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NEW QUESTION: 1
In a process-costing system, the cost of abnormal spoilage should be:
A. Treated as a loss in the period incurred.
B. Included in the cost of units transferred out.
C. Prorated between units transferred out and ending inventory
D. Ignored.
Answer: A
Explanation:
Abnormal spoilage is spoilage that is not expected to occur under normal, efficient operating conditions. Because of its unusual nature, abnormal spoilage is typically treated as a loss in the period in which it is incurred. Believing that its traditional cost system may be providing misleading information, an organization is considering an activity-based costing ABC) approach. It now employs a full cost system and has been applying its manufacturing overhead on the basis of machine hours. The organization plans on using
50.000 direct labor hours and 30.000 machine hours in the coming year. The following data show the manufacturing overhead that is budgeted.

Cost, sales, and production data for one of the organization' s products for the coming year are as follows:

NEW QUESTION: 2
顧客には多数の法人があります。法的エンティティの値は、プライマリバランスセグメントを表す会社セグメントで定義されます。彼らは、会社間活動の除去エントリを簡単に作成したいと考えています。あなたは何をお勧めします？
A. 会社間セグメントを定義する必要はありません。会社間モジュールは、定義する会社間ルールに基づいてトレーディングパートナを追跡します。
B. 勘定体系で会社間セグメントを定義します。会社間モジュールと、総勘定元帳および補助元帳の会計における会社間バランシング機能は、取引している法人のバランシングセグメント値である会社間セグメントに自動的に入力します。
C. 会社間セグメントを定義する必要はありません。個別の会社間売掛金/買掛金ナチュラルアカウントを使用して会社間取引パートナーを追跡し、取引パートナーを識別できます。
D. 会社間セグメントを定義し、それを2番目のバランシングセグメントとして認定して、プライマリバランスセグメントと会社間セグメントのすべてのエントリがバランスされるようにします。
Answer: B

NEW QUESTION: 3
Which account can you use to gain administrative control if the administrator account has been deleted?
A. system
B. root
C. guest
D. user
Answer: A

NEW QUESTION: 4
Click the Exhibit button.

What is the problem with the routing table display in the exhibit?
A. no problems are displayed
B. the 0.0.0.0 route is invalid
C. overlapping routes within the 172.25.11.x network
D. 0.0.0.0 route is invalid and there are multiple overlapping routes within the 172.25.11.x network
Answer: A

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