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NEW QUESTION: 1
A physical inventory count showed an entity had inventory costing US $1.000.000 on hand
at December 31 Year 1 Excluded from this amount were the following:
Goods costing US $82,000 shipped to a customer free on board FOB) shipping point on
December 28. Year 1
They were expected to be received by the customer on January 4. Year 2.
Goods costing US $122.000 shipped to a customer free on board FB nation
December 30, Year 1 They were expected to be received by the customer on January 5, Year 2.
Compute the correct ending inventory to be reported on the shipper's balance sheet at
December 31, Year I.
A. US $1,204,000
B. US $1,000,000
C. US $1,082,000
D. US $1,122,000
Answer: D
Explanation:
The goods shipped FOB shipping point should be counted in the buyer's, not the seller's, inventory because title and risk of loss pass at the time and place of shipment. These goods were properly excluded from ending inventory. The goods shipped FOB destination were improperly excluded form the seller's ending inventory. The title and risk of loss did not pass until the time and place where the goods reached their destination and were daily tendered. Thus, the correct ending inventor is US $1,22,000$1,000,000 beginning balance
+ 122,000 good shipped FOB destination.

NEW QUESTION: 2
The support team has a request.
When a Bug is created, it should only display five fields. However, when it is edited, it should display fourteen fields.
Which configuration is used to implement this requirement?
A. Permission Scheme
B. Issue Type Scheme
C. Field Configuration Scheme
D. Workflow Scheme
E. Screen Scheme
Answer: C
Explanation:
Field Configuration Scheme (Enterprise only) - the project's field configuration scheme determines which field configuration applies to issue types in this project. (A field configuration determines fields' overall visibility, requiredness, formatting (wiki/rich-text or plain) and existence on various screens).

NEW QUESTION: 3
Which of the following files starts the initialization process in booting sequence of the Linux operating system?
A. /etc/rc/rc.sysinit
B. /etc/inittab
C. /etc/sbin/init
D. /etc/rc/rc.local
Answer: C

NEW QUESTION: 4
従来のパスSQLロードについて正しいのはどれですか？ （2つ選択してください。）
A. データをクラスター化テーブルにロードできません。
B. UNDOを生成しません。
C. 参照整合性制約を適用します。
D. 常にREDOを生成します。
E. 処理中のオブジェクトをロックします。
Answer: B,C