{"id":13014,"date":"2020-11-24T09:05:06","date_gmt":"2020-11-24T09:05:06","guid":{"rendered":"http:\/\/onlineclassesguru.com\/index.php\/2020\/11\/24\/business-bmal-590-alc3-accounting-alc-3-accounting\/"},"modified":"2020-11-24T09:05:06","modified_gmt":"2020-11-24T09:05:06","slug":"business-bmal-590-alc3-accounting-alc-3-accounting","status":"publish","type":"post","link":"https:\/\/onlineclassesguru.com\/index.php\/2020\/11\/24\/business-bmal-590-alc3-accounting-alc-3-accounting\/","title":{"rendered":"Business bmal 590 alc3 accounting \/ alc 3 accounting"},"content":{"rendered":"<style type=\"text\/css\"><\/style><div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div>\n<p>BUSINESS BMAL 590 ALC3 Accounting<\/p>\n<p>BUSINESS BMAL 590 ALC3 Accounting \/ ALC 3 Accounting<\/p>\n<p>-The percentage analysis of increases and decreases in individual items in comparative financial statements is called<\/p>\n<p>vertical analysis<\/p>\n<p>solvency analysis<\/p>\n<p>profitability analysis<\/p>\n<p>horizontal analysis<\/p>\n<p>-The percent of fixed assets to total assets is an example of<\/p>\n<p>vertical analysis<\/p>\n<p>solvency analysis<\/p>\n<p>profitability analysis<\/p>\n<p>horizontal analysis<\/p>\n<p>-An analysis in which all the components of an income statement are expressed as a percentage of net sales is called<\/p>\n<p>horizontal analysis<\/p>\n<p>liquidity analysis<\/p>\n<p>vertical analysis<\/p>\n<p>common-size analysis<\/p>\n<p>-Statements in which all items are expressed only in relative terms (percentages of a common base) are<\/p>\n<p>horizontal statements<\/p>\n<p>common-size statements<\/p>\n<p>percentage statements<\/p>\n<p>vertical statements<\/p>\n<p>-The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as<\/p>\n<p>solvency and leverage<\/p>\n<p>solvency and profitability<\/p>\n<p>solvency and liquidity<\/p>\n<p>solvency and equity<\/p>\n<p>-Which of the following is NOT an analysis used in assessing solvency?<\/p>\n<p>Number of times interest charges are earned<\/p>\n<p>Current position analysis<\/p>\n<p>Ratio of net sales to assets<\/p>\n<p>Inventory analysis<\/p>\n<p>-The ratio computed by dividing current assets by current liabilities is the<\/p>\n<p>current ratio<\/p>\n<p>earnings ratio<\/p>\n<p>acid-test ratio<\/p>\n<p>quick ratio<\/p>\n<p>-The ratio of the sum of cash, receivables, and marketable securities to current liabilities is called the<\/p>\n<p>price-earnings ratio<\/p>\n<p>earnings ratio<\/p>\n<p>quick ratio<\/p>\n<p>current ratio<\/p>\n<p>-An acceleration in the collection of receivables will tend to cause the accounts receivable turnover to<\/p>\n<p>Decrease<\/p>\n<p>remain the same<\/p>\n<p>either increase or decrease<\/p>\n<p>increase<\/p>\n<p>-Which of the following ratios provides a solvency measure that shows the margin of safety of noteholders or bondholders and also gives an indication of the potential ability of the business to borrow additional funds on a long-term basis?<\/p>\n<p>Ratio of fixed assets to long-term liabilities<\/p>\n<p>Ratio of net sales to assets<\/p>\n<p>Number of days\u2019 sales in receivables<\/p>\n<p>Rate earned on stockholders\u2019 equity<\/p>\n<p>-The number of times interest charges are earned is computed as<\/p>\n<p>net income plus interest charges divided by interest charges<\/p>\n<p>income before income tax plus interest charges divided by interest charges<\/p>\n<p>net income divided by interest charges<\/p>\n<p>income before income tax divided by interest charges<\/p>\n<p>-The blank______________ measures the profitability of total assets, without considering how the assets are financed.<\/p>\n<p>price-earnings ratio<\/p>\n<p>ratio of net sales to assets<\/p>\n<p>rate earned on total assets<\/p>\n<p>dividend yield<\/p>\n<p>-For most profitable companies, the rate earned on total assets will be less than<\/p>\n<p>the rate earned on stockholders\u2019 equity<\/p>\n<p>the rate earned on total liabilities and stockholders\u2019 equity<\/p>\n<p>the rate earned on sales<\/p>\n<p>cannot be determined without more information<\/p>\n<p>-Which one of the following is NOT a characteristic generally evaluated in ratio analysis?