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NEW QUESTION: 1
Which of the following Companies has the highest degree of financial leverage?
Firm A
EBIT: $1,500,000
Interest Paid: $130,000
Total Operating Expenses: $600,000
Fixed Operating Expenses: $350,000
Firm B
EBIT: $400,000
Interest Paid: $55,000
Total Operating Expenses: $1,300,000
Fixed Operating Expenses: $1,000,000
Firm C
EBIT: $500,000
Interest Paid: $45,000
Total Operating Expenses: $6,000,000
Fixed Operating Expenses: $4,750,000
Firm D
EBIT: $995,000
Interest Paid: $105,000
Total Operating Expenses: $5,000,000
Fixed Operating Expenses: $3,000,000
Firm E
EBIT: $995,000
Interest Paid: $120,000
Total Operating Expenses: $5,900,000
Fixed Operating Expenses: $2,000,000
A. Firm D
B. Firm A
C. Firm B
D. Firm C
E. Firm E
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The Degree of Financial Leverage (DFL) measures the percentage change in EPS that results from a given percentage change in EBIT. Financial Leverage is the second component of total leverage, along with Operating Leverage. The equation used to calculate the Degree of Financial Leverage is as follows:
{DFL = [EBIT/(EBIT - Interest Paid)]}.
In this example, Firm B has the highest DFL, with a figure of 1.15942. Remember that the Degree of Financial Leverage can never be less than one, and can never be negative In a situation where thecompany under examination has zero interest expense, the DFL would be equal to one, i.e. the EBIT is equal to the EBIT minus the interest expense. Another important note to remember is that in calculating the Degree of Financial Leverage, dividend payments to preferred stockholders should be included in the interest expense figure. Operating expenses are not factored into the DFL calculation, rather are used in the determination of Operating Leverage.

NEW QUESTION: 2
Facebookのカスタムオーディエンスとは何ですか？
A. ターゲットユーザーのすべてのユーザー層を特定できるオーディエンスのタイプ
B. 既存の顧客で構成される、Facebookのオン/オフで作成できるオーディエンスのタイプ
C. 地域の顧客をターゲットにするために使用できるオーディエンスのタイプ
D. Facebookが自動的に作成して、購入する可能性の高いユーザーをターゲットとするオーディエンスのタイプ
Answer: B
Explanation:
Explanation:カスタムオーディエンスを使用すると、広告主は、Facebookでオン/オフの関係を既に確立している特定のユーザーに広告をターゲティングできます。オーディエンスは、メールアドレス、Facebook UID、電話番号、名前、生年月日、性別、場所などで定義できます。

NEW QUESTION: 3
The IBM Connections Plugin for IBM Lotus Notes provides which of the following benefits?
A. Create and update Wikis.
B. Create Communities.
C. Create and update Bookmarks.
D. Send HTML links to a file.
Answer: D