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  • Exam Code: FPC-Remote
  • Exam Name: Fundamental Payroll Certification
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1
기업은 다음 해에 배당금을 지급합니다.
A. 21.250 달러
B. US $ 23,125
C. US $ 10,625
D. US $ 42,500
Answer: C
Explanation:
The entity has a dividend payout ratio of 25% of profit. Profit before taxes is US $85,000 [$500,000 sales - $250,000 CGS - $25,000 G&A expenses - $400,000 LT debt x 10% interest rate) - $600,000 fixed assets - 6 years)]. Hence, after-tax profit is US $42,500 [$85,000 x 1.0 - .5)], and the dividend payout is US $10,625 ($42,500 25%).
During the year ended December 31. an entity had US $500,000 in sales revenue and purchased US $150,000 of inventory. The cost of goods sold was US $250,000 for the year, and the entity incurred US $ 25.000 of general and administrative expenses. The January 1 opening balance sheet was as follows:

The cost of long-term debt financing is 10% per annum, payable in one installment on December 31 of each year. The entity has a 50% tax rate. The entity has a dividend payout ratio of 25%. The fixed assets were 1-year old at the start of the current year were originally estimated to have a 6-year useful life. and are being depreciated on the straightline basis.

NEW QUESTION: 2
What is the potential downside or drawback to choosing the Standalone deployment option instead of the
Distributed deployment option?
A. requires additional Check Point appliances
B. increases cost
C. degrades performance as the Security Policy grows in size
D. requires additional software subscription
Answer: C

NEW QUESTION: 3
You are creating a Dell EMC NetWorker client for Microsoft SQL. You want to back up all databases in a specific instance using VSS-based backups. Which information must be provided?
A. SQL host name, instance name, and database names
B. Instance name only
C. SQL host name and instance name only
D. Instance name and database names only
Answer: A

NEW QUESTION: 4
Which DNS SRV Records must be configured on the external DNS server in a mobile remote access scenario with Cisco
Expressway?
A. _collab-edge._udp.example.com
B. _cisco-uds._tcp.example.com
C. _cuplogin._tcp.example.com
D. _collab-edge._tls.example.com
Answer: D

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