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NEW QUESTION: 1
会社がIAMユーザーに次のポリシーをアタッチしました。
IAMユーザーに許可されている次のアクションはどれですか？
A. Amazon EC2 DescribeInstances action in the us-east-1 Region
B. Amazon S3 PutObject operation in a bucket named testbucket
C. Amazon EC2 AttachNetworkInterface action in the eu-west-1 Region
D. Amazon RDS DescribeDBInstances action in the us-east-1 Region
Answer: D
NEW QUESTION: 2
The use of an accelerated method instead of the straight-line method of depreciation in computing the net
present value of a project has the effect of:
A. Raising the hurdle rate necessary to justify the project.
B. Lowering the net present value of the project.
C. Increasing the cash outflows at the initial point of the project.
D. Increasing the present value of the depreciation tax shield.
Answer: D
Explanation:
Rule: The greater the depreciation expense, the greater the depreciation tax shield.
Deprecation Tax Shield =
Depreciation Expense * Marginal Tax Rate
Choice "c" is correct. Use of an accelerated method instead of the straight-line method of depreciation in
computing the NPV of a project has the effect of increasing the PV of the deprecation tax shield.
Choice "a" is incorrect. Depreciation method does not affect the hurdle rate. The hurdle rate is
independently selected by management.
Choice "b" is incorrect. Using an accelerated method instead of the straight-line method of depreciation
will increase the present value of the deprecation tax shield and therefore increase the net present value
of the project.
Choice "d" is incorrect. Depreciation method does not affect cash outflows at the initial point of the project.
NEW QUESTION: 3
What are valid assignments between organizational levels?
Please choose the correct answer.
Response:
A. A plant to a company code
B. A sales organization to multiple company codes
C. A purchasing organization to multiple company codes
D. A company code to multiple controlling areas
Answer: A