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NEW QUESTION: 1
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.

Exhibit 2 contains selected information from Viper's financial statement footnotes.

According to U.S. GAAP, Viper's long-term debt-to-equity ratio, calculated immediately after the acquisition, is closest to:
A. 1.12.
B. 1.10.
C. 1.07.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Viper's post-acquisition LTD is $8,000 million [7,700 million BV of Viper + 300 million fair value (FV) of Gremlin debt]. Viper's post-acquisition equity is equal to $7,300 million (5,800 million Viper pre-acquisition equity + 900 million FV of shares used to acquire Gremlin + 600 million non-controlling interest). Under
U.S. GAAP, the noncontrolling interest is based on the full goodwill method (1,500 million FV of Gremlin x
40% non-controlling interest). Thus, the long-term debt-to-equity ratio is 1.10 (8,000 million LTD / 7,300 million equity). (Study Session 5, LOS 21.b,c)

NEW QUESTION: 2
企業は、パブリックワイヤレスネットワーク上で着信HTTPおよびHTTPSトラフィックのみを許可したいと考えています。次のポート番号のうち、これを達成するためにファイアウォールで開くことができる唯一のポート番号はどれですか？ （2つ選択）。
A. 0
B. 1
C. 2
D. 3
E. 4
Answer: A,E

NEW QUESTION: 3
You create a Microsoft Office Word 2007 document. The document will use data from a
file named Data1.xml. The file is located in the C:\Data folder. You create an application by using Visual Studio Tools for the Microsoft Office System (VSTO). You need to ensure that the application adds the data from the Data1.xml file to the document. Which code segment should you use?
A. Dim control As ContentControl control = document.ContentControls.Add( _
WdContentControlType.wdContentControlText, range) control.XMLMapping.SetMapping( _ "/data1.xml", "", document.CustomXMLParts(1))
B. Dim control As ContentControl control = document.ContentControls.Add _ (
WdContentControlType.wdContentControlText, range) control.XMLMapping.SetMapping( _ "C:\data1.xml", "", document.CustomXMLParts(1))
C. document.CustomXMLParts.Add(XML:="") document.CustomXMLParts(1).Load("C:\data1.xml")
D. Dim xmlPart As CustomXMLPart xmlPart = document.CustomXMLParts.Add(XML:="") xmlPart.DocumentElement.AppendChildNode( _ "xmlPart", uri, MsoCustomXMLNodeType.msoCustomXMLNodeElement, _ "data1.xml")
Answer: C

NEW QUESTION: 4
A nurse is caring for a patient who has experienced burns to the right lower extremity. According to the Rule of Nines which of the following percents most accurately describes the severity of the injury?
A. 18%
B. 27%
C. 36%
D. 9%
Answer: A
Explanation:
Each lower extremity is scored as 18% according to the Rule of Nines.