Exam Code: 201-450
Exam Name: LPIC-2 Exam 201, Part 1 of 2, version 4.5
Version: V13.25
Q & A: 72 Questions and Answers
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NEW QUESTION: 1
A. Option B
B. Option C
C. Option E
D. Option A
E. Option D
Answer: B
NEW QUESTION: 2
グローバル組織のある国の新しい規制により、最近、国境を越えた個人データの転送が禁止されました。情報システム監査人は、影響を受ける国での組織の暴露レベルを決定するよう求められました。次のうちどれがこの評価を行うのに最も役立つでしょうか?
A. 影響を受ける管轄区域におけるデータセキュリティの脅威の特定
B. 影響を受ける管轄区域との個人データ交換に関連するビジネスプロセスの特定
C. 影響を受ける管轄区域と個人データを交換するすべての事業体の一覧を作成する
D. 影響を受ける管轄区域に関連するデータ分類手順の確認
Answer: B
NEW QUESTION: 3
Consider the following characteristics of firm XYZ:
Stock price $50
Annual dividend $2
Debt rate 10%
Equity floatation cost 7%
Tax rate 40%
Preferred Stock Par value $100
What is the firm's after tax cost of debt?
A. 40%
B. 5%
C. 6%
D. 10%
E. 4%
F. 4.3%
G. 60%
Answer: C
Explanation:
Explanation/Reference:
Explanation:
A firm's after tax cost of debt may be calculated using the following formula: After Tax Cost of Debt = Cost of Debt x (1 - Tax Rate). In this case the After Tax Cost of Debt = 10% x (1 - 40%) = 10% x 60% = 6%.
NEW QUESTION: 4
재고 평가의 선입 선출 (FIFO) 방법에 따른 최종 재고 잔고는 다음과 같습니다.
A. US $ 3,230 D US $ 3.430
B. US $ 3,050
C. US $ 3,150
Answer: C
Explanation:
Under the FIFO method, the 1.700 units of ending inventory are valued at the most recent prices. Ending inventory is assumed to include 1.000 units purchased November 24. 500 units purchased May 5. and 700 units purchased January 12. Hence, the ending inventory is US $3.150 [(1 .000 x $1 65) +500 $2.21') +700 x $2.00)].
Additional Information
The entity had no opening inventory.
The Items sold on March 15 were purchased on January 12.
The items sold on July 3 war purchased on May 5
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