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NEW QUESTION: 1
Firms A and B are identical. In one year, Firm A's statements have the beginning inventory understated and the ending inventory overstated. Then,
I. A's tax payment is higher.
II. B's tax payment is higher.
III. B shows a higher income.
IV. A shows a higher income.
A. II & III
B. I & III
C. II & IV
D. I & IV
Answer: D
Explanation:
Explanation/Reference:
Explanation:
COGS = Beginning inventory - Ending inventory + Purchases. Hence, if BI is understated and EI overstated, COGS is understated, implying income is overstated. Hence, Firm A will show higher income and pay higher taxes. It should be remembered that implicit in the use of the above inventory equation is the assumption that there have been no write-downs or write-ups in the inventory.
NEW QUESTION: 2
Stack Wiseについて正しい文はどれですか？ （2つ選んでください）
A. セントラルコンソールから複数のスイッチを監視します
B. 複数のスイッチポートを単一のEther Channelとしてグループ化する
C. ネットワークと通信するために単一のIPアドレスを使用する
D. 複数のスイッチを単一のスイッチとして動作させることができます。
E. 複数のスイッチポートが単一のマスター設定を共有できるようにします。
Answer: C,D
NEW QUESTION: 3
Which of the following may be a clue on the employment form for considering refusal to hire?
A. Three to six months spent in the military
B. All of the above
C. A significant reduction in salary at recent job
D. Long list of jobs over a relatively short period
E. Gaps in employment history
Answer: B
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2016-FRR Exam Info
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2016-FRR Exam Topics
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2016-FRR Offcial Page
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Schedule the 2016-FRR Exam
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