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NEW QUESTION: 1
In calculating diluted earnings per share when an entity has convertible bonds outstanding, the weighted- average number of ordinary shares outstanding must be <List Ax to adjust for the conversion feature of the bonds, and the profit attributable to ordinary shareholders must be <List Be by the amount of interest expense on the bonds, net of tax.List A List B
A. Increased Decreased
B. Decreased Increased
C. Increased Increased
D. Decreased Decreased
Answer: C
Explanation:
The weighted-average number of ordinary shares outstanding must be increased to7 reflect the shares into which the bonds could be converted. Also, the effect of the bond interest on profit attributable to ordinary shareholders profit after subtracting preference dividends) must be eliminated. In this way, diluted earnings per share is calculated as if the bonds had been converted into ordinary shares as of the start of the year.

NEW QUESTION: 2
A client with cystic fibrosis exhibits activity intolerance related to the pulmonary problems associated with his disease. However, he needs to be encouraged to participate in daily physical exercise. The ultimate aim of exercise is to:
A. Establish an effective, habitual breathing pattern
B. Promote normal growth and development
C. Help him overcome respiratory infections
D. Create a sense of well-being and self-worth
Answer: A
Explanation:
Explanation
(A) Regular exercise does promote a sense of well-being and selfworth, but this is not the ultimate goal of exercise for this client. (B) Regular chest physiotherapy, not exercise per se, helps to prevent respiratory infections. (C) Physical exercise is an important adjunct to chest physiotherapy. It stimulates mucus secretion, promotes a feeling of well-being, and helps to establish a habitual breathing pattern. (D) Along with adequate nutrition and minimization of pulmonary complications, exercise does help promote normal growth and development. However, exercise is promoted primarily to help establish a habitual breathing pattern.

NEW QUESTION: 3
Your customer has requested that you implement a plan to give their two sites complete resiliency. Which two will accomplish this? (Choose two.)
A. IP Phones with backup call server
B. IP500v2 with redundant processor
C. IP Office Resiliency License
D. Preferred Edition - Messaging at both locations
Answer: A,D