<\/p>\n<p>Liquidity<\/p>\n<p>Profitability<\/p>\n<p>Solvency<\/p>\n<p>Marketability<\/p>\n<p>-Which additional report is required of independent auditors since the passage of the Sarbanes-Oxley Act in 2002?<\/p>\n<p>A report assessing the probability that the company will remain in business<\/p>\n<p>A report attesting to management\u2019s assessment of internal control<\/p>\n<p>A report assessing the market value of the company\u2019s current stock price<\/p>\n<p>A report assessing the competency of the company\u2019s board of directors<\/p>\n<p>-Decisions to install new equipment, replace old equipment, and purchase or construct a new building are examples of<\/p>\n<p>sales mix analysis<\/p>\n<p>variable cost analysis<\/p>\n<p>capital investment analysis<\/p>\n<p>absorption cost analysis<\/p>\n<p>-Which of the following are present value methods of analyzing capital investment proposals?<\/p>\n<p>Internal rate of return and average rate of return<\/p>\n<p>Average rate of return and net present value<\/p>\n<p>Net present value and internal rate of return<\/p>\n<p>Net present value and payback<\/p>\n<p>-By converting dollars to be received in the future into current dollars, the present value methods take into consideration that money<\/p>\n<p>has an international rate of exchange.<\/p>\n<p>is the language of business.<\/p>\n<p>Is the measure of assets, liabilities, and stockholders\u2019 equity on financial statements.<\/p>\n<p>Has a time value<\/p>\n<p>-The primary advantages of the average rate of return method are its ease of computation and the fact that<\/p>\n<p>it is especially useful to managers whose primary concern is liquidity.<\/p>\n<p>there is less possibility of loss from changes in economic conditions and obsolescence when the commitment is short-term.<\/p>\n<p>it emphasizes the amount of income earned over the life of the proposal<\/p>\n<p>rankings of proposals are necessary.<\/p>\n<p>-Which of the following can be used to place capital investment proposals involving different amounts of investment on a comparable basis for purposes of net present value analysis?<\/p>\n<p>Price-level index<\/p>\n<p>Present value factor<\/p>\n<p>Annuity<\/p>\n<p>Present value index<\/p>\n<p>-An analysis of a proposal by the net present value method indicated that the present value exceeded the amount to be invested. Which of the following statements best describes the results of this analysis?<\/p>\n<p>The proposal is desirable and the rate of return expected from the proposal exceeds the minimum rate used for the analysis.<\/p>\n<p>The proposal is desirable and the rate of return expected from the proposal is less than the minimum rate used for the analysis.<\/p>\n<p>The proposal is undesirable and the rate of return expected from the proposal is less than the minimum rate used for the analysis.<\/p>\n<p>The proposal is undesirable and the rate of return expected from the proposal is less than the minimum rate used for the analysis.<\/p>\n<p>-In general, present value methods of analyzing capital investments are more desirable than methods ignoring present value because<\/p>\n<p>the calculations in methods that ignore present value are more complex than those in methods using present value.<\/p>\n<p>the present value methods consider that a dollar today is worth more than a dollar in the future due to the potential earning power of that dollar.<\/p>\n<p>the calculations in methods that consider present value are less complex than those methods ignoring present value.<\/p>\n<p>the present value methods consider that a dollar in the future is worth more than a dollar today due to the potential earning power of that dollar.<\/p>\n<p>-Which method of evaluating capital investment proposals uses the concept of present value to compute a rate of return?