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NEW QUESTION: 1
공정 원가 계산 시스템에서 비정상적인 부패 비용은 다음과 같아야 합니다.
A. 전송 된 단위 비용에 포함됩니다.
B. 이전 된 재고와 종료 재고간에 비례 배분
C. 발생한 기간 동안 손실로 취급됩니다.
D. 무시됩니다.
Answer: C
Explanation:
Abnormal spoilage is spoilage that is not expected to occur under normal, efficient operating conditions. Because of its unusual nature, abnormal spoilage is typically treated as a loss in the period in which it is incurred. Believing that its traditional cost system may be providing misleading information, an organization is considering an activity-based costing ABC) approach. It now employs a full cost system and has been applying its manufacturing overhead on the basis of machine hours. The organization plans on using
50.000 direct labor hours and 30.000 machine hours in the coming year. The following data show the manufacturing overhead that is budgeted.

Cost, sales, and production data for one of the organization' s products for the coming year are as follows:

NEW QUESTION: 2
Auto Scalingを使用するように会社のアプリケーションを設定しており、ユーザー状態情報を移動する必要があります。
次のAWSサービスのうち、耐久性と低遅延の共有データストアを提供するものはどれですか？
A. AWS ElasticCAche Memcached
B. Amazon DynamoDB
C. Amazon EC2インスタンスストレージ
D. Amazon Simple Storage Service
Answer: D

NEW QUESTION: 3
Securities available for resale, by the bank, should be reported at:
A. Fair value
B. Principal value
C. Principal value + interest rate
D. All of these
Answer: A

NEW QUESTION: 4
Welche der folgenden Aktivitäten ist die wichtigste, die eine Organisation ausführt, um sicherzustellen, dass Sicherheit Teil der gesamten Unternehmenskultur ist?
A. Verwalten Sie ein Programm für Sicherheitsüberprüfungen.
B. Stellen Sie sicher, dass allen Mitarbeitern Sicherheitsrichtlinien ausgestellt werden.
C. Arbeiten Sie mit der Geschäftsleitung zusammen, um die Geschäftsziele zu erreichen.
D. Führen Sie formelle Überprüfungen von Sicherheitsvorfällen durch.
Answer: D
Explanation:
Reference: https://techbeacon.com/security/6-ways-develop-security-culture-top-bottom