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NEW QUESTION: 1
A company had sales of 23,085 for the just concluded year, with a gross margin of 45%. Its accounts receivables increased by 2,317 and inventory decreased by 894. On the basis of the direct statement of cash flows, what were the sales and COGS on cash basis?
A. Sales: 25,402; COGS: 13,591
B. Sales: 20,768; COGS: 11,803
C. Sales: 20,768; COGS: 13,591
Answer: B
Explanation:
Since accounts receivables increased, cash sales were less than shown, i.e., Cash sales =
Accrual sales - Increase in A/C Rec. = 23,085 - 2,317 = 20,768
According to the accounting entity, COGS = Opening Inventory + Purchases - Closing Inventory,
Purchases = COGS + Change in Inventory. Thus, Cash COGS = 12,697 - 894 = 11,803

NEW QUESTION: 2
With server-to-server replication, what is the minimal access level, that a server must have to an application to replicate not only documents, but also design elements?
A. Server always replicate any document independent of their access rights
B. Reader
C. Manager
D. Designer
Answer: D

NEW QUESTION: 3
You have a computer that runs Windows 10 and has BitLocker Drive Encryption (BitLocker) enabled on all volumes.
You start the computer from Windows Recovery Environment (WinRE).
You need to read the data on the system drive.
What should you do?
A. Run manage-bde.exe and specify the -unlock parameter
B. Run cipher.exe and specify the /adduser parameter
C. Run cipher.exe and specify the /rekey parameter
D. Run manange-bde.exe and specify the -off parameter
Answer: A