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NEW QUESTION: 1
Which of the following is/are true about computation of Basic EPS?
I. With stock splits and stock dividends, previously reported EPS numbers are retroactively readjusted.
II. Shares issued for the acquisition of another business are included from the date of issuance.
III. Shares issued in pooling of interests are assumed to have been outstanding at the beginning of all the periods reported.
A. I only
B. II & III
C. I & III
D. I, II & III
Answer: D
Explanation:
Explanation/Reference:
Explanation:
In the computation of basic EPS, one must be careful about the time period for which shares are assumed to be outstanding. This becomes an issue when the firm issues new shares or reacquires outstanding shares during the accounting period. Further, the purpose for which the shares are issued are also of concern since the computation of the weighted number of shares outstanding must be consistent with the logic behind the accounting treatment of the newly issued shares. Hence, when shares are issued for the acquisition of another business, they are considered as equity issued to raise new capital for investment and therefore included from the date of issuance. On the other hand, under pooling of interests method, the merged companies are assumed to have been a combined entity since their respective inceptions.
Therefore, when shares are issued under pooling of interests, they are assumed to have been outstanding at the beginning of all the periods reported. Finally, stock splits and stock dividends change the number of shares without any direct impact on earnings. Hence, for consistency, previously reported EPS numbers are retroactively readjusted.

NEW QUESTION: 2
Your network contains an Active Directory domain named contoso.com. The Active Directory site topology is configured as shown in the exhibit. (Click the Exhibit button.)

DC1 and DC2 run Windows Server 2003 R2. All FSMO roles are located on DC2.
You plan to deploy a read-only domain controller (RODC) to Site3.
You need to recommend changes to the network to support the planned RODC implementation.
What should you recommend?
More than one answer choice may achieve the goal. Select the BEST answer.
A. Replace DC2 with a domain controller that runs Windows Server 2012.
B. To Site1, add an RODC that runs Windows Server 2012.
C. Replace DC1 with a domain controller that runs Windows Server 2012.
D. To Site2, add an RODC that runs Windows Server 2012.
Answer: C
Explanation:
Explanation/Reference:
http://technet.microsoft.com/en-us/library/cc772065%28v=ws.10%29.aspx
Each RODC requires a writable domain controller running Windows Server 2008 for the same domain from which the RODC can directly replicate.
Typically, this requires that a writable domain controller running Windows Server 2008 be placed in the nearest site in the topology.

NEW QUESTION: 3
会社は、オンプレミスサーバーでアプリケーションを管理しています。 会社は、アプリケーションが利用できない場合、Amazon S3でホストされている静的なメンテナンスページにユーザーを自動的にリダイレクトしたいと考えています。
ユーザーを自動的にリダイレクトするための最も効率的な方法は何ですか？
A. Amazon CloudWatch Eventsを使用して、静的ページを指すようにDNSを変更するAWS Lambda関数をトリガーします。
B. Amazon Route 53を使用して、アプリケーションとAmazon S3の両方に複数のAレコードをセットアップします。
C. Amazon Route 53フェイルオーバールーティングポリシーを使用し、アプリケーションをプライマリとして、Amazon S3静的ページをセカンダリとして構成します。
D. Amazon Route 53重み付けルーティングポリシーを使用し、アプリケーションを高く設定し、Amazon S3静的ページを低く設定します。
Answer: C

NEW QUESTION: 4


Answer:
Explanation:

Explanation