H19-366 Practice Questions

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NEW QUESTION: 1
Beaumont Bearings is analyzing two mutually exclusive projects with the following cash flows. Its cost of capital is 9%.
The NPV of projects X and Y are
A. X: 6,320; Y: 5,648
B. X: 7,339; Y: 2,752
C. X: 9,000; Y: 8,000
Answer: A
Explanation:
NPVX = -10,000 + 8,000/(1.09)1 + 7,000/(1.09)2 + 4,000/(1.09)3 = 6,320 NPVY = -5,000 +
3 ,000/(1.09)1 + 2,500/(1.09)2 + 7,500/(1.09)3 = 5,648.

NEW QUESTION: 2
A firm using LIFO accounting has a LIFO reserve of 900, with a LIFO ending inventory of 8,100. It is currently in the 40% tax bracket. If it switches to FIFO accounting, which of the following is true?
I. Its ending FIFO inventory equals 7,200
II. Its deferred taxes decrease by 360
III. Its equity increases by 540
A. III only
B. I, II & III
C. II & III
D. I & III
Answer: A
Explanation:
Explanation/Reference:
Explanation:
LIFO Reserve = FIFO Ending inventory value - LIFO Ending inventory value Therefore, the ending inventory under FIFO = 8,100 + 900 = 9,000. The deferred taxes increase by 900*0.4 = 360 and the equity increases by 900*(1-0.4) = 540.

NEW QUESTION: 3
Which of the following is MOST important for a risk practitioner to consider when evaluating plans for changes to IT services?
A. User acceptance testing (UAT)
B. Impact assessment of the change
C. Change communication plan
D. Change testing schedule
Answer: A

NEW QUESTION: 4
PPPリンクを確立するためにCHAP認証はどのタイプのハンドシェイクを使用しますか？
A. 片方向
B. 双方向
C. 三方
D. 四方
Answer: C