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NEW QUESTION: 1
Which filter type should you use in a report to display data in a tree structure?
A. Auto filter
B. Slicing by column
C. Slicing by bucket
D. Rollup
Answer: D
NEW QUESTION: 2
Which additional functionality is offered in an HPE 3PAR StoreServ 8000 system when compared to an HPE 3PAR StoreServ 7000 system?
A. HPE 3PAR Online import License
B. HPE 3PAR Persistent Checksum end-to-end data integrity
C. HPE 3PAR Dala-at-Rest Encryption
D. HPE 3PAR Adaptive Optimization and Dynamic Optimization
Answer: B
NEW QUESTION: 3
A firm using LIFO accounting has a LIFO reserve of 600, with a LIFO ending inventory of 4,900. It is currently in the 40% tax bracket. If it switches to FIFO accounting, it's equity ________.
A. increases by 240
B. decreases by 240
C. increases by 360
D. decreases by 360
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The presence of a LIFO reserve implies that by following LIFO, the firm has been able to deduct higher COGS from gross income than under FIFO (remember that LIFO reserve equals inventory value under FIFO minus inventory value under LIFO and this will be positive when the COGS under FIFO is lower than that under LIFO). thus, the retained earnings (and hence equity) is understated by LIFO Reserve*(1 - tax rate). Therefore, when the firