IIBA ECBA Q&A - in .pdf

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  • Exam Code: ECBA
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NEW QUESTION: 1
Which of the following tools can you use to determine if the applications installed on your computer running Windows Vista are known to have problems with Windows 7?
A. Windows 7 Upgrade Advisor
B. Windows PE
C. USMT
D. Sysprep
Answer: A

NEW QUESTION: 2
Which three states are available when creating a Session Bean in RAD 8? (Choose three.)
A. Complex
B. Singleton
C. Stateful
D. Stateless
E. Persistant
Answer: B,C,D

NEW QUESTION: 3
コラボレーティブフォーキャストのマネージャーに階層をロールアップする2つの値はどれですか? (2つ選択してください。)
A. 機会額
B. 期待収益
C. 製品数量
D. 割り当て量
Answer: A,D

NEW QUESTION: 4
In order to increase production capacity, Gunning Industries is considering replacing an existing
production machine with a new technologically improved machine effective January 1, 1997. The
following information is being considered by Gunning Industries.
. The new machine would be purchased for $160,000 in cash. Shipping, installation, and testing would
cost an additional $30,000.
. The new machine is expected to increase annual sales by 20,000 units at a sales price of $40 per unit.
Incremental operating costs are comprised of $30 per unit in variable costs and total fixed costs of
$ 40,000 per year.
. The investment in the new machine will require an immediate increase in working capital of $35,000.
. Gunning uses straight-line depreciation for financial reporting and tax reporting purposes. The new
machine has an estimated useful life of five years and zero salvage value.
. Gunning is subject to a 40 percent corporate income tax rate.
Gunning uses the net present value method to analyze investments and will employ the following factors
and rates.

Gunning Industries' discounted annual depreciation tax shield for the year 1997 would be:
A. $20,725
B. $16,762
C. $15,200
D. $13,817
Answer: D
Explanation:
Choice "a" is correct. $13,817 discounted annual depreciation tax shield for the year 1997.

Choices "b", "c", and "d" are incorrect based on the above Explanation:.

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