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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. 1.731
C. 3.064
D. 3.488
E. 3.043
Answer: E
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

A. Option A
B. Option B
C. Option D
D. Option C
Answer: A,D

NEW QUESTION: 3
組織はIAMでユーザーを作成することを計画しています。彼らはIAMの制限を理解して、それに応じて計画できるようにしています。 IAMの制限に関して、以下の記述のどれが真実ではありませんか？
A. 1つのAWSアカウントに最大5000のIAMユーザーを含めることができます
B. 1つのAWSアカウントは250のロールを持つことができます
C. 組織は、AWSアカウントごとに100個のグループを作成できます
D. 1人のIAMユーザーは最大5つのグループに所属できます
Answer: D
Explanation:
Explanation
AWS Identity and Access Management is a web service which allows organizations to manage users and user permissions for various AWS services. The default maximums for each of the IAM entities is given below:
Groups per AWS account: 100
Users per AWS account: 5000
Roles per AWS account: 250
Number of groups per user: 10 (that is, one user can be part of these many groups).

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