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NEW QUESTION: 1
Which of the following factors is a primary consideration when contracting with a supplier?
A. Product quality
B. Order cost
C. Quantity discounts
D. Inventory levels
Answer: A

NEW QUESTION: 2
IS監査人が事業継続計画（BCP）監査を実行しており、計画が5年間テストされていないことを確認しましたが、最近の長時間の停電中に計画は正常にアクティブ化されました。次のうちどれが15監査人の最高の行動数ですか？
A. ビジネスインパクト分析（BIA）が依然として正確かどうかを判断します。
B. アクティベーションから学んだ教訓が計画に組み込まれていたかどうかを判断します
C. 今後のギャップを特定するためにフォローアップBCP監査が必要かどうかを判断する
D. 年次BCPトレーニングプログラムのレビューが必要かどうかを判断します
Answer: B

NEW QUESTION: 3
The following data were extracted from the financial statements of a company for the year ended December 31.

A. US $11.000
B. US $69.000
C. US $17.000
D. US $54.000
Answer: A
Explanation:
Depreciation and amortization are noncash expenses and are added to profit A decrease in receivables indicates that cash collections exceed sales on an accrual basis, so it is added to profit. To account for the difference between cost of goods sold a deduction from profit) and cash paid to suppliers, a two-step adjustment of profit is necessary. The difference between CGS and purchases is the change in inventory. The difference between purchases s and the amount paid to suppliers is the change in accounts payable.
Accordingly, the conversion of .s to cash paid to suppliers requires deducting the inventory increase and adding the accounts payable increase. An increase in plant assets indicates an acquisition of plant assets, causing a decrease in cash, so it is deducted. An increase in share capital represents a cash inflow and is added to profit A decrease in short-term notes payable is deducted from profit because it reflects a cash outflow. Thus, cash increased by US $11.000$70,000 profit + $14,000 + $1.000 + $2,000 - $9,000 +$4.000 - $47.000 T $31.000 - $55,000}.

NEW QUESTION: 4

A. Option B
B. Option D
C. Option C
D. Option A
Answer: B,D
Explanation:
Referencehttp://pubs.vmware.com/vidm/topic/com.vmware.ICbase/PDF/workspace-air- resource.pdf