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회사는 영구 재고를 사용하고 표준 원가 평가 방법으로 제어되는 품목을 자체 생산합니다. 표준 원가는 20으로 설정되었습니다. 지난 달 동안 이 품목을 생산하는 실제 비용은 인건비로 인해 25로 증가했습니다.
이 품목을 생산할 때마다 회계 및 재고에 어떤 영향을 미칩니 까? 참고 :이 질문에는 2 가지 정답이 있습니다.
A. 25의 비용이 재고 계정에 전기됩니다.
B. 품목에 대해 판매된 상품 비용은 25로 설정됩니다.
C. 원가 차이 5가 차이 계정에 전기됩니다.
D. 20의 원가가 재고 계정에 전기됩니다.
Answer: C,D
A raw VM image is being compressed with bzip2 and copied to a flash drive at /dev/hdb for off-site use by the marketing department. Which of the following command lines accomplishes this task?
A. mv /vm/mkgt.img | bzip2 /dev/hdb/mkgt.img.bz2
B. cp /vm/mktg.img | bzip2 /dev/hdb/mktg.img.bz2
C. bzip2 -c /vm/mktg.img | dd of=/dev/hdb
D. cp -a -r /vm/mktg.img bzip2 /dev/hdb/mktg.img.zip
Answer: B
Referrals to other sources may be required if someone
A. Reports symptoms of depression.
B. Has an eating disorder.
C. Has health problems.
D. All of the above.
Answer: D
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