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NEW QUESTION: 1
The purchase of treasury shares with an entity's surplus cash:
A. Increases an entity's equity.
B. Increases an entity's financial leverage.
C. Increases an entity's interest coverage ratio.
D. Dilutes an entity's earnings per share.
Answer: B
Explanation:
A purchase of treasury share involves a decrease in assets usually cash) and a corresponding decrease in shareholders' equity. Thus, equity is reduced and the debttoequity ratio and financial leverage increase.

NEW QUESTION: 2

A. Option C
B. Option A
C. Option B
D. Option E
E. Option D
Answer: B,C,E
Explanation:
A: Budget control is available for source documents and accounting journals.
B: Define budget control parameters
1. Click Budgeting > Setup > Budget control > Budget control configuration.
2. Select an account structure. If you have multiple active account structures in the chart of accounts, select the
account structure that will be used for profit and loss or expense accounts. This account structure includes the main
account range for expense accounts.
After you select an account structure, all the financial dimensions in that account structure that were defined for
budgeting are displayed in the Budget dimensions list.
3. Select a financial dimension and move it to the Budget control dimensions list.
Etc
D: 6. Select a budget manager, which is a user who can approve budget workflows. Another budget manager can be
defined by using a budget control rule.
7. In the Budget threshold field, enter the percentage of the budget that can be spent.
The threshold can be used to provide warning messages or to define budget permissions to prevent specific user
groups from exceeding the budget threshold. This threshold can exceed 100 percent.
8. Select the Display a message when exceeding budget threshold check box to display messages when the budget
threshold is exceeded.
Reference: Set up budget control [AX 2012]

NEW QUESTION: 3
Your project spans the entire organization. You would like to assess the risk of your project but worried about that some of the managers involved in the project could affect the outcome of any risk identification meeting. Your consideration is based on the fact that some employees would not want to publicly identify risk events that could declare their supervision as poor. You would like a method that would allow participants to anonymously identify risk events. What risk identification method could you use?
A. SWOT analysis
B. Root cause analysis
C. Isolated pilot groups
D. Delphi technique
Answer: D
Explanation:
Explanation/Reference:
Explanation:
The Delphi technique uses rounds of anonymous surveys to build consensus on project risks. Delphi is a technique to identify potential risk. In this technique, the responses are gathered via a question and their inputs are organized according to their contents. The collected responses are sent back to these experts for further input, addition, and comments. The final list of risks in the project is prepared after that. The participants in this technique are anonymous and therefore it helps prevent a person from unduly influencing the others in the group. The Delphi technique helps in reaching the consensus quickly.
Incorrect Answers:
B: Root cause analysis is not an anonymous approach to risk identification.
C: Isolated pilot groups is not a valid risk identification activity.
D: SWOT analysis evaluates the strengths, weaknesses, opportunities, and threats of the project.

NEW QUESTION: 4
Which of the following Kerberos components holds all users' and services' cryptographic keys?
A. The Authentication Service
B. The Key Granting Service
C. The Key Distribution Center
D. The Key Distribution Service
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The Key Distribution Center (KDC) is the most important component within a Kerberos environment as it holds all users' and services' secret keys.
Incorrect Answers:
A: Key Distribution Service is not a valid Kerberos term.
B: The authentication service is a part of the KDC that authenticates a principal. It does not hold all users' and services' cryptographic keys
D: Key Granting Service is not a valid Kerberos term.
References:
Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, 2013, pp. 209-213