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NEW QUESTION: 1
以下の各ステートメントで、おしべがtrueの場合は[はい]を選択します。それ以外の場合は、[いいえ]を選択します。
注：それぞれの正しい選択は1ポイントの価値があります。
Answer:
Explanation:
NEW QUESTION: 2
どのセキュリティ用語が、資産に損害を与えるために弱点が悪用される可能性に言及していますか？
A. 対策
B. 脆弱性
C. リスク
D. 脅威
Answer: C
NEW QUESTION: 3
General Investments is considering the purchase of a significant stake in Pacific Computer Components (PCC). Although PCC has stable production output, the company is located in a developing country with an uncertain economic environment. Since the monetary environment is particularly worrisome. General has decided to approach the valuation of PCC from a free cash flow model using real growth rates. In real rate analysis, General uses a modified build-up method for calculating the required real return, specifically:
required real return = country real rate + industry adjustment +
company adjustment
Elias Sando, CFA, an analyst with General, estimates the following information for PCC:
Domestic inflation rate = 8.738%
Nominal growth rate = 12.000%
Real country return = 3.000%
Industry adjustmen = 3.000%
Company adjustment = 2.000%
Additionally, Exhibit 1 reports information from PCC's financial statements for the year just ended (stated in LC).
PCC generally maintains relatively constant proportions of equity and debt financing and is expected to do so going forward.
Sando has gathered information on earnings before interest, taxes, depreciation, and amortization (EBITDA) and is contemplating its direct use in another cash flow approach aimed at valuing PCC.
Consider the following two statements regarding EBITDA:
Statement 1: EBITDA is not a good proxy for free cash flow to the firm (FCFF) because it does not incorporate the importance of the depreciation tax shield nor does it reflect the investment in working capital or in fixed capital.
Statement 2: EBITDA is also a poor proxy for FCFE.
Are the statements concerning EBITDA correct or incorrect?
A. Both statements are correct.
B. Only Statement 2 is correct.
C. Only Statement 1 is correct.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Boih statements arc correct. EBITDA is in fact a poor proxy for FCFF because it does not incorporate the cash taxes paid by the firm. EBITDA also fails to reflect the investment in working capital and the investment in fixed capital. EBITDA is an even worse proxy for FCFE than as a proxy for FCFF. EBITDA does not reflect after-tax interest costs or other cash flows that shareholders care about, such as new borrowing o the repayment of debt. (Study Session 12, LOS 41.i)
NEW QUESTION: 4
You are a project manager who uses Project Professional 2013.
You work on a software development project, and the Project Management Office (PMO) requires you to enter project costs associated with all work completed on your project.
You receive invoices for 55,000 for software licenses and $150 for supplies. Software licensing costs are associated with Task A: Obtain Software License. Supply costs are associated with Task H: Project Management Administration.
You need to enter the costs into your project schedule.
Which two steps should you perform? (Each correct answer presents part of the solution. Choose two.)
A. Assign the Supply material resource to Task H, assign the Software License material resource to Task A, and enter the actual costs using the Task Usage - Cost table for both Task H and A.
B. Create a material resource for Supplies and Software License.
C. Create a cost resource for Supplies and Software License.
D. Assign the Supply cost resource to Task H, assign the Software License cost resource to Task A, and enter the actual costs using the Task Usage - Cost table for both Task H and A.
Answer: C,D