A. Option C
B. Option B
C. Option A
D. Option D
Answer: B
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NEW QUESTION: 1
Which of the following is a unique reporting problem associated with the determination of the results of operations for an interim period?
A. Depreciation for an interim period represents an estimate.
B. An extraordinary loss occurring in the second quarter must be prorated over the last three interim periods of the year.
C. Advertising and similar costs expensed in one interim period may benefit other interim periods in the same annual period.
D. Cost of goods sold for an interim period reflects only the amount of product cost applicable to sales revenue recognized in the interim period.
Answer: C
Explanation:
Costs and expenses other than product costs should be either charged to income in interim periods as incurred or allocated among interim periods based upon the benefits received. Accordingly costs such as advertising should be deferred in an interim period if the benefits extend beyond that period; otherwise, they should expensed as incurred. But such a determination is difficult, and deferral raises the additional issue of how the deferred costs should be allocated among quarters. Thus, many entities expense the costs as incurred even though they may benefit other interim periods in the same annual period.
NEW QUESTION: 2
You manage a highly complex project by using Microsoft Visual Studio Team Foundation Server (TFS)
2012 for application lifecycle management (ALM).
The project has the following characteristics:
* The development team is multi-disciplined, executes all work that is required, and has a high degree of autonomy.
* A key stakeholder acts as product owner to create, prioritize, and manage dynamic product requirements.
* You plan and complete requirements in three week cycles.
* You do not need to keep track of an audit trail.
You need to select a development process.
What are two possible development processes you could select to achieve this goal? (Each correct answer presents a complete solution. Choose two.)
A. MSF for CMMI Process Improvement 6.0
B. Microsoft Waterfall 6.0
C. Microsoft Security Development Lifecycle (SDL) Process Template
D. Microsoft Visual Studio Scrum 2.0
E. Microsoft Kanban 1.0
Answer: D,E
NEW QUESTION: 3
A. Option C
B. Option B
C. Option A
D. Option D
Answer: B