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NEW QUESTION: 1
When prices are falling, which of the following is/are true?
I. FIFO results in higher current assets.
II. LIFO results in higher taxes.
III. LIFO results in higher income.
IV. FIFO allows earnings manipulation through purchasing behavior.
A. II & III
B. II only
C. II, III & IV
D. I & IV
Answer: A
Explanation:
Explanation/Reference:
Explanation:
When prices are falling, the units purchased later have a lower purchase price. Therefore, under the FIFO cost-flow assumption, the higher cost goods will be assumed to have been sold first. This will raise COGS, lower the ending inventory value (and therefore lower current assets), lead to lower income and hence lower income taxes compared to LIFO. However, earnings manipulation is not possible under FIFO.
NEW QUESTION: 2
Ein Projektmanager arbeitet für ein großes Fertigungsunternehmen mit diversifizierten Domänen. Das Projektteam nimmt häufig an Änderungsanforderungen teil. Vor kurzem hat das Change Control Board (CCB) einige Anforderungen zurückgestellt, und der Projektmanager möchte diese Anforderungen an die Stakeholder weitergeben. Welches Dokument sollte der Projektmanager verwenden, um diese Anforderungen zu übermitteln?
A. Änderungsprotokoll
B. Problemprotokoll
C. Rückstand
D. Risikoprotokoll
Answer: A
NEW QUESTION: 3
A home user is pairing a bluetooth gaming controller with the game console.
Which of the following is implemented between the console and the controller?
A. WAN
B. MAN
C. PAN
D. LAN
Answer: C
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