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NEW QUESTION: 1
An auditor discovered that a client's accounts receivable turnover is substantially lower for the current year
than for the prior year. This may indicate that:
A. An unusually large receivable was written off near the end of the year.
B. Obsolete inventory has not yet been reduced to fair market value.
C. The aging of accounts receivable was improperly performed in both years.
D. There was an improper cutoff of sales at the end of the year.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Accounts receivable turnover is calculated as sales / receivables. A decline in this
ratio may indicate that there was an improper cutoff of sales at the end of the year. For example, if sales
made at the beginning of the subsequent year were inadvertently recorded in the current year, both sales
and receivables would be overstated by the same amount. This would generally result in a larger
proportionate effect on receivables (since the receivables balance is smaller than sales for the year), and
an overall decrease in the ratio.
Choice "A" is incorrect. Failure to write down obsolete inventory would not affect sales or receivables, and
so would have no effect on accounts receivable turnover.
Choice "C" is incorrect. Write-off of an unusually large receivable would reduce the receivables balance
without affecting sales. This in turn would cause an increase in accounts receivable turnover.
Choice "D" is incorrect. The aging of accounts receivable does not affect the overall receivable balance,
and therefore would have no effect on accounts receivable turnover.
NEW QUESTION: 2
DRAG DROP
Click the Task button. A company network is EIGRP based. The company's IT department wants to migrate all Layer 3 devices to OSPF. Place the steps for migrating from EIGRP to OSPF using the "Overlay" method (where EIGRP and OSPF run in parallel) in the correct order.
Answer:
Explanation:
Explanation:
NEW QUESTION: 3
salesスキーマにProductsという名前のテーブルを含むデータベースがあります。 テーブルは、次のTransact-SQLステートメントを実行することによって作成されました。
表には、以下に示すデータが含まれています。
以下の値と列見出しを以下の順序で表示するレポートを作成しています。
* Averageという名前の製品の平均価格
* stocKという名前のLowestNumber内の製品の最小数
* HighestPriceという最高製品価格
レポートの結果を返すためのクエリを作成する必要があります。クエリは次の要件を満たしている必要があります。
レポートの結果を返すためのクエリを書く必要があります。 照会は以下の要件を満たす必要があります。
* 組み込みの集計関数を使用します。*数学関数。
* 2部構成の名前と表を使用してください。
* 列名を修飾するには表の別名を使用してください。
* ASキーワードを使用してすべてのフィールドのエイリアスを定義します。
* テーブルエイリアスとしてテーブル名の最初の文字を使用してください。
* Row_number関数を使用しないでください。
* オブジェクト名を角括弧で囲まないでください。
*変数を使わないでください。
正しいTransact-SQLの一部は、以下の回答領域にあります。
問題を解決し、記載されている目標または要件を満たすコードを回答領域に入力します。
提供されているコード内およびその下にコードを追加できます。
Answer:
Explanation:
TRY_Convert