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NEW QUESTION: 1
Return on assets:
A. Is a measure of profitability and indicates how much is left of each sales dollar to cover operating
expenses and profit.
B. Is a profitability measure and can be used to evaluate the efficiency of asset usage and management,
and the effectiveness of business strategies to create profits.
C. Measures the amount of operating income earned above the imputed cost of capital for the operating
unit. If the measure is positive, returns exceed the cost of financing the operating unit.
D. Measures asset activity and the ability of the firm to generate sales through the use of assets.
Generally, the more sales dollars generated per dollar of assets used, the better the net income of an
entity.
Answer: B
Explanation:
Choice "b" is correct. Return on assets is a profitability measure and can be used to evaluate the
efficiency of asset usage and management, and the effectiveness of business strategies to create profits.
Choice "a" is incorrect. This option defines gross profit margin.
Choice "c" is incorrect. This option defines residual income.
Choice "d" is incorrect. This option defines total asset turnover.

NEW QUESTION: 2
다음 중 엔터프라이즈 IT 관리를 구현할 때 IS 감사와 관련하여 얻을 수 있는 가장 중요한 이점은 무엇입니까?
A. 엔터프라이즈 IT 거버넌스 프레임 워크의 관련 역할 식별
B. IT 프로세스 개선을 위한 독립적이고 객관적인 피드백 제공
C. 위험 대응 및 잔류 위험 모니터링에 관한 결정
D. 법적, 규제 및 계약 요구 사항이 충족되는지 확인
Answer: B

NEW QUESTION: 3
異なるオプションを分析するのに長い時間を費やすのではなく、何かを行うことの重要性を説明している指導原則はどれですか？
A. 現在地から開始
B. フィードバックを繰り返しながら進行します
C. 価値に焦点を当てる
D. 最適化と自動化
Answer: B

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