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NEW QUESTION: 1
In a manufacturing plant, two purchase components P1 and P2 and a resource R1 are required to assemble a product. The cost of the assembly is calculated by using the standard costing method. The work definition and resource rates of the assembly have been defined as required.
A cost accountant is estimating cost of the assembly, analyzing rolled-up costs before finally publishing estimates as frozen standards to cost accounting by using a cost planning scenario. While reviewing rolled up costs, the extended costs of purchase components are not included in a rolled-up scenario.
Identify the reason.
A. Costs for purchase components P1 and P2 are not defined in cost accounting.
B. Create Accounting was not initiated.
C. Create Accounting Distributions was not initiated.
D. Purchase components P1 and P2 are not associated with Material cost plan of the cost planning scenario.
Answer: C

NEW QUESTION: 2
According to the FASB conceptual framework, which of the following situations violates the concept of
reliability?
A. Data on segments having the same expected risks and growth rates are reported to analysts
estimating future profits.
B. Management reports to stockholders regularly refer to new projects undertaken, but the financial
statements never report project results.
C. Financial statements are issued nine months late.
D. Financial statements include property with a carrying amount increased to management's estimate of
market value.
Answer: D
Explanation:
Choice "d" is correct. Management's estimate of market value lacks verifiability, which is a component of
reliability. SFAC 2 para. 89 Choice "a" is incorrect. Communicating data on segments to analysts does not
violate the concept of reliability. Choice "b" is incorrect. Issuing financial statements nine months late
violates timeliness, which is a component of relevance, not reliability. SFAC 2 para. 56 Choice "c" is
incorrect. Neglecting to report results of new projects violates full disclosure, not reliability.

NEW QUESTION: 3
A small university department uses Unix-based workstations with local password files for security and access. They now want to expand and use the VNX for additional storage.
Which mechanism should be used to provide authentication to NFS exports presented from the VNX?
A. Kerberos
B. LDAP
C. AUTH_SYS
D. Authentication daemon
Answer: C