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NEW QUESTION 20
What is the best type of accounting system control to help prevent improper manipulation of data and to ensure the continued, satisfactory use of the hardware and software?
- A. input controls such as a limit check
- B. Output controls such as a maximum check
- C. Processing controls such as limiting access
- D. Throughput controls such as a hash total
Answer: A
NEW QUESTION 21
Collins Corporation manufactures its products in a highly automated, just-in-time environment and uses a standard cost system. The variance that would cause the least concern would be a
- A. 9% unfavorable material price variance caused by changing to a supplier that would support the company's just-in-time needs.
- B. 12% unfavorable variable overhead spending variance caused by keeping equipment running during times when there is no production activity
- C. 30% unfavorable direct labor efficiency variance caused by idle time while waiting for goods to be received from a previous manufacturing department
- D. 6% unfavorable fixed overhead volume variance caused by work stoppages because of missing parts
Answer: A
NEW QUESTION 22
Redstone, inc's budget indicated that it expected to sell 30.000 units of Product A and 90.000 units of Product B Budgeted unit contribution margins were $4 for Product A and $22 for Product B Redstone's actual sales were 28.000 units of Product A and 72.000 units of Product B with actual unit contribution margins of $3 25 and S23 50. respectively. Redstone's sales-mix variance was
- A. $54,000 unfavorable
- B. $60,750 unfavorable
- C. $78,000 unfavorable.
- D. $64,800 unfavorable
Answer: A
NEW QUESTION 23
Company A currently uses U.S GAAP while Company 8 is currently using IFRS. Both companies are individually in the process of internally developing trademarks that have been demonstrated to be technically and economically feasible Both companies have incurred development costs in the current year with respect to their internally developed trademarks. Which one of the following best describes how Company A and Company B should account for these development costs in their financial statements?
- A. Company A should capitalize the development costs while Company B should expense the development costs
- B. Both Company A and Company B should capitalize the development costs
- C. Both Company A and Company B should expense the development costs
- D. Company A should expense the development costs while Company B should capitalize the development costs
Answer: C
NEW QUESTION 24
The price of gold is impacted by many variables A gold-mining company analyst wants to estimate the probability that the price of gold will decline by greater than 10%. Which one of the following approaches is the best analytic tool to use?
- A. Time series analysis
- B. Regression analysis
- C. Monte Carlo simulation
- D. Goal-seeking analysis
Answer: C
NEW QUESTION 25
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