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  • Exam Number/Code : aPHR
  • Exam Name : Associate Professional in Human Resources
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1
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. 2.843
B. 3.064
C. 3.043
D. 3.488
E. 1.731
Answer: C
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.

NEW QUESTION: 2
Welcher der folgenden Ports wird beim Zugriff auf eine Website mit SSL-Verschlüsselung verwendet?
A. 0
B. 1
C. 2
D. 3
Answer: D

NEW QUESTION: 3
What is a key difference between Cisco Firepower and Cisco ASA?
A. Cisco Firepower natively provides intrusion prevention capabilities while Cisco ASA does not.
B. Cisco Firepower provides identity-based access control while Cisco ASA does not.
C. Cisco ASA provides access control while Cisco Firepower does not.
D. Cisco ASA provides SSL inspection while Cisco Firepower does not.
Answer: A
Explanation:
Explanation
https://www.cisco.com/c/en/us/support/docs/security/asa-5500-x-firepowerservices/200451-Configure-Intrusion-

 

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