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NEW QUESTION: 1
Funktionsbausteine liefern welche Arten von Parametern?
Es gibt 4 richtige Antworten auf diese Frage.
A. Eingang
B. Ausnahmen
C. Eingabe / Ausgabe (Ändern)
D. Ausgabe
E. Rückgabewerte
Answer: A,B,C,D
NEW QUESTION: 2
Once an IEEE 1588v2/Precision Time Protocol (PTP) v2 clock is configured and turned up, to which state do the ports transit on first in order to wait for announcements from the Master?
A. Initial
B. Listening
C. Un-calibrated
D. Slave
Answer: B
NEW QUESTION: 3
A firm using LIFO accounting has a LIFO reserve of 600, with a LIFO ending inventory of 4,900. It is currently in the 40% tax bracket. If it switches to FIFO accounting, it's equity ________.
A. decreases by 240
B. increases by 360
C. decreases by 360
D. increases by 240
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The presence of a LIFO reserve implies that by following LIFO, the firm has been able to deduct higher COGS from gross income than under FIFO (remember that LIFO reserve equals inventory value under FIFO minus inventory value under LIFO and this will be positive when the COGS under FIFO is lower than that under LIFO). thus, the retained earnings (and hence equity) is understated by LIFO Reserve*(1 - tax rate). Therefore, when the firm switches from LIFO to FIFO, the equity is increased by 600*(1 - 0.4) = 360.
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