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NEW QUESTION: 1
Peer affinity is most closely related to:
A. The shipyard from which Riverbed is most likely to ship Interceptors
B. Serial Interceptor redirection based on Sport ID to server
C. Parallel Interceptor redirection based on Sport ID and client IP
D. Segstore ID Steelhead mapping based on Sport ID of Steelhead appliances
Answer: D
NEW QUESTION: 2
As compared to understanding an organization's IT process from evidence directly collected, how valuable are prior audit reports as evidence?
A. Greater value.
B. Lesser value.
C. Prior audit reports are not relevant.
D. The same value.
Answer: B
Explanation:
Prior audit reports are considered of lesser value to an IS auditor attempting to gain an understanding of an organization's IT process than evidence directly collected.
NEW QUESTION: 3
Birch Ltd. had net income for the year of $101,504 and a simple capital structure consisting of the following common shares outstanding:
Months OutstandingNumber of Shares
January - February 24,000
March - June 29,400
July - November 36,000
December 35,040
Assume Birch issued a 20% stock dividend on August 1st. In this case, earnings per share (rounded to the nearest cent) were
A. $2.41
B. $4.23
C. $2.88
D. $2.72
E. $2.67
Answer: E
Explanation:
Explanation/Reference:
Explanation:
Following is the calculation for the weighted average number of shares outstanding (before the 20% stock dividend):
24,000 X (2 / 12) = 4,000
29,400 X (4 / 12) = 9,800
36,000 X (5 / 12) = 15,000
35,040 X (1 /12) = 2,920
weighted average 31,720
Stock dividends are assumed to have occurred at the beginning of the year. Thus, the weighted average number of shares equals the amount before the stock dividend plus 20% more which is equal to 38,064 (31,720 + 20% X 31,720). EPS equals net income divided by the weighted average number of shares outstanding which is $2.67 ($101,504 / 38,064).
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Aalk - 2014-05-05 16:45:18
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