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NEW QUESTION: 1
A. Option C
B. Option D
C. Option A
D. Option B
Answer: B
NEW QUESTION: 2
無線ネットワークには、次の設計要件があります。
* 認証はエンタープライズディレクトリサービスに依存してはいけません
* モバイルユーザーのバックグラウンド再接続を許可する必要があります
* ユーザー証明書に依存してはいけません
次のうちどれが要件を満たすために設計に使用されるべきですか？ （2つ選んでください。）
A. PSK
B. オープンシステム認証
C. EAP-TLS
D. PEAP
E. キャプティブポータル
Answer: A,E
NEW QUESTION: 3
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. 흡수 원가 계산을 통해 관리자는 재고를 늘림으로써 단기적으로 영업 이익을 높일 수 있습니다.
C. 판매량이 생산량보다 많은 경우. 가변 원가 계산으로 인해 영업 이익이 증가합니다
D. 가변 원가 계산 영업 이익을 기준으로 평가되는 관리자는 보다 유리한 검토를 받기 위해 기간이 끝날 때 생산량을 늘리려는 유혹을 받습니다.
Answer: D
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.