UiPath UiPath-TAEPv1 Q&A - in .pdf

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NEW QUESTION: 1
지분법을 사용하여 사원의 투자를 설명하는 경우, 피 투자자로부터 현금 분배를 수령 한 기록은 다음과 같습니다.
A. 부채 계정이 증가합니다.
B. 투자 잔액 감소.
C. 투자 소득의 인식.
D. 특별 지분 계정의 증가.
Answer: B
Explanation:
When the equity method is used, the investment is initially recorded at cost on the entity's books. The carrying amount is subsequently adjusted to recognize the profits or losses of the associate after the date of acquisition. Dividends received from an associate reduce the carrying amount.

NEW QUESTION: 2
The following data are available for a firm for a given year:
Net Sales 21,896
Sales & marketing expenses 4,346
Administrative expenses 2,143
COGS 10,084
Depreciation 967
Interest expense 573
Tax rate 35%
Dividends paid 3,445
Preferred Dividends 897
Average total equity 37,432
Average common equity 26,782
Average total liabilities 18,583
In the above example, the firm's net profit margin equals ________.
A. 0.17
B. 0.11
C. 0.20
D. 0.23
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Net Profit Margin = Net Income/Net Sales Net Income = Earnings after depreciation, interest expense and taxes
= (21,896 - 4,346 - 2,143 - 10,084 - 967 - 573)*(1 - 0.35) = 2,459.
Therefore, Net Profit Margin = 2,459/21,896 = 0.11.

NEW QUESTION: 3
Which two components must be operational prior to deploying and integrating Avaya Multimedia Messaging solution? (Choose two.)
A. Avaya Aura Communication Manager
B. Avaya EquinoxTM Management Server
C. Avaya Session Border Controller
D. Avaya Aura Web Gateway
E. Avaya Aura Session Manager
Answer: B,C

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