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NEW QUESTION: 1
Entity UK는 5 % 누적 6,000 주, 100 달러 액면가 우선주 및 20 만 주 보통주를 보유하고 있습니다. 이사회는 1 년 5 월 31 일에 마감 된 연도에 대한 배당을 마지막으로 선언했으며, 배당금은 없습니다. 그 해에 5 월 31 일에 끝났습니다. 3 년차 영국의 이익은 US $ 1.750.000입니다. 이사회는 이익의 20 %에 해당하는 일반 주주의 배당을 선언하고 있습니다.
3 년 5 월 31 일에 영국이 지불 할 배당금 총액은
A. US $ 206,000
B. US $ 350,000
C. US $ 410,000
D. US $ 380,000
Answer: C
Explanation:
If an entity has cumulative preference shares, all preference dividends for the current and any unpaid prior years must be paid before any dividends can be paid on ordinary shares. The total preference dividends that must be paid equal US $60, 0006, 000 share, X $100 pare 5% e 2 years), and the ordinary dividend is US $350,000 $1,750.000 x 20 %), for a total of US $410,000.
NEW QUESTION: 2
Ein Projektmanager organisiert Schulungen zum Qualitätsmanagement für das gesamte Projektteam. Die Schulung bezieht sich auf das Endprodukt des Projekts. In welche Kategorie von Qualitätskosten (COQ) sollte der Projektmanager diese Schulung einordnen?
A. Interner Fehler
B. Prävention
C. Externer Fehler
D. Bewertung
Answer: B
NEW QUESTION: 3
다음 중 Amazon EBS 암호화 키에 해당되는 것은 무엇입니까?
A. Amazon EBS 암호화는 EBS 자기 키를 사용하여 고객 마스터 키 (CMK)를 생성합니다.
B. Amazon EBS 암호화는 AWS KMS (AWS Key Management Service) 마스터 키를 사용하여 CMK (고객 마스터 키)를 생성합니다.
C. Amazon EBS 암호화는 CMK (고객 마스터 키)를 사용하여 AWS KMS (AWS Key Management Service) 마스터 키를 생성합니다.
D. Amazon EBS 암호화는 EBS 자기 키를 사용하여 AWS KMS (AWS Key Management Service) 마스터 키를 생성합니다.
Answer: B
Explanation:
Explanation
Amazon EBS encryption uses AWS Key Management Service (AWS KMS) master keys when creating encrypted volumes and any snapshots created from your encrypted volumes.
http://docs.aws.amazon.com/AWSEC2/latest/UserGuide/AmazonEBS.html