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NEW QUESTION: 1
공정 원가 계산 시스템에서 비정상적인 부패 비용은 다음과 같아야 합니다.
A. 이전 된 재고와 종료 재고간에 비례 배분
B. 발생한 기간 동안 손실로 취급됩니다.
C. 전송 된 단위 비용에 포함됩니다.
D. 무시됩니다.
Answer: B
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
Which method allows access to the System Status Application?
A. Select "SSA" from "File\Offline" within the Manager Application.
B. Select "System Monitor" from "File\Advanced" within the Manager Application
C. Select "System Status" from "File\Advanced" within the Manager Application.
D. Select "System Status" from "File\Advanced" within the System Monitor Application.
Answer: C

NEW QUESTION: 3
Ein Projektmanager arbeitet an einem mehrphasigen Netzwerkprojekt. Phase 1 soll nächsten Monat abgeschlossen sein. Phase 2 befindet sich in der Initiierungsphase und die Budgetgenehmigung ist überfällig. Der Projektmanager verfügt jedoch über eine Strategie zur Genehmigung.
Was sollte der Projektmanager verwenden, um dies zu überwachen und sicherzustellen, dass eine Verzögerung die Projektleistung nicht beeinträchtigt?
A. Aktionsverzögerung
B. Problemprotokoll
C. Annahmeprotokoll
D. Protokoll ändern
Answer: B