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NEW QUESTION: 1
The following data pertains to the Sapphire Company:
Net income equals $15,000
*
5,000 shares of common stock issued on January 1st
*
10 percent stock dividend issued on June 1st
*
1000 shares of common stock were repurchased on July 1st
*
1000 shares of 10 percent, par $100 preferred stock each convertible into 8 shares of common
*
were outstanding the whole year.
What is the company's diluted earnings per share (EPS)?
A. $1.00.
B. $1.15.
C. $1.20.
Answer: A
Explanation:
Number of average common shares:
1 /1 5,500 shares issued (includes 10% stock dividend on 6/1) x 12 = 66,000 7/1 1,000 shares repurchased x6 months = -6,000 = 60,000 60,000 shares/12 months = 5,000 average shares Preferred dividends = ($10)($1000) = $10,000 Number of shares from the conversion of the preferred shares =
(1000 preferred shares)(8 shares of common/share of preferred) = 8000 common Diluted EPS =
[$15,000(NI) - $10,000(pfd) + $10,000(pfd)]/5000(common shares) + 8000(shares from the conv.
pfd.shares) = $15,000/13,000 shares = $1.15/share
This number needs to be compared to basic EPS to see if the preferred shares are antidilutive.
Basic EPS = [$15,000(NI) - $10,000(preferred dividends)]/5,000 shares = $5,000/5,000 shares = $1/share
Since the EPS after the conversion of the preferred shares is greater than before the conversion the preferred shares are antidilutive and they should not be treated as common in computing diluted EPS.
Therefore diluted EPS is the same as basic EPS or $1/share.

NEW QUESTION: 2
Ihr Unternehmen standardisiert Windows 10 Enterprise f��r alle Benutzer.
Einige Benutzer erwerben ihren eigenen Computer in einem Einzelhandelsgesch?ft. Auf den Computern wird Windows 10 Pro ausgef��hrt.
Sie m��ssen eine L?sung empfehlen, um die Computer auf Windows 10 Enterprise zu aktualisieren, die Computer mit Microsoft Azure Active Directory (Azure AD) zu verbinden und mehrere Microsoft Store-Apps zu installieren. Die L?sung muss folgende Anforderungen erf��llen:
- Stellen Sie sicher, dass alle von den Benutzern installierten Anwendungen beibehalten werden.
- Minimieren Sie Benutzereingriffe.
Was ist die beste Empfehlung, um das Ziel zu erreichen? Mehr als eine Antwortauswahl kann das Ziel erreichen. W?hlen Sie die beste Antwort.
A. Microsoft Deployment ToolKit (MDT)
B. Windows-Bereitstellungsdienste (WDS)
C. Ein Windows Configuration Designer-Bereitstellungspaket
D. Windows AutoPilot
Answer: C
Explanation:
You use Windows Configuration Designer to create a provisioning package (.ppkg) that contains customization settings. You can apply the provisioning package to a device running Windows 10.
Incorrect Answers:
A: Microsoft Deployment Toolkit (MDT) allows you to automate the deployment of Windows operating systems in your organization. It is not used to upgrade to Windows 10 Enterprise.
B: Windows Deployment Services (WDS) is the revised version of Remote Installation Services (RIS). WDS enables the deployment of Windows operating systems. You can use it to set up new computers using network-based installations. It is not used to upgrade to Windows 10 Enterprise.
D: Windows Autopilot is a user-driven mode designed to minimize intervention of the IT administrator.
References:
https://docs.microsoft.com/en-us/windows/deployment/upgrade/windows-10-edition-upgrades
https://docs.microsoft.com/en-us/windows/configuration/provisioning-packages/provisioning-create-package

NEW QUESTION: 3

A. Option B
B. Option D
C. Option A
D. Option C
Answer: D
Explanation:
Enabling fault tolerance on a virtual machine with more that 1 vCPU using the vSphere Client fails.
You see the error:
"The Virtual Machine has x virtual CPUs and is not supported for Fault Tolerance"

NEW QUESTION: 4
What types of collaboration endpoints are offered by Cisco?
A. phone, mobile, and virtual
B. phone, desktop, room, mobile, and virtual
C. desktop, room, and virtual
D. phone, desktop, room, and mobile
Answer: C