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NEW QUESTION: 1
Where are additional Administrators added for the Pod Orchestration Suite (POS) applications?
A. in Device and Server Credentials Editor
B. in System Manager
C. in Pod Visualization Manager profile
D. in each individual POS application
Answer: B

NEW QUESTION: 2
単一エリア内のすべてのOSPFルーターが同じ優先度値で構成されている場合、ループバックインターフェイスがない場合、ルーターはOSPFルーターIDにどの値を使用しますか？
A. コンソール管理インターフェースのIPアドレス
B. ループバックインターフェイスが設定されるまでの優先度値
C. 最初のファストイーサネットインターフェイスのIPアドレス
D. アクティブなインターフェースの中で最高のIPアドレス
E. アクティブなインターフェースの中で最小のIPアドレス
Answer: D

NEW QUESTION: 3
Ein spezieller Balkendiagrammtyp, der in der Sensitivitätsanalyse zum Vergleichen der relativen Bedeutung der Variablen verwendet wird, heißt:
A. Beta-Verteilung
B. Tornado-Diagramm
C. Fischgräten-Diagramm
D. Dreiecksverteilung
Answer: B

NEW QUESTION: 4
A vendor sells specialty inks on consignment to a manufacturer of colored paper at a price of US $200 per barrel. Payment is made to the vendor in the month the manufacturer uses the barrels in production. The vendor records revenues when the barrels are shipped and makes no adjusting entries to record unearned revenues until the December 31 closing of the books. At the end of July the manufacturer had 40 barrels of ink on consignment.
During August, the vendor consigned 50 barrels and received payment for 30 barrels. Another five barrels were returned to the vendor by the manufacturer for credit. At the end of August, what is the amount of unearned revenue contained in the vendor's accounts receivable from the manufacturer?
A. US $4,000
B. US $11,000
C. US $12,000
D. US $3,000
Answer: B
Explanation:
Under a consignment arrangement the consignor ships merchandise to the consignee who acts as agent for the consignor in selling the goods. The goods are in the physical possession of the consignee but remain the property of the consignor and are included in the consignor's inventory. Revenue and the related cost of goods sold from these consigned goods should only be recognized by the consignor when the merchandise is sold and delivered to the final customer. Accordingly, recognition occurs when notification is received that the consignee has sold the goods. Only then are the recognition criteria for a sale of goods satisfied: The enterprise has transferred the significant risks and rewards of ownership, the enterprise has neither continuing managerial involvement to an extent associated with ownership nor effective control over the goods, the amount can be reliably measured, it is probable that the economic benefits will flow to the enterprise, and transactional costs can be reliably measured. In this consignment arrangement. 30 barrels have been paid for, so the revenue is recognized for these barrels. The five barrels returned are not included in unearned revenue because they constitute a return of consigned goods. Accordingly, the amount of inappropriately recognized revenue is US $11,000 [(40 consigned + 50 consigned - 30 paid for- 5 returns) x $200].