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NEW QUESTION: 1
When sizing a large file server on an EMC Avamar, how many bytes per file are added to the file cache?
A. 0
B. 1
C. 2
D. 3
Answer: B
NEW QUESTION: 2
What product can be migrated to ICC?
A. Commonstore
B. All of the above
C. Email Manager
D. Records Crawler
Answer: B
NEW QUESTION: 3
흡수 원가 계산과 가변 원가 계산을 비교할 때 다음 중 옳지 않은 것은 무엇입니까?
A. 판매량이 생산량보다 많은 경우. 가변 원가 계산으로 인해 영업 이익이 증가합니다
B. 가변 원가 계산 영업 이익을 기준으로 평가되는 관리자는 보다 유리한 검토를 받기 위해 기간이 끝날 때 생산량을 늘리려는 유혹을 받습니다.
C. 흡수 원가 계산. 영업 이익은 판매량과 생산량 모두의 기능입니다.
D. 흡수 원가 계산을 통해 관리자는 재고를 늘림으로써 단기적으로 영업 이익을 높일 수 있습니다.
Answer: B
Explanation:
Absorption full costing is the accounting method that considers all manufacturing costs as product costs. These costs include variable and fixed manufacturing costs whether direct or indirect Variable direct) costing considers only variable manufacturing costs to be product costs. i.e.. inventoriable. Fixed manufacturing costs are considered period costs and are expensed as incurred. If production is increased without increasing sales, inventories will rise. However, all fixed costs associated with production will be an expense of the period under variable costing. Thus, this action will not artificially increase profits and improve the manager's review.