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NEW QUESTION: 1
The following data are taken from the AlphaBeta Company's financial statements ending Dec 31, 1990:
Increase in salaries payable 120
Decrease in accounts payable 45
Provision for bad debt 15
Depreciation 90
Interest paid 35
Proceeds from new bonds issued 225
Net Income 350
Tax rate 35%
What was AlphaBeta's operating cash flow in 1990?
A. 0
B. 1
C. 2
D. 3
Answer: B
Explanation:
Explanation/Reference:
Explanation:
In this case, OCF = 350 + 120 - 45 + 15 + 90 = 530. Proceeds from bond issue are part of financing cash flow, not of OCF. Note that tax rate is not relevant in the indirect method since it has already been factored into in the net income figure. Also, only non-cash items need to be adjusted.

NEW QUESTION: 2
Refer to the exhibit.

Which two statements about the PoE are true? (Choose two.)
A. This setting is recommended for a PoE interface.
B. The interface detects and supplies power automatically.
C. This configuration typically is used for data-only interface.
D. The interface will never supply power.
E. Power is preallocated to the interface, even when no device is connected.
Answer: C,D

NEW QUESTION: 3
A financial analyst is examining shares of Floweration.com, a sprawling Internet "dot com" company, in an attempt to evaluate the firm for possible investment. In her analysis, the financial analyst has determined the following information for the most recent fiscal year:
Sales $2,250,000
Total fixed cost $1,300,000
Total variable cost $305,000
Interest expense $5,750
EBIT $645,000
Amortization expense $4,550
Given this information, what is the Degree of Total Leverage for Floweration.com?
A. 3.064
B. 3.043
C. 3.488
D. 2.843
E. 1.731
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The Degree of Total Leverage (DTL) demonstrates how a given change in sales will impact a firm's EPS.
The equation used for calculating the DTL is as follows: {[Sales - variable costs] / [sales - variable costs - fixed costs - interest expense]}. Incorporating the given values for these components into the DTL equation yields the following: {[Sales $2,250,000 - variable costs $305,000] / [sales $2,250,000 - variable costs
$305,000 - fixed costs $1,300,000 - interest expense $5,750]}=3.043. While somewhat intuitively appealing, "EBIT" and "amortization expense" are not explicitly incorporated into the DTL equation.

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A. SAP Business Warehouse (SAP BW)
B. SAP Exchange Infrastructure (SAP XI) / SAP Process Integration (SAP PI)
C. SAP Master Data Management (SAP MDM)
D. SAP Enterprise Portal (SAP EP)
Answer: B

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