8%
Based on the residual dividend policy, the payout ratio is 60 percent. How large (in millions of dollars) will the capital budget be?
A. $50.0
B. $43.2
C. $64.8
D. $86.4
E. $108.0
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Debt = 0.5(Assets) = 0.5($500) = $250 million.
Interest = 0.08($250) = $20 million.
EBT = EBIT - I = $200 - $20 = $180.
NI = $180 - Taxes = $180 - $180(0.4) = 0.6($180) = $108 million.
Dividends = $108(0.6) = $64.80 million.
Retained earnings = NI - D = $108.00 - $64.80 = $43.20 million.
Half of the capital budget will be debt, half will be common equity from retained earnings, so the capital budget will = $86.40 million.