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NEW QUESTION: 1
제조 회사는 내부보고 및 분석 목적으로 가변 원가 계산을 사용합니다. 그러나 외부보고에 대한 레코드를 흡수 원가 계산으로 변환합니다.
회계 부서는 항상 전환에 오류가 발생하지 않도록 M o 영업 이익 수치를 조정합니다. 단위당 고정 제조 간접비는 계획된 생산 수준인 480.000 단위를 기준으로 합니다. 해당 연도의 재무 데이터는 다음과 같습니다.
변동 원가 계산법으로 계산 한 영업 이익과 흡수 원가 계산법으로 계산 한 영업 이익의 차이는 다음과 같습니다.
A. US $ 90,000
B. US $ 60,000
C. US $ 120,000
D. 57,600 달러
Answer: B
Explanation:
The difference between variable costing and absorption costing is that the former treats fix d manufacturing overhead as a period cost. The latter method treats it as a product cost Given that sales exceeded production, both methods expense all fixed manufacturing overhead incurred during the year. However, 10.000 units 510.000 sales - 500.000 production) manufactured in a prior period were also sold. Thy_ e units presumably were recorded at US $10 under variable costing and US $16 under absorption costing. Consequently. absorption costing operating income is US $60.000 10.000 units $6) less than that under variable costing.
NEW QUESTION: 2
You are the project manager of the NGQQ Project for your company. To help you communicate project status to your stakeholders, you are going to create a stakeholder register. All of the following information should be included in the stakeholder register except for which one?
A. Stakeholder classification of their role in the project
B. Identification information for each stakeholder
C. Stakeholder management strategy
D. Assessment information of the stakeholders' major requirements, expectations, and potential influence
Answer: C
NEW QUESTION: 3
DRAG DROP
Answer:
Explanation:
Explanation:
