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Exam Code: CPEA

Exam Name: Certified Professional Environmental Auditor

Certification Provider: BEAC

Related Certification: Certified Professional Environmental Auditor

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NEW QUESTION: 1


Answer:
Explanation:


NEW QUESTION: 2
どの3つのオーディエンスタイプが重要なステークホルダーを代表していますか? (3つ選んでください。)
A. 意思決定者
B. エグゼクティブ
C. 社員
D. サプライヤー
E. インフルエンサー
F. ゲートキーパー
Answer: A,E,F

NEW QUESTION: 3
자본 요건을 충족 할 때 기업은 여러 가지 자금 조달 방법 중에서 선택해야 합니다. 주당 이익을 극대화하는 동안 추가 성장 자본을 확보하려면 일반적으로
A. 초기에 부채 대비 자본을 선택하여 위험을 최소화하고 이자 비용을 피하십시오.
B. 배당을 중단하고 현재 현금 흐름을 사용하여 부채 증가 및 자본 증가를 통한 EPS 희석의 비용 및 위험을 방지합니다.
C. 부채와 자본을 같은 비율로 증가 시키려고 노력하십시오. 이는 자본 구조가 안정적이며 투자자의 신뢰를 유지합니다.
D. 부채 증가는이자 비용과 어느 정도의 위험을 수반하지만 초기에 주식에 대한 부채를 선택합니다.
Answer: D
Explanation:
Earnings per share will ordinarily be higher if debt is used to raise capital instead of equity, provided that the entity is not over-leveraged. The reason is that the cost of debt is lower than the cost of equity because interest is tax deductible. However, the prospect of higher EPS is accompanied by greater risk to the entity resulting from required interest costs, creditors' liens on the entity's assets, and the possibility of a proportionately lower EPS if sales volume fails to meet projections.


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