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NEW QUESTION: 1
Der Sanierungsplan sollte zu welchem Zeitpunkt im Änderungslebenszyklus bewertet werden?
A. Unmittelbar nachdem die Änderung fehlgeschlagen ist und zurückgesetzt werden muss
B. Bevor die Änderung genehmigt wird
C. Nach der Implementierung, jedoch vor der Überprüfung nach der Implementierung
D. Nachdem die Überprüfung nach der Implementierung ein Problem mit der Änderung festgestellt hat
Answer: B
NEW QUESTION: 2
기업이 전환 사채를 보유하고 있을 때 희석 주당 순이익을 계산할 때, 가중 평균 보통주의 발행 주식수는 채권의 전환 특성을 조정하기 위해 <List Ax이어야 하고 보통 주주에 귀속되는 이윤은 <List Be 채권에 대한이자 비용으로, 세금 순액 List A List B
A. Increased Decreased
B. Decreased Decreased
C. Increased Increased
D. Decreased Increased
Answer: C
Explanation:
The weighted-average number of ordinary shares outstanding must be increased to7 reflect the shares into which the bonds could be converted. Also, the effect of the bond interest on profit attributable to ordinary shareholders profit after subtracting preference dividends) must be eliminated. In this way, diluted earnings per share is calculated as if the bonds had been converted into ordinary shares as of the start of the year.
NEW QUESTION: 3
透過的なユーザーはどの時点でボールトにプロビジョニングされますか？
A. ボールトの毎晩のLD |
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