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ACFE CFE-Financial-Transactions-and-Fraud-Schemes exam
  • Exam Code: CFE-Financial-Transactions-and-Fraud-Schemes
  • Exam Name: Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam
  • Version: V12.35
  • Q & A: 70 Questions and Answers
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NEW QUESTION: 1
BWT, Inc. shows the following data in its financial statements at the end of the year. Assume all securities were outstanding at the beginning of the year:
6.125% convertible bond, convertible into 33 shares of common stock. Issue price $1,000, 100 bonds
*
outstanding.
6.25% convertible preferred stock, $100 par, 2,315 shares outstanding. Convertible into 3.3 shares of
*
common stock, Issue price $100
8% convertible preferred stock, $100 par, 2,572 shares outstanding. Convertible into 5 common
*
shares, Issue price $80
9,986 warrants are outstanding with an exercise price of $38. Each warrant is convertible into 1 share
*
of common.
Average market price of common is $52.00 per share.
*
Common shares outstanding at the beginning of the year were 40,045.
*
Net Income for the period was $200,000, while the tax rate was 40%.
*
What were the Basic EPS for the year?
A. 3.97
B. 4.12
C. 4.22
Answer: B
Explanation:
Basic EPS = (Net income - preferred dividends)/Wt Average shares of common = ($200,000
- $35,045)/40,045 = 164,955/40,405 = 4.12

NEW QUESTION: 2
ハードディスクを搭載したFortiGateで、FortiAnalyzerまたはFortiManagerにログをアップロードするにはどうすればよいですか? (2つ選択してください。)
A. 保存およびアップロード
B. 1時間ごと
C. オンデマンド
D. リアルタイム
Answer: A,D
Explanation:
説明
ロギングオプションの構成:*ストアアンドアップロード(CLI構成のみ)->内蔵ハードドライブでFortigateにのみ使用可能*リアルタイム*毎分* 5分ごと(デフォルト)

NEW QUESTION: 3
HP Z displays are specifically designed and configured as companion displays for which devices?
A. HP all-in-one form factor PCs
B. HP workstations
C. HP business notebook PCs
D. HP Elite business desktop PCs
Answer: B
Explanation:
Reference:http://www8.hp.com/us/en/campaigns/workstations/benefits.html

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