HRCI PHR Q&A - in .pdf

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  • Exam Code: PHR
  • Exam Name: Professional in Human Resources
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HRCI PHR Q&A - Testing Engine

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NEW QUESTION: 1
A user is attempting to print a color document but it will not print in color. Which of the following should the technician do FIRST to fix the problem?
A. Reset printer IP address.
B. Check grayscale setting.
C. Reinstall printer driver.
D. Change color toner cartridge.
Answer: B

NEW QUESTION: 2

SQL> ALTER SYSTEM SET STATISTICS_LEVEL=ALL SCOPE=BOTH;

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

NEW QUESTION: 3
An entity had 300,000 shares of ordinary shares issued and outstanding at December 31. Year 1 No shares were issued during Year 2. On January 1, Year 2, the entity issued 200,000 shares of nonconvertible preference shares. During Year 2, the entity declared and paid US $75,000 of cash dividends on the ordinary shares and US $60,000 on the preference shares. Profit for the year ended December 31. Year 2 was US $330.000. What is the entity's Year 2 basic earnings per share?
A. US $0.85
B. US $0.90
C. U3 $1.10
D. US $0.65
Answer: B
Explanation:
BEPS is equal to the amount of profit or loss attributable to ordinary equity holders divided by the weighted-average number of ordinary shares outstanding during the year. To calculate the numerator, dividends on cumulative preference shares must be subtracted from profit or loss whether or not the dividends were declared. Earnings per share for Year 2 thus amounted to US $0.90.


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