1229. All of the following are acts Congress has passed or attempted to pass to protect children online except __________.

Video Privacy Protection Act
Children’s Online Protection Act
Communications Decency Act
Children’s Internet Protection Act
✅ The correct answer is A.
All of the following are acts Congress has passed or attempted to pass to protect children online except Video Privacy Protection Act. The Video Privacy Protection Act of 1988 is United States legislation that prevents wrongful disclosure of an individual’s personally identifiable information stemming from their rental or purchase of audiovisual material, including videotapes, DVDs and video games.

1227. Preferred dividend is divided by preferred stock price multiply by (1-floatation cost) is used to calculate

transaction cost of preferred stock
financing of preferred stock
weighted cost of capital
component cost of preferred stock
✅ The correct answer is D.
Preferred dividend is divided by preferred stock price multiply by (1-floatation cost) is used to calculate component cost of preferred stock. Cost of preferred stock is the rate of return required by holders of a company’s preferred stock. It is calculated by dividing the annual preferred dividend payment by the preferred stock’s current market price.

112. Merchandise on hand at either the beginning or end of the accounting period is called

Raw material
Cost of goods sold
Work in progress
Inventory
✅ The correct answer is D.
Merchandise on hand at either the beginning or end of the accounting period is called Inventory. Inventory is the array of finished goods or goods used in production held by a company. Inventory is classified as a current asset on a company’s balance sheet, and it serves as a buffer between manufacturing and order fulfillment.

1205. The value of a derivative security _______.

depends on the value of the related primitive security
can only cause increased risk
is unrelated to the value of the related primitive security
is worthless today
✅ The correct answer is A.
The value of a derivative security depends on the value of the related primitive security. A derivative security is a financial instrument whose value depends upon the value of another asset. The main types of derivatives are futures, forwards, options, and swaps.