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NEW QUESTION: 1
다음 중 1) 대차 대조표에 대한 지분 및 2) 현금 흐름표에 대한 기간 동안 발생하고 지불 한 신용 카드 이자의 영향을 설명하는 조합은?

A. 옵션 B
B. 옵션 C
C. 옵션 D
D. 옵션 A
Answer: A
Explanation:
Interest incurred is classified as interest expense on the income statement, which in turn reduces equity on the balance sheet by reducing retained earnings. Cash payments for
interest made by an entity that is not a financial institution may be classified on the statement of cash flows as an outflow of cash from operating or financing activities.

NEW QUESTION: 2



A. Option C
B. Option A
C. Option D
D. Option B
Answer: D
Explanation:
You can use UNIQUE constraints to make sure that no duplicate values are entered in specific columns that do not participate in a primary key. Although both a UNIQUE constraint and a PRIMARY KEY constraint enforce uniqueness, use a UNIQUE constraint instead of a PRIMARY KEY constraint when you want to enforce the uniqueness of a column, or combination of columns, that is not the primary key.
Reference: UNIQUE Constraints
https://technet.microsoft.com/en-us/library/ms191166(v=sql.105).aspx

NEW QUESTION: 3
An HPE partner is creating an HPE GreenLake SOW for the customer to sign.
Does this correctly describe the SOW pass-thru terms? Solution: Partners can negotiate these terms with HPE.
A. No
B. Yes
Answer: A

NEW QUESTION: 4
Company F's current profit before interest and taxation is $5.0 million.
It has a 10% long-term corporate bond in issue with a nominal value of $10 million.
Corporate tax is paid at 25%.
The industry average P/E multiple is 10.
Company X has made an approach to acquire the entire share capital of Company F for $30 million.
Company X has announced that anticipated synergies (after interest and taxation) arising from its acquisition of Company F will be $1 million each year in perpetuity.
Advise the Board of Directors of Company F if the bid should be accepted, based on the above information?
A. Accept the bid because Company F is potentially worth $30 million to Company X.
B. Reject the bid because Company F is potentially worth $60 million to Company X.
C. Reject the bid because Company F is potentially worth $40 million to Company X.
D. Reject the bid because Company F is potentially worth $50 million to Company X.
Answer: C


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PDII Exam Info

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PDII Exam Topics

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PDII Offcial Page

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Schedule the PDII Exam

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