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NEW QUESTION: 1
Lauren Jacobs, CFA, is an equity analyst for DF Investments. She is evaluating Iron Parts Inc. Iron Parts is a manufacturer of interior systems and components for automobiles. The company is the world's second largest original equipment auto parts supplier, with a market capitalization of $1.8 billion. Based on Iron Parts's low price-to-book value ratio of 0.9* and low price-to-sales ratio of 0.15x, Jacobs believes the stock could be an interesting investment. However, she wants to review the disclosures found in the company's financial footnotes. In particular, Jacobs is concerned about Iron Parts's defined benefit pension plan. The following information for 2007 and 2008 is provided.
Iron Parts has adopted SFAS No. 158, Employers' Accounting for Defined Benefit Pensions and Other Postretirement Plans.
Jacobs wants to fully understand the impact of changing pension assumptions on Iron Parts's balance sheet and income statement. In addition, she would like to compute Iron Parts's economic pension expense.
Which of the following best describes ihe effects of the change in Iron Parts's discount rate for 2008, all else equal?
A. Service cost decreased and the pension plan appeared more funded.
B. Interest cost increased and retained earnings decreased.
C. Pension expense decreased and the PBO increased.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The discount rate increased from 3-5% to 6.0%. An increase in the discount rate will result in lower service cost. Lower service cost will result in a lower PBO. A lower PBO will result in a higher funded status (more funded). Lower service cost will result in lower pension expense and higher retained earnings. The impact on interest cost cannot be determined without more information. (Study Session 6, LOS 22.c)
NEW QUESTION: 2
Which of the following regarding BGP confederations is FALSE?
A. Within a confederation, each member AS is considered as a stand-alone AS.
B. Member ASs within a confederation can use route reflection.
C. The entire confederation is viewed as a single AS by an eBGP peer.
D. Member ASs must be fully meshed within a confederation.
Answer: D
NEW QUESTION: 3
展示を参照してください。
NTPサーバ10.1.1.20は、認証とロギングを使用せずに、ターゲットCisco IOSXEデバイスで設定する必要があります。 Ansibleタスクの最後に新しい行に追加する必要がある状態はどれですか？
A. 状態：インストール済み
B. 状態：true
C. 状態：存在
D. 状態：開始
Answer: C
NEW QUESTION: 4
Which two kinds of attacks are prevented by multifactor authentication? (Choose two.)
A. brute force
B. tear drop
C. DDOS
D. man-in-the-middle
E. phishing
Answer: D,E
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