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NEW QUESTION: 1
In calculating diluted earnings per share when an entity has convertible bonds outstanding, the weighted- average number of ordinary shares outstanding must be <List Ax to adjust for the conversion feature of the bonds, and the profit attributable to ordinary shareholders must be <List Be by the amount of interest expense on the bonds, net of tax.List A List B
A. Decreased Increased
B. Increased Decreased
C. Decreased Decreased
D. Increased Increased
Answer: D
Explanation:
The weighted-average number of ordinary shares outstanding must be increased to7 reflect the shares into which the bonds could be converted. Also, the effect of the bond interest on profit attributable to ordinary shareholders profit after subtracting preference dividends) must be eliminated. In this way, diluted earnings per share is calculated as if the bonds had been converted into ordinary shares as of the start of the year.

NEW QUESTION: 2
다음 중 높은 수준의 프로그래밍 언어로 간주되지 않는 언어는 무엇입니까?
A. 공통 중급 언어
B. C ++
C. C #
D. Visual Basic
Answer: A

NEW QUESTION: 3
What is the purpose of Frequency in the Options bar while using the Magnetic Lasso tool?
A. To specify the lasso's sensitivity to edges in the image
B. To specify a detection width
C. To specify the rate at which the lasso sets fastening points
D. Used while working with a stylus tablet
Answer: C
Explanation:
Reference: http://helpx.adobe.com/photoshop/using/selecting-lasso-tools.html