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NEW QUESTION: 1
内部インストラクターは、新しいセールスコースの最初のドラフトのレビューを完了しています。インストラクターは、コースの一部として参加者が新しい職務を実行するよう求められることに気付きます。インストラクターは、この変更が発表されていないことも知っており、発表の予定を認識していません。インストラクターがとるべき最善の行動は次のうちどれですか？
A. プログラムのスポンサーに、変更に関する従業員のコミュニケーション計画をリリースするよう依頼する
B. 教室で起こりそうな抵抗を克服するための計画を立てます。
C. 計画どおりにコースの準備を続けます。
D. セッションに参加する数人の従業員と話をして、変更を受け入れます。
Answer: A

NEW QUESTION: 2
会社は、関係金額が$ 3,000 USD以上の場合にのみ、会社間トランザクションを生成したいと考えています。
Intercompany System Option *をどのように構成する必要がありますか。この要件を満たすには？
A. 「最小取引金額」を3,000に、「最小入力通貨」をUSDに設定します。
B. 買掛金請求書オプションおよび売掛金システムオプションで、[最小請求額]を3,000に、[請求通貨]をUSDに設定します。
C. 会社間承認ルールを定義し、最低金額要件を満たさない会社間トランザクションを自動的に拒否します。
D. 「最小取引金額」を2,999.99に、「最小入力通貨」をALLに設定します
Answer: B

NEW QUESTION: 3
새로운 실체 제품의 단가는 US $ 10,000입니다. 구매자에게는 판매 연도에 단위당 미화 250 달러, 판매 후 연도에 미화 750 달러의 비용이 예상되는 2 년 보증이 제공됩니다. 기업은 운영 첫 해에 80 대, 둘째 해에 100 대를 판매했습니다. 보증 청구에 대한 실제 지불금은 각각 1 년과 2 년에 각각 미화 10,000 달러와 65,000 달러였습니다. 운영 2 년 동안 보증 비용으로 청구되는 금액은 다음과 같습니다.
A. US $ 25,000
B. US $ 85,000
C. US $ 65,000
D. US $ 100,000
Answer: D
Explanation:
Under the accrual method, the total estimated warranty costs are charged to operating expense in the year of sale. The total estimated warranty cost per unit is US $1,000$250 +$750). In year two, 100 units were sold, so the warranty expense recognized is US $100,000.