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Vendor: CIPS

Exam Code: L5M7 Dumps

Questions and Answers: 104

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NEW QUESTION: 1
What is the purpose of the standard SplitByValue function?
A. To split a string into substrings
B. To insert context changes into a queue
C. To split the payload
D. To replicate a value of a field that occurs once
Answer: B

NEW QUESTION: 2

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

NEW QUESTION: 3
TCH Corporation is considering two alternative capital structures with the following characteristics.
AB
Debt/Assets ratio0.30.7
kd10%14%
The firm will have total assets of $500,000, a tax rate of 40 percent, and book value per share of $10, regardless of capital structure. EBIT is expected to be $200,000 for the coming year. What is the difference in earnings per share (EPS) between the two alternatives?
A. $2.87
B. $3.03
C. $1.19
D. $7.62
E. $4.78
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Capital structure A: The firm will have debt of $500,000(0.3) = $150,000 and equity of $350,000. We're told the shares have a book value of $10 so the number of shares outstanding is $350,000/$10 = 35,000.
Interest expense will be $150,000(10%) = $15,000. We can compute EBT as EBIT - I or $200,000 -
$15,000 = $185,000. Also, we can compute NI as EBT(1 - T) or $185,000(1 - 0.4) = $111,000. Finally, EPS
= $111,000/35,000 = $3.17. Capital structure B: The firm will have debt of $500,000(0.7) = $350,000 and equity of $150,000. The number of shares outstanding is $150,000/$10 = 15,000. Interest expense will be
$350,000(14%) = $49,000. We can compute EBT as $200,000 - $49,000 = $151,000. Also, we can compute NI as $151,000 (1 - 0.4) = $90,600. Finally, EPS = $90,600/15,000 = $6.04. The difference in EPS between capital structure A and capital structure B is $6.04 - $3.17 = $2.87.

NEW QUESTION: 4
SAP資材管理で購買組織を定義するときに覚えておくべきことは何ですか?この質問には2つの正解があります。
応答:
A. 各購買組織には、価格決定のための独自の情報レコードと条件があります。
B. 購買組織は購買の最高の集計レベルです
C. 購買組織は、すべての購買文書のリストの選択基準です。
D. すべての購買グループは特定の購買組織に割り当てられています
Answer: A,C


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