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NEW QUESTION: 1
A company has undertaken a construction contract for 6,700,000, spread over three years with a projected gross profit of 40%. In the first quarter of the first year, the firm will book the following revenue and cost on the basis of percentage of completion method:
A. revenues of 2,233,333 and 893,333.
B. revenues of 558,333 and production costs of 223,333.
C. revenues of 558,333 and production costs of 335,000.
Answer: C
Explanation:
According to the percentage of completion method, a firm books revenue in proportion to work completed. On a three year contract, 1/12th of the work would be completed in the first quarter of the first year assuming uniform production. On this basis, the company will book a revenue of 558,333 (=
6 ,700,000/12) and a cost of 60% of this amount or 335,000 ( = 558,333 x 0.6). Cost of 60% is arrived at on the basis of 40% gross profit margin, by subtracting the latter from 100%.
NEW QUESTION: 2
元帳、追加の標準元帳、および拡張元帳を使用します。元帳グループを指定せずに一般仕訳を投稿します。ユニバーサルジャーナルに掲載されている個別の項目はどの元帳ですか？
A. リーディング元帳のみ
B. リーディング元帳およびエクステンション元帳
C. すべての元帳
D. 標準元帳
Answer: B
NEW QUESTION: 3
Several RDF groups in a Symmetrix have been configured for SRDF/A. The SRDF/A sessions are independent of one another. The customer is concerned about the system hitting the cache write pending limit, causing SRDF/A sessions to become inactive.
What can help to ensure that the most critical RDF group does not get dropped?
A. Set the minimum cycle time of the group to be higher than the others
B. Set the minimum cycle time of the group to be lower than the others
C. Set the session priority of the group to be a higher value than the others
D. Set the session priority of the group to be a lower value than the others
Answer: D
NEW QUESTION: 4
情報システム監査人は、組織がデータのバックアップと復元のテストを、定義されたプロセスなしにその場で実行していることを観察します。データ破壊イベントの最も可能性が高い結果は何ですか？
A. 損失への影響の増加
B. データ整合性の低下
C. データの機密性の低下
D. 将来のリスクイベントの可能性の増加
Answer: A
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CPSA-FL Exam Info
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