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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 $1,122,000
D. US $1,082,000
Answer: C
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
다음 중 암호화 하드웨어 모듈에 대한 가장 효과적인 공격은 무엇입니까?
A. 전력 분석
B. 무력
C. 일반 텍스트
D. MITM (man-in-the-middle)
Answer: A
NEW QUESTION: 3
A BPM application developer has completed the development of a high profile process application and is now ready to deploy the solution into the test environment. The application developer has been told to allow one peer developer and the technical team lead to review and approve the work before it can be installed onto the test server. The application developer's manager has requested that the process of gathering these approvals be automated for auditing purposes. What steps must the BPM application developer take in order to fulfill this requirement? The BPM application developer must:
A. ensure that there is a task in the governance process that will allow a designated person to install the process, using Process Center, after all approvals have been received.
B. enable governance on the high profile process and use wsadmin to install the process.
C. create a business process definition, inside of the high profile process application, to implement the approvals governance process.
D. ask a user with the administrative authority to create a System Governance toolkit dependency to create a process application that will be used for governance.
Answer: D