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NEW QUESTION: 1
What are the factors which determine the scheduling of a material in outbound delivery?
A. Loading time
B. All the above
C. Transportation lead time
D. Transit time
E. Pick/pack time
Answer: B
NEW QUESTION: 2
CORRECT TEXT
Please specify the directory containing the configuration files for the CUPS printing system.
(Provide the full path to the directory)
Answer:
Explanation:
/etc/cups
NEW QUESTION: 3
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.
Which of the following best describes the effects of a decrease in the rate of compensation growth during
2009 all else equal? Global Oilfield's:
A. pension expense is lower and the plan assets are higher.
B. net income is higher and the funded status is higher.
C. service cost is lower and the accumulated benefit obligation is higher.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
A decrease in the compensation growth rate will reduce service cost. Lower service cost will result in lower pension expense and, thus, higher net income. Lowering the compensation growth rate will also reduce the PBO. A lower PBO will increase the funded status of the plan (make the plan appear more funded).
The compensation growth rate has no effect on the ABO and plan assets. (Study Session 6, LOS 22.c)