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NEW QUESTION: 1
흡수 원가 계산과 가변 원가 계산을 비교할 때 다음 중 옳지 않은 것은 무엇입니까?
A. 흡수 원가 계산. 영업 이익은 판매량과 생산량 모두의 기능입니다.
B. 가변 원가 계산 영업 이익을 기준으로 평가되는 관리자는 보다 유리한 검토를 받기 위해 기간이 끝날 때 생산량을 늘리려는 유혹을 받습니다.
C. 판매량이 생산량보다 많은 경우. 가변 원가 계산으로 인해 영업 이익이 증가합니다
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.
NEW QUESTION: 2
Ein Techniker richtet einen Computer ein, der konfiguriert werden muss, damit einige Benutzer über Remotedesktop darauf zugreifen können. Aus Sicherheitsgründen sollten die Benutzer keine Software installieren oder Systemeinstellungen ändern können.
Welches der folgenden Dienstprogramme für die Systemsteuerung sollte der Techniker verwenden, um diese Aufgabe auszuführen?
A. Netzwerk- und Freigabecenter
B. Sync Center
C. Benutzerkonten
D. Berechtigungsnachweis-Manager
Answer: C
NEW QUESTION: 3
Susan sends an email to Paul. Who determines the meaning and the value of information in this email?
A. Paul and Susan, the sender and the recipient of the information.
B. Susan, the sender of the information.
C. Paul, the recipient of the information.
Answer: C
NEW QUESTION: 4
HOTSPOT
Answer:
Explanation:
Topic 9, Fourth Coffee
Background
You are a developer working for Fourth Coffee, a company that sells coffee and coffee accessories through an Azure-based website and retail locations. Features of the website include the ability to write product reviews, comment on reviews and find whether a particular product is available at a specific retail location.
Fourth Coffee licenses a product from Contoso, Ltd, that provides an Azure-based website for users in Japan. The website includes reviews and comments. All comments and product reviews are shared between Fourth Coffee's website and the Japanese website.
Business Requirements
Product Reviews
User-submitted product reviews are provided by Contoso and are stored in the Japanese language in an HTML file format. When a review is submitted, you must remove specific keywords from the review and translate the review to the English language before you load the review onto the Fourth Coffee website. Translation processing and migration must occur with a minimum delay.
Product reviews can be loaded by third party websites, but only after they are processed and reviewed by Fourth Coffee employees. Reviews can be loaded up to one year after they are made public on the Fourth Coffee website.
Comments
Users can post comments about product reviews. After a comment is posted, all other users who comment on that product receive a notification on their Android or Windows Phone device.
Technical Requirements
Product Reviews
The product reviews from Contoso are stored as HTML files in BLOB storage with the format "/reviews/<guid>html".
Fourth Coffee stores reviews in BLOB storage, with the format "/users/reviews/<guid>.md" where <guid> matches the file name of the review. After a Fourth Coffee employee approves the review, a metadata property named Reviewed with the value true is set on the BLOB.
Some product reviews contain language-specific terms that require additional processing.
The additional processing is done by a python script named cleanup.py. The script relies on a data file names term.data that contains terms and their replacement values. All running instances of the script must use the same instance of the data file.
Security
To simplify the security configuration, Contoso and Fourth Coffee agree to configure the website and services to allow for communication between the services without the traffic being visible on the public Internet.
To prevent third parties from harvesting review data, whenever the system returns public reviews, it records the IP address of the request and increments a count of the times that data is retrieved from a particular IP address. If an IP address makes more than 10 requests a minute, the client must be redirected to a static page named ratelimit.html.
Azure
The Fourth Coffee website and related services that run on Azure are located in the US West region and are on a single virtual network named Main with the address 10.1.0.0/16.
The Contoso website and related services that run on Azure are located in the Japan West region and are on a single virtual network named CT with the address 10.2.0.0/24.
Comments
Product review comments must be processed, at most, one time. When a comment is posted, it must be associated with the identity of the user who posted the comment.
Product review comments are indexed by a web service that accepts the body of the comment in an HTTP POST. When comments are ported, they must be indexed for search within 15 minutes. Each comment must be indexed exactly once. All mobile device notifications are sent by using the Azure Notification Hub service.
Application Structure
CommentIndexer.cs
Relevant portions of the CommentIndexer.cs file are shown below. Line numbers are included for reference only and include a two-character prefix that denotes the specific file to which the code belongs.
ReviewController.cs
Relevant portions of the ReviewController.cs file are shown below. Line numbers are included for reference only and include a two-character prefix that denotes the specific file to which the code belongs.
TranslateJob.cs
Relevant portions of the TranslateJob.cs file are shown below. Line numbers are included for reference only and include a two-character prefix that denotes the specific file to which the code belongs.
AccessRateFilter.cs
Relevant portions of the AccessRateFilter.cs file are shown below. Line numbers are included for reference only and include a two-character prefix that denotes the specific file to which the code belongs.
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