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NEW QUESTION: 1
次の説明のうち、正しいものはどれですか。該当するものをすべて選択。
A. データベースビューは内部結合として実装されます。
B. データベースビューは外部結合として実装されます。
C. メンテナンスビューは内部結合として実装されます。
D. メンテナンスビューは外部結合として実装されます。
Answer: A,D

NEW QUESTION: 2
An analyst has gathered the following information about Artcraft, Inc. for the year 2001:
Net income of $30,000.
*
5,000 shares of common stock and 500 shares of 8 percent, $90 par convertible preferred stock
*
outstanding during the whole year.
Each share of convertible preferred can be converted into 4 shares of common stock.
*
Last year, Artcraft issued at par, $60,000 of par, 6.0 percent convertible bonds, with each of the
*
6 0 bonds convertible into 110 shares of the Artcraft common stock.
If Artcraft's effective tax rate is 40 percent, what will Artcraft report as diluted earnings per share (EPS) for
2 001?
A. $3.42
B. $3.37
C. $2.36
Answer: C
Explanation:
diluted EPS = adjusted earnings after conversion (EAC) / weighted average plus potential common shares outstanding.
Step 1: Calculate Adjusted EAC preferred dividends = convertible preferred dividends = (0.08)(90)(500) =
3 ,600, convertible debt interest = (60,000)(0.06)(1 - 0.40) = 2,160, adjusted EAC = (30,000 + 3,600 - 3600
+ 2,160) = $32,160
Step 2: Calculate Weighted average plus potential common shares outstanding.5000 + 500 x 4 + 60 x 110
= 13,600.Step 3: Calculate Diluted EPS Diluted EPS = 32,160 / 13,600 = $2.36.

NEW QUESTION: 3

A. Option D
B. Option B
C. Option C
D. Option A
Answer: B
Explanation:
Configuring the Native VLAN for Untagged Traffic
A trunk port configured with 802.1Q tagging can receive both tagged and untagged traffic. By default, the switch forwards untagged traffic in the native VLAN configured for the port. The native VLAN is VLAN 1 by default.