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Vendor: IIA

Exam Code: IIA-CIA-Part3 Dumps

Questions and Answers: 104

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NEW QUESTION: 1
バージョン10.7では、コンポーネントの正しいインストール順序が変更されました。以下のリストに必要な修正を加えて、新しいインストール順序を示します。
選択して配置:

Answer:
Explanation:



NEW QUESTION: 2

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

NEW QUESTION: 3
이 회사는 판매가를 단가 $ 9.30로 줄이면 연간 판매량을 90.000대로 늘릴 수 있다고 추정합니다. 연간 고정 비용 및 단위 가변 비용은 변경되지 않습니다. 회사가 판매가를 단가 $ 9.30로 줄이면 이윤은 :
A. US $ 15.000 증가.
B. US 815.000 감소
C. 미화 5,000 달러 감소.
D. US $ 45.000 감소
Answer: B
Explanation:
P3uos total fixed costs are unaffected, the change in profit is the change in the contribution margin. The contribution margin at the current selling price is US $240.000 [75.000 units x $10 - $3 - $1 - $0.80 - $2)]. The contribution margin at the US $9.30 selling price is US $225,000 [90.000 units x $9.30 - $3 - $1 - $0.80 - $2)]. Hence, Profit will be reduced by US $15.000 $240.000 - $225.000) if the selling p11:, is lowered to US $9.30.


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