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NEW QUESTION: 1



A. Option C
B. Option A
C. Option D
D. Option E
E. Option B
Answer: A,E

NEW QUESTION: 2
In 2007 the book value of a company's inventory was $5 million before a $0.3 million write-down was recorded. In 2008, the fair value of the company's inventory was $0.5 million greater than the carrying value. Which of the following statements is/are correct (under the US GAAP)?
I). In 2007 the company's COGS would increase by $0.3 million due to the write-down.
II). In 2008 the company's COGS would decrease by $0.5 million due to the reversal.
III). In 2008 the company would record a $0.3 million recovery as a gain.
IV). In 2007 the company would record a $0.3 million loss due to the write-down.
A. I and IV.
B. I, III and IV.
C. I and II.
Answer: A
Explanation:
Reversal of a write-down is prohibited under the US GAAP.

NEW QUESTION: 3
A senior technician requests a diagnostic tool for checking external ports and connectors on computers and laptops. Which of the following tools would BEST accomplish this task?
A. Loopback plugs
B. Corona wire
C. Toner probe
D. Wireless locator
Answer: A
Explanation:
Reference:http://www.webopedia.com/TERM/L/loopback_plug.html