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NEW QUESTION: 1
판매량이 사실상 계절적이면 예산의 특정 항목을 조정해야 합니다.
예산적인 계절 판매량을 조정할 때 가장 중요한 세 가지 항목은 다음과 같습니다.
A. 생산량, 완제품 재고 및 판매량.
B. 원료 재고, 작업 중 재고 및 생산량.
C. 원자재 재고, 직접 노동 시간 및 제조 간접비.
D. 직접 노동 시간, 작업 중 재고 및 판매량.
Answer: A
Explanation:
The most difficult items to coordinate in any budget, particularly for a seasonal business are production volume, finished goods inventory, and sales. Budgets usually begin with sales volume and proceed to production volume, but the reverse is sometimes used when production is more of an issue than generation of sales. Inventory levels are also important because sales cannot occur without inventory and the maintenance of high inventory levels is costly. The Raymar Company is preparing its cash budget for the months of April and May. The firm has established a US $200,000 line of credit with its bank at a 12% annual rate of interest on which borrowings for cash deficits must be made in US$ increments. There is no outstanding balance on the line of credit loan on April 1 Collections. 50% of the current month's sales budget and 50% of the Principal repayments are to be made in any month in which previous month's sales budget there is a surplus of cash. Interest is to be paid monthly. If Accounts Payable Disbursements. 75% of the current month's there are no outstanding balances on the loans. Raymar will invest any cash in excess of its desired end-of-month cash accounts payable budget and 25% of the previous month's accounts payable budget balance in U.S Treasury bills. Raymar intends to maintain a All other disbursements occur in the month in which they are budgeted minimum balance of US $100,000 at the end of each month by either borrowing for deficits below the minimum balance or investing any excess cash. Expected monthly collection and disbursement patterns are shown in the columns to the right.
NEW QUESTION: 2
Which ONE of the following is needed to solve ethical problems?
A. Motivation to help others
B. Motivation to come to a decision as quickly as possible
C. Motivation to do what is right
D. Motivation to do what is personally satisfying
Answer: C
NEW QUESTION: 3
Remote users have limited connectivity.
Users will not have write permissions to the local file system. You plan to design the error logging strategy
for the application. You need to ensure that the application can collect error information. You also need to
ensure that the errors can be analyzed from a centralized location.
What should you do?
A. Log the errors to a Web service
B. Log the errors to the Windows System event log
C. Use the Microsoft Sync Framework
D. Use the local log file
Answer: C
Explanation:
investigate