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NEW QUESTION: 1
흡수 원가 계산과 가변 원가 계산을 비교할 때 다음 중 옳지 않은 것은 무엇입니까?
A. 흡수 원가 계산을 통해 관리자는 재고를 늘림으로써 단기적으로 영업 이익을 높일 수 있습니다.
B. 판매량이 생산량보다 많은 경우. 가변 원가 계산으로 인해 영업 이익이 증가합니다
C. 흡수 원가 계산. 영업 이익은 판매량과 생산량 모두의 기능입니다.
D. 가변 원가 계산 영업 이익을 기준으로 평가되는 관리자는 보다 유리한 검토를 받기 위해 기간이 끝날 때 생산량을 늘리려는 유혹을 받습니다.
Answer: D
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.

NEW QUESTION: 2
Which of the following statements is TRUE concerning route distinguishes on the 7750 SR?
A. All of the above statements are false.
B. Route distinguishes are appended to IPv4 prefixes to form 16 byte VPN-IFV1 prefixes.
C. Route distinguishes are 12 bytes in length
D. Route distinguishes are used to determine which routes a VPRN should import.
E. All of the above statements are true.
F. CE routes must be configured with the proper route distinguishes for the VPRN they are associated to
Answer: A

NEW QUESTION: 3

A. Option B
B. Option A
C. Option D
D. Option C
Answer: C,D