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NEW QUESTION: 1
Eine Organisation richtet eine interne Website für die Zusammenarbeit von Dokumenten ein. Um die Vertraulichkeit der Daten jeder Projektgruppe zu gewährleisten, ist es äußerst wichtig:
A. Fernzugriff auf die Site verbieten.
B. Zugriffsrechte regelmäßig erneut zertifizieren
C. Führen Sie eine Schwachstellenbewertung durch
D. Erzwingen Sie die Verwaltung des Dokumentenlebenszyklus.
Answer: B
NEW QUESTION: 2
Which of the following methods of performance review examines project performance over time to determine if performance is improving or deteriorating?
A. Cost-benefit analysis
B. Earned value performance
C. Trend analysis
D. Variance analysis
Answer: C
NEW QUESTION: 3
DRAG DROP
Answer:
Explanation:
NEW QUESTION: 4
An entity introduced a new product that carries a 2-year warranty against defects. It estimates that warranty costs will be 27, of sales in the year of sale and 3% of sales in the year following the year of sale. Sales in Year 1 and US $5 million and US $7 million, respectively, Actual costs of servicing the warranty in Year 1 and Year 2 were US $110,000 and US $260.000, respectively. What provision for warranty costs must the entity Year 2?
A. US $260.000
B. US $290.000
C. US $370.000
D. US $350.000
Answer: D
Explanation:
The warranty provision must be matched with revenue in the year of sale. Thus, the provision related to Year 2 sales must be recognized in Year 2 even if actual expenditures will not occur until Year 3_ The provision related to Year 2 sales equals US $350,000 [$7,000,0002% for the year of sale -- 3% for the year after the year of sale)].
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