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NEW QUESTION: 1
Which of the following statements is most correct?
A. Investors receiving stock dividends must pay taxes on the new shares at the time the stock dividends are received.
B. "New-stock" dividend reinvestment plans are similar to stock dividends because they both increase the number of shares outstanding but don't change the total equity of a firm.
C. All of these statements are correct.
D. None of these statements are correct.
E. Stockholders pay no income tax on dividends reinvested in a dividend reinvestment plan.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Stock dividends are dividends paid in the form of additional shares of stock rather than in cash. The total number of shares is increased, so earnings, dividends, and price per share all decline. In a dividend reinvestment plan, the stockholder must pay taxes on the dividend amount, even though stock and not cash has been received.

NEW QUESTION: 2
SLAを満たすには、以下の文書のうちどれをドラフトする必要がありますか。これは、社内の相互依存部門の責任と納期を定義したものです。
A. BPA
B. MOU
C. MSA
D. OLA
Answer: D
Explanation:
Explanation
OLA is an agreement between the internal support groups of an institution that supports SLA. According to the Operational Level Agreement, each internal support group has certain responsibilities to the other group.
The OLA clearly depicts the performance and relationship of the internal service groups. The main objective of OLA is to ensure that all the support groups provide the intended ServiceLevelAgreement.

NEW QUESTION: 3



A. CONVERT( )
B. TRYDATEDIFF( )
C. MONTH( ) and YEAR( )
D. DATENAME( )
Answer: C
Explanation:
The Month function returns an integer that represents the month of the specified date.
The Year function an integer that represents the year of the specified date.
References:
https://docs.microsoft.com/en-us/sql/t-sql/functions/month-transact-sql?view=sql-server-2017
https://docs.microsoft.com/en-us/sql/t-sql/functions/year-transact-sql?view=sql-server-2017