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NEW QUESTION: 1

A. Option A
B. Option B
C. Option C
D. Option D
Answer: A,B

NEW QUESTION: 2
On January 2, Year 1, Kine Co. granted Morgan, its preside -I t. share options to buy 1.000 shares of Kine's US $10 per ordinary stock. The options call for a price of US$20 per share and are exercisable for 3 years following the grant date. Morgan exercised the options on December 31, Year 1. The market price of the shares was US $50 on January 2, Year 1, and US $70 on the following for December 31. The market price of the shares is followed because the fair value of the option is not reliable measurable, by what net amount should equity increased as a result of the grant and exercise of the options?
A. US $50,000
B. US $70,000
C. US $30,000
D. US $ 20,000
Answer: D
Explanation:
The measurements January 2, Year 'I_ At that date, the intrinsic value of the options is US $30.000 [1,000 shares$50 market price -$20 option price)]. This US $30,000 will be recorded as both compensation expense and options outstanding. The net effect on equity is 0. When the options are exercised the US $20,0001.000 shares $20 option price)]. This US $30,000 will be recorded as both compensation expense and options outstanding will be allocated to share capital as US $30,000 of options are exercised, the US $ 20,0001,000 shares x $20 exercise price) cash received and the US $30,000 of options are exercised price) cash received and the US $30,000 of options outstanding will be allocated to share capital as US $10,000 ordinary stock and US $40,000 additional paid in capital. The net effect on equity will be a US $20,000 increase.

NEW QUESTION: 3
An Antivirus Security Profile specifies Actions and WildFire Actions. Wildfire Actions enable you to configure the firewall toperform which operation?
A. Block traffic when a WildFire virus signature is detected.
B. Upload traffic to WildFire when a virus is suspected.
C. Delete packet data when a virus is suspected.
D. Download new antivirus signatures from WildFire.
Answer: A