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NEW QUESTION: 1
When prices are falling, which of the following is/are true?
I. FIFO results in higher current assets.
II. LIFO results in higher taxes.
III. LIFO results in higher income.
IV. FIFO allows earnings manipulation through purchasing behavior.
A. I & IV
B. II, III & IV
C. II only
D. II & III
Answer: D
Explanation:
Explanation/Reference:
Explanation:
When prices are falling, the units purchased later have a lower purchase price. Therefore, under the FIFO cost-flow assumption, the higher cost goods will be assumed to have been sold first. This will raise COGS, lower the ending inventory value (and therefore lower current assets), lead to lower income and hence lower income taxes compared to LIFO. However, earnings manipulation is not possible under FIFO.

NEW QUESTION: 2
DRAG DROP


Answer:
Explanation:

NEW QUESTION: 3
「プロジェクトを閉じる」プロセスの目的はどれですか？
A. プロジェクトの目標を予測するメカニズムを確立する
B. プロジェクトがまだ実行可能かどうかを判断するメカニズムを確立する
C. プロジェクトがこれ以上提供するものがないことを確認する
D. ステージの成功を判断するための情報をプロジェクト委員会に提供する
Answer: C
Explanation:
Explanation
Reference http://prince2.wiki/Closing_a_Project#Objective

NEW QUESTION: 4
VMware vSAN encryption requires the use of a key management server (KMS) solution.
Which Key Management Interoperability Protocol (KMP) must the KMS solution support?
A. 1.1
B. 1.2
C. 1.3
D. 1.0
Answer: A
Explanation:
Explanation/Reference:
References:
https://docs.vmware.com/en/VMware-vSphere/6.5/com.vmware.vsphere.virtualsan.doc/GUID-1583A645-
07EE-4D26-8698-080283694635.html