<\/p>\n<p>Average rate of return<\/p>\n<p>Accounting rate of return<\/p>\n<p>Cash payback period<\/p>\n<p>Internal rate of return<\/p>\n<p>-When several alternative investment proposals of the same amount are being considered, the one with the largest net present value is the most desirable. If the alternative proposals involve different amounts of investment, it is useful to prepare a relative ranking of the proposals by using a(n)<\/p>\n<p>average rate of return.<\/p>\n<p>consumer price index<\/p>\n<p>present value index.<\/p>\n<p>price-level index.<\/p>\n<p>-Which method of evaluating capital investment proposals uses present value concepts to compute the rate of return from the net cash flows expected from capital investment proposals?<\/p>\n<p>Internal rate of return<\/p>\n<p>Cash payback<\/p>\n<p>Net present value<\/p>\n<p>Average rate of return<\/p>\n<p>-The present value index is computed using which of the following formulas?<\/p>\n<p>Amount to be invested\/Average rate of return<\/p>\n<p>Total present value of net cash flow\/Amount to be invested<\/p>\n<p>Total present value of net cash flow\/Average rate of return<\/p>\n<p>Amount to be invested\/Total present value of net cash flo<\/p>\n<p>-Which of the following is a present value method of analyzing capital investment proposals?<\/p>\n<p>Average rate of return<\/p>\n<p>Cash payback method<\/p>\n<p>Accounting rate of return<\/p>\n<p>Net present value<\/p>\n<p>-All of the following are factors that may complicate capital investment analysis EXCEPT<\/p>\n<p>the leasing alternative.<\/p>\n<p>changes in price levels<\/p>\n<p>sunk cost.<\/p>\n<p>the federal income tax.<\/p>\n<p>-Which of the following provisions of the Internal Revenue Code can be used to reduce the amount of the income tax expense arising from the capital investment projects?<\/p>\n<p>Interest deduction<\/p>\n<p>Depreciation deduction<\/p>\n<p>Minimum tax provision<\/p>\n<p>Charitable contributions<\/p>\n<p>-Periods in time that experience increasing price levels are known as periods of<\/p>\n<p>inflation.<\/p>\n<p>recession.<\/p>\n<p>depression.<\/p>\n<p>deflation.<\/p>\n<p>-The process by which management allocates available investment funds among competing investment proposals is called<\/p>\n<p>investment capital.<\/p>\n<p>investment rationing.<\/p>\n<p>cost-volume-profit analysis.<\/p>\n<p>capital rationing.<\/p>\n<p>-In capital rationing, an initial screening of alternative proposals is usually performed by establishing minimum standards. Which of the following evaluation methods are normally used?<\/p>\n<p>Cash payback method and average rate of return method<\/p>\n<p>Average rate of return method and net present value method<\/p>\n<p>Net present value method and cash payback method<\/p>\n<p>Internal rate of return and net present value methods<\/p>\n<p>-In capital rationing, alternative proposals that survive initial and secondary screening are normally evaluated in terms of<\/p>\n<p>net income.<\/p>\n<p>nonfinancial factors.<\/p>\n<p>maximum cost.<\/p>\n<p>net cash flow<\/p>\n<p>-The basic financial statements do NOT include the<\/p>\n<p>income statement.<\/p>\n<p>tax return.<\/p>\n<p>balance sheet.<\/p>\n<p>statement of cash flows.<\/p>\n<p>-Which of the following is NOT an element of the financial accounting system?<\/p>\n<p>A set of rules for determining the recording of economic events<\/p>\n<p>A framework for preparing financial statements<\/p>\n<p>A set of rules for the stock exchange<\/p>\n<p>Controls to determine whether errors occur during recording<\/p>\n<p>-Which of the following accounts is a stockholders\u2019 equity account?<\/p>\n<p>Cash<\/p>\n<p>Accounts Payable<\/p>\n<p>Prepaid Insurance<\/p>\n<p>Retained Earnings<\/p>\n<p>-The stockholders\u2019 equity will be reduced by which of the following accounts:<\/p>\n<p>Revenues<\/p>\n<p>Expenses<\/p>\n<p>dividends.<\/p>\n<p>all of these.<\/p>\n<p>-The gross increases in stockholders\u2019 equity attributable to business activities are called<\/p>\n<p>assets.<\/p>\n<p>liabilities.<\/p>\n<p>revenues.<\/p>\n<p>net income.<\/p>\n<p>-A blank__________ is an economic event that under generally accepted accounting principles affects an element of the financial statements and must be recorded.<\/p>\n<p>framework<\/p>\n<p>control<\/p>\n<p>set of rules<\/p>\n<p>transaction<\/p>\n<p>-The statement of cash flows is integrated with the balance sheet because<\/p>\n<p>the cash at the beginning of the period plus or minus the cash flows from operating, investing, and financing activities equals the end of period cash reported on the balance sheet.<\/p>\n<p>-RST borrowed $25,000 from the bank. Which of the following accurately shows the effects of the transaction?<\/p>\n<p>Increase cash $25,000 and decrease notes payable $25,000<\/p>\n<p>Increase cash $25,000 and increase notes payable $25,000<\/p>\n<p>Decrease cash $25,000 and decrease notes payable $25,000<\/p>\n<p>Decrease cash $25,000 and increase notes payable $25,000<\/p>\n<p>-Anderson, Inc. paid rent expense of $4,000 for the month of October. How are the accounts affected due to this transaction?<\/p>\n<p>Increase in cash $4,000 and increase in retained earnings $4,000<\/p>\n<p>ncrease in cash $4,000 and decrease in retained earnings $4,000<\/p>\n<p>Decrease in cash $4,000 and decrease in retained earnings $4,000<\/p>\n<p>Decrease in cash $4,000 and increase in retained earnings $4,000<\/p>\n<p>-Anderson, Inc. receives $5,000 cash for fees earned. What is the effect of this transaction?<\/p>\n<p>Total assets remain unchanged.<\/p>\n<p>Cash flow from Financing Activities will increase.<\/p>\n<p>Net income will increase.<\/p>\n<p>Retained earnings will remain unchanged.<\/p>\n<p>-Declaring and paying cash dividends affects which balance sheet accounts?<\/p>\n<p>Cash only<\/p>\n<p>Stockholders\u2019 equity only<\/p>\n<p>Cash and stockholders\u2019 equity<\/p>\n<p>Cash and capital stock<\/p>\n<p>-If Assets have a balance of $50,000 and Stockholders\u2019 Equity has a balance of $40,000, then Liabilities must have a balance of<\/p>\n<p>90000<\/p>\n<p>20000<\/p>\n<p>40000<\/p>\n<p>10000<\/p>\n<p>-A to Z Corporation engaged in the following transaction \u201cPaid a $10,000 cash dividend.\u201d On the Statement of Cash Flows, the transaction would be classified as<\/p>\n<p>Cash Flows from Operating Activities.<\/p>\n<p>Cash Flows from Investing Activities.<\/p>\n<p>Cash Flows from Financing Activities.<\/p>\n<p>Noncash transaction<\/p>\n<p>-The income statement for August indicates net income of $50,000. The corporation also paid $10,000 in dividends during the same period. If there was no beginning balance in stockholders\u2019 equity, what is the ending balance in stockholders\u2019 equity?<\/p>\n<p>40000<\/p>\n<p>50000<\/p>\n<p>10000<\/p>\n<p>60000<\/p>\n<p>-The first month of operation showed the net cash from operating activities to be $3,760, the net cash from investing activities to be ($5,415), and the ending cash balance to be $2,425. The net cash from financing activities must be<\/p>\n<p>$770.00.<\/p>\n<p>$4,080.00.<\/p>\n<p>($11,600).<\/p>\n<p>$11,600.00.<\/p>\n<p>-The purpose of the Sarbanes-Oxley Act of 2002 is to<\/p>\n<p>restore public confidence and trust in the financial statements of publicly held companies.<\/p>\n<p>require all companies to prepare financial statements.<\/p>\n<p>protect companies from demands of investors, stockholders, and creditors.<\/p>\n<p>do all of these<\/p>\n<p>-The Sarbanes-Oxley Act of 2002 requires companies and their independent accountants to<\/p>\n<p>report on the financial activities of the company.<\/p>\n<p>report on any fraud and theft detected in the company.<\/p>\n<p>report on the state of the economy and likelihood of fraud.<\/p>\n<p>report on the effectiveness of the company\u2019s internal controls.<\/p>\n<p>-The objectives of internal control are to<\/p>\n<p>control the internal organization of the Accounting Department personnel and equipment.<\/p>\n<p>provide reasonable assurance that assets are safeguarded, information is processed accurately, and laws and regulations are complied with.<\/p>\n<p>prevent fraud and promote the social interest of the company.<\/p>\n<p>provide control over \u201cinternal-use only\u201d reports and employee internal conduct.<\/p>\n<p>-A firm\u2019s internal control environment is influenced by<\/p>\n<p>Management\u2019s operating style.<\/p>\n<p>organizational structure.<\/p>\n<p>personnel policies.<\/p>\n<p>all of these.<\/p>\n<p>-When a firm uses internal auditors, it is adhering to which of the following internal control elements?<\/p>\n<p>Risk assessment<\/p>\n<p>Monitoring<\/p>\n<p>Proofs and security measures<\/p>\n<p>Separating responsibilities for related operations<\/p>\n<p>-Which of the following is NOT defined as cash?<\/p>\n<p>Coins<\/p>\n<p>Checks<\/p>\n<p>Money orders<\/p>\n<p>Commercial paper<\/p>\n<p>-The notification accompanying a check that indicates the specific invoice being paid is called a<\/p>\n<p>remittance advice.<\/p>\n<p>voucher.<\/p>\n<p>debit memorandum.<\/p>\n<p>credit memorandum.<\/p>\n<p>-EFT<\/p>\n<p>means Efficient Funds Transfer.<\/p>\n<p>can process certain cash transactions at less cost than by using the mail.<\/p>\n<p>makes it easier to document purchase and sale transactions.<\/p>\n<p>means Effective Funds Transfer.<\/p>\n<p>-On the bank\u2019s accounting records, customers\u2019 accounts are normally shown as<\/p>\n<p>Revenue<\/p>\n<p>Expenses<\/p>\n<p>An asset<\/p>\n<p>a liability.<\/p>\n<p>-Credit memorandums from the bank<\/p>\n<p>decrease a bank customer\u2019s account.<\/p>\n<p>are used to show a bank service charge.<\/p>\n<p>show that a company has deposited a customer\u2019s NSF check.<\/p>\n<p>show the bank has collected a note receivable for the customer.<\/p>\n<p>-A bank reconciliation should be prepared periodically because<\/p>\n<p>the depositor\u2019s records and the bank\u2019s records are in agreement.<\/p>\n<p>the bank has not recorded all of its transactions.<\/p>\n<p>any differences between the depositor\u2019s records and the bank\u2019s records should be determined, and any errors made by either party should be discovered and corrected.<\/p>\n<p>the bank must make sure that its records are correct.<\/p>\n<p>-The amount of the outstanding checks is included on the bank reconciliation as a(n)<\/p>\n<p>deduction from the balance per depositor\u2019s records.<\/p>\n<p>addition to the balance per bank statement.<\/p>\n<p>deduction from the balance per bank statement.<\/p>\n<p>addition to the balance per depositor\u2019s records.<\/p>\n<p>-A special cash fund used to make small payments that occur frequently is called a(n)<\/p>\n<p>operating expenses fund.<\/p>\n<p>change fund.<\/p>\n<p>market fund.<\/p>\n<p>petty cash fund.<\/p>\n<p>-Cash equivalents include<\/p>\n<p>checks.<\/p>\n<p>coins and currenc<\/p>\n<p>money market accounts and commercial pape<\/p>\n<p>stocks and short-term bonds<\/p>\n<p>-A minimum cash balance required by a bank is called<\/p>\n<p>cash in bank.<\/p>\n<p>cash equivalent.<\/p>\n<p>compensating balance.<\/p>\n<p>EFT.<\/p>\n<p>-The budget process involves doing all the following EXCEPT<\/p>\n<p>establishing specific goals.<\/p>\n<p>executing plans to achieve the goals.<\/p>\n<p>periodically comparing actual results with the goals.<\/p>\n<p>dismissing all managers who fail to achieve operational goals specified in the budget.<\/p>\n<p>-When department managers plan lower goals than possible in order to build in a cushion for unexpected events, the result is<\/p>\n<p>budgetary slack.<\/p>\n<p>zero-based budgeting<\/p>\n<p>goal conflict.<\/p>\n<p>flexible budgeting.<\/p>\n<p>-The process of developing budget estimates by requiring all levels of management to estimate sales, production, and other operating data as though operations were being initiated for the first time is referred to as<\/p>\n<p>flexible budgeting.<\/p>\n<p>continuous budgeting.<\/p>\n<p>zero-based budgeting.<\/p>\n<p>master budgeting.<\/p>\n<p>-A variant of fiscal-year budgeting whereby a twelve-month projection into the future is maintained at all times is termed<\/p>\n<p>flexible budgeting.<\/p>\n<p>continuous budgeting.<\/p>\n<p>zero-based budgeting.<\/p>\n<p>master budgeting.<\/p>\n<p>-The production budgets are used to prepare which of the following budgets?<\/p>\n<p>Selling and administrative expenses<\/p>\n<p>Direct materials purchases, direct labor cost, factory overhead cost<\/p>\n<p>Sales<\/p>\n<p>Capital expenditures<\/p>\n<p>-The first budget customarily prepared as part of an entity\u2019s master budget is the<\/p>\n<p>production budget.<\/p>\n<p>cash budget.<\/p>\n<p>sales budget.<\/p>\n<p>direct materials purchases.<\/p>\n<p>-The budget that summarizes future plans for the acquisition of fixed assets is the<\/p>\n<p>direct materials purchases budget.<\/p>\n<p>production budget.<\/p>\n<p>sales budget.<\/p>\n<p>capital expenditures budget.<\/p>\n<p>-Estimated cash payments are planned reductions in cash from all of the following EXCEPT<\/p>\n<p>manufacturing and selling and administrative expenses.<\/p>\n<p>capital expenditures.<\/p>\n<p>notes and accounts receivable collections.<\/p>\n<p>payments for interest or dividends.<\/p>\n<p>-Management accountants usually provide for a minimum cash balance in their cash budgets for which of the following reasons?<\/p>\n<p>Stockholders demand a minimum cash balance.<\/p>\n<p>It is an important way of effectively managing cash.<\/p>\n<p>It provides a safety buffer for variations in estimates.<\/p>\n<p>It makes funds available for major capital expenditures<\/p>\n<p>-Planning for capital expenditures is necessary for all of the following reasons EXCEPT<\/p>\n<p>machinery and other fixed assets wear out.<\/p>\n<p>expansion may be necessary to meet increased demand.<\/p>\n<p>amounts spent for office equipment may be immaterial.<\/p>\n<p>fixed assets may fall below minimum standards of efficiency.<\/p>\n<p>-Standards that represent levels of operation that can be attained with reasonable effort are called<\/p>\n<p>theoretical standards.<\/p>\n<p>ideal standards.<\/p>\n<p>reasonable standards.<\/p>\n<p>normal standards.<\/p>\n<p>-Periodic comparisons between planned objectives and actual performance are reported in<\/p>\n<p>zero-base reports.<\/p>\n<p>budget performance reports.<\/p>\n<p>master budgets.<\/p>\n<p>budgets.<\/p>\n<p>-The standard price and quantity of direct materials are separated because<\/p>\n<p>GAAP reporting requires this separation.<\/p>\n<p>direct materials prices are controlled by the Purchasing Department, and quantity used is controlled by the Production Department.<\/p>\n<p>standard quantities are more difficult to estimate than standard prices.<\/p>\n<p>standard prices change more frequently than standard quantities.<\/p>\n<p>-If the price paid per unit differs from the standard price per unit for direct materials, the variance is termed<\/p>\n<p>variable variance.<\/p>\n<p>controllable variance.<\/p>\n<p>price variance.<\/p>\n<p>volume variance.<\/p>\n<p>-If the actual direct labor hours spent producing a commodity differ from the standard hours, the variance is termed<\/p>\n<p>time variance.<\/p>\n<p>price variance.<\/p>\n<p>quantity variance<\/p>\n<p>rate variance<\/p>\n<p>-Variances from standard costs are usually reported to<\/p>\n<p>suppliers.<\/p>\n<p>stockholders.<\/p>\n<p>management.<\/p>\n<p>creditors<\/p>\n<p>-The use of standards for nonmanufacturing expenses is<\/p>\n<p>not as common as it is for manufacturing costs.<\/p>\n<p>as common as it is for manufacturing costs.<\/p>\n<p>not useful.<\/p>\n<p>impossible.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\">\n<div class=\"section_wrapper clearfix\">\n<div class=\"column one post-pager\"><\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-intro-share\">\n<div class=\"section_wrapper clearfix\">\n<div 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