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NEW QUESTION: 1
An exchange traded fund
A. is an open-end fund whose shares can only be bought directly from the fund.
B. is a closed-end fund that is traded just like stocks.
C. is an open-end fund whose shares are traded publicly.
Answer: C
Explanation:
An ETF is a diversified open-end fund designed to follow the broad market or a sector. Its shares are traded publicly at prices close to its NAV.
NEW QUESTION: 2
Refer to the Exhibit.
A company that is VAT-registered has the following transaction for the month of March. All purchases were in respect of goods for resale and all items were subject to VAT at 17.5%.
Opening inventory was $16,200 and closing inventory was $18,400.
The gross profit for the period was
A. $85,925
B. $72,800
C. $77,200
D. $90,325
Answer: C
NEW QUESTION: 3
Which of the following figures are incorporated into the Degree of Operating Leverage equation as based on total dollar sales?
I. Sales in dollars
II. Total variable costs
III. Average sales price
IV. Total fixed operating costs
V. Average variable cost per unit
VI. Number of common shares outstanding
VII. Sales in units
VIII. Discount rate
A. I, II, IV
B. I, II, IV, VIII
C. I, II, IV, VI
D. II, IV, VII
E. III, V, VII
F. I, II, IV, VIII
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The Degree of Operating Leverage (DOL) measures the percentage change in EBIT that results from a given percentage change in sales. Degree of Operating Leverage can be calculated using several methods, including equations based upon unit sales and dollar sales. The DOL equation based on dollar sales is illustrated as follows:
{DOL = [(sales in dollars - total variable costs) / (sales in dollars - total variable costs - total fixed operating costs)]. Of the answers provided, only I, II, and IV are incorporated into this equation.
NEW QUESTION: 4
Welche der folgenden Optionen definiert den Schlüsselaustausch für IPSec (Internet Protocol Security)?
A. SSL-Schlüsselaustausch (Secure Sockets Layer)
B. Sicherheitsschlüsselaustausch (SKE)
C. Internet Control Message Protocol (ICMP)
D. Internet Key Exchange (IKE)
Answer: D
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ACA100 Exam Info
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ACA100 Exam Topics
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ACA100 Offcial Page
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