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NEW QUESTION: 1
새로운 실체 제품의 단가는 US $ 10,000입니다. 구매자에게는 판매 연도에 단위당 미화 250 달러, 판매 후 연도에 미화 750 달러의 비용이 예상되는 2 년 보증이 제공됩니다. 기업은 운영 첫 해에 80 대, 둘째 해에 100 대를 판매했습니다. 보증 청구에 대한 실제 지불금은 각각 1 년과 2 년에 각각 미화 10,000 달러와 65,000 달러였습니다. 운영 2 년 동안 보증 비용으로 청구되는 금액은 다음과 같습니다.
A. US $ 85,000
B. US $ 65,000
C. US $ 25,000
D. US $ 100,000
Answer: D
Explanation:
Under the accrual method, the total estimated warranty costs are charged to operating expense in the year of sale. The total estimated warranty cost per unit is US $1,000$250 +$750). In year two, 100 units were sold, so the warranty expense recognized is US $100,000.

NEW QUESTION: 2
What is the thickness of Type II PCMCIA Card?
A. 5.5mm card
B. 6.5mm cards
C. 3.3mm cards
D. 10.5mm cards
Answer: A
Explanation:
The thickness of Type II PCMCIA Card is 5.5 mm. Personal Computer Memory Card International Association (PCMCIA) card is also known as PC card. The PC card uses a small expansion slot and is primarily used in laptops. However, PC cards are also available in some of the desktop computers. There are three types of PCMCIA cards: 1.Type I 2.Type II 3.Type III Answer option B is incorrect. The thickness of Type I PCMCIA Card is 3.3 mm. Answer option D is incorrect. There is no such size of the thickness of Type II PCMCIA Card such as 6.5 inches mm.

NEW QUESTION: 3
How many number of folders will be created in the Event Viewer by Op-Console setup?
A. 0
B. 1
C. 2
D. 3
Answer: B

NEW QUESTION: 4
A fund's 12b-1 fees may not be used to pay which of the following?
A. administrative expenses of the fund's investment adviser
B. printing prospectuses
C. compensating brokers who sell shares of the fund
D. mailing sales literature to existing and prospective customers
Answer: A
Explanation:
A fund's 12b-1 fees may not be used to pay the administrative expense of the fund's
investment adviser. This would be part of the fund's management fees. SEC rule 12b-1 authorizes a fund
to pay for distribution costs out of a fund's assets only if the fund has adopted a 12b-1 plan. The SEC
defines these distribution costs to include the costs of marketing and selling the fund shares, including
compensating brokers who help to sell the shares, and printing and mailing prospectuses and sales
literature to existing and prospective customers.