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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:
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