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NEW QUESTION: 1
Chandler Communications' CFO has provided the following information:
* The company's capital budget is expected to be $5,000,000.
* The company's target capital structure is 70 percent debt and 30 percent equity.
* The company's net income is $4,500,000. If the company follows a residual dividend policy, what portion of its net income should it pay out as dividends this year?
A. 40.00%
B. 60.00%
C. 50.00%
D. 66.67%
E. 33.33%
Answer: D
Explanation:
Explanation/Reference:
Explanation:
$5,000,000 x 0.3 = $1,500,000 of retained earnings needed to fund the capital budget. $4,500,000 -
$1,500,000 = $3,000,000 of net income available for dividends. Dividend payout ratio
$3,000,000/$4,500,000 = 0.6667, or 66.67%.

NEW QUESTION: 2
In 1992, Anchor, Chain, and Hook created ACH Associates, a general partnership. The partners orally
agreed that they would work full time for the partnership and would distribute profits based on their capital
contributions. Anchor contributed $5,000; Chain $10,000; and Hook $15,000.
For the year ended December 31, 1993, ACH Associates had profits of $60,000 that were distributed to
the partners. During 1994, ACH Associates was operating at a loss. In September 1994, the partnership
dissolved.
In October 1994, Hook contracted in writing with Ace Automobile Co. to purchase a car for the partnership.
Hook had previously purchased cars from Ace Automobile Co. for use by ACH Associates partners. ACH
Associates did not honor the contract with Ace Automobile Co. and Ace Automobile Co. sued the
partnership and the individual partners.
A. Hook's capital account would be reduced by 1/2 of any 1994 losses.
B. Anchor's capital account would be reduced by 1/3 of any 1994 losses.
Answer: A
Explanation:
Choice "b" is correct. If the partnership agreement is silent on how losses will be shared, they are shared
in the same manner as profits. Here, the partners agreed to share profits on the basis of their
contributions, which were in a ratio of 1:2:3 respectively for Anchor, Chain, and Hook. Thus, Anchor is
liable for one-sixth of the loss, Chain is liable for 1/3 of the loss, and Hook is liable for 1/2 of the loss.

NEW QUESTION: 3
Azure Batchジョブを作成して実行するコードを記述しています。
計算ノードのプールを作成しました。
バッチジョブをBatchサービスに送信するには、適切なクラスとそのメソッドを選択する必要があります。
どの方法を使用する必要がありますか？
A. JobOperations.EnableJob（String、IEnumerable <BatchClientBehavior>）
B. CloudJob.Enable（IEnumerable <BatchClientBehavior>）
C. JobOperations.EnableJobAsync（String。IEnumerable <BatchClientBehavior>。CancellationToken）
D. CloudJob.CommitAsync（IEnumerable <BatchClientBehavior>、CancellationToken）
E. JobOperations.CreateJobO
Answer: D
Explanation:
Explanation
A Batch job is a logical grouping of one or more tasks. A job includes settings common to the tasks, such as priority and the pool to run tasks on. The app uses the BatchClient.JobOperations.CreateJob method to create a job on your pool.
The Commit method submits the job to the Batch service. Initially the job has no tasks.
{
CloudJob job = batchClient.JobOperations.CreateJob();
job.Id = JobId;
job.PoolInformation = new PoolInformation { PoolId = PoolId };
job.Commit();
}
References:
https://docs.microsoft.com/en-us/azure/batch/quick-run-dotnet

NEW QUESTION: 4
조직이나 개인이 견딜 수있는 정도, 양 또는 위험 수준을 위험이라고 합니다.
A. 식욕
B. 허용차
C. 관리
D. 임계 값
Answer: B