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Exam Code: IIA-ACCA

Exam Name: ACCA CIA Challenge Exam

Certification Provider: IIA

Related Certification: ACCA CIA Challenge Exam

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NEW QUESTION: 1
Morgan Inc. was organized on January 2, 1997 with the following capital structure: 10% cumulative preferred stock, par value $100 and liquidation value $105; authorized, issued and outstanding
1,000shares, $100,000 Common stock, par value $25; authorized 100,000 shares; Issued and outstanding
10,000 shares, $250,000 Morgan had net income of $450,000 for its first year, but no dividends were declared. How much was Morgan's book value per preferred share at December 31, 1997?
A. $100
B. $115
C. $105
D. $110
E. $145
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The book value per share of cumulative preferred stock is its liquidation value plus any dividends in arrears. Thus, the book value per preferred share is the $105 liquidation value plus $10 ($100 X 10%) of dividends in arrears, or $115.

NEW QUESTION: 2
Note: This question is part of a series of questions that present the same scenario. Each question in the series contains a unique solution that might meet stated goals. Some questions sets might have more than one correct solution, while others might not have a correct solution.
After you answer a question in this section, you will NOT be able to return to it. As a result, these questions will not appear in the review screen.
You use a Microsoft Azure SQL database as a data warehouse. The database is in the Standard service tier and has 400 elastic database throughput units (eDTUs).
You load data to the database by using Azure Data Factory.
You need to reduce the amount of time it takes to load the data.
Solution: You move the database to a Basic database pool that has 1,600 eDTUs.
Does the solution meet the goal?
A. No
B. Yes
Answer: A
Explanation:
Explanation/Reference:
Explanation:
We need the use of a Standard database pool.
References:
https://docs.microsoft.com/en-us/azure/sql-database/sql-database-dtu-resource-limits

NEW QUESTION: 3
You have been tasked with reviewing and processing transactions in the General ledger module. You need an allocation to depend on the actual ledger balance.
When setting up an allocation rule, which method should you select?
A. Basis
B. Fixed percentage
C. Evenly
D. Fixed weight
Answer: A
Explanation:
Explanation/Reference:
References:
https://docs.microsoft.com/en-us/dynamics365/unified-operations/financials/general-ledger/ledger- allocation-rules

NEW QUESTION: 4
管理者は、ファイルシステムがいっぱいになるという警告を受け取り、/ tmp / largelogfileにある大きなファイルを識別します。管理者はファイルを削除しますが、ファイルシステムのスペースは回復しません。
管理者が問題を特定するのに役立つのは、次のコマンドのうちどれですか?
A. lsof | grep largelogfile
B. pgrep largelogfile
C. pkill / tmp / largelogfile
D. ps -ef | grep largelogfile
Answer: A
Explanation:
Reference:
https://access.redhat.com/solutions/2316


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