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NEW QUESTION: 1
When comparing absorption costing with variable costing, which of the following statements is not true?
A. Under absorption costing. operating profit is a function of both sales volume and production volume.
B. Absorption costing enables managers to increase operating profits in the short run by increasing inventories.
C. When sales volume is more than production volume. variable costing will result in higher operating profit
D. A manager who is evaluated based on variable costing operating profit would be tempted to increase production at the end of a period in order to get a more favorable review.
Answer: D
Explanation:
Absorption full costing is the accounting method that considers all manufacturing costs as product costs. These costs include variable and fixed manufacturing costs whether direct or indirect Variable direct) costing considers only variable manufacturing costs to be product costs. i.e.. inventoriable. Fixed manufacturing costs are considered period costs and are expensed as incurred. If production is increased without increasing sales, inventories will rise. However, all fixed costs associated with production will be an expense of the period under variable costing. Thus, this action will not artificially increase profits and improve the manager's review.
NEW QUESTION: 2
A new schema is defined. An error appears, as shown below, when the schema is saved. What could be the cause of the error?
A. The eventType element is incorrect.
B. The enumeration definition is incorrect.
C. The recipient schema is incorrect.
D. The xpath to the enumeration is incorrect.
Answer: A
NEW QUESTION: 3
管理者は記事マネージャーがカスタム記事フィールドに指定された値を使用することをどのように確認できますか？
A. ページレイアウトにフィールドが必要
B. 記事タイプのフィールド依存関係を使用
C. 要件ごとに異なる記事タイプを作成します
D. 記事の検証ルールを作成する
Answer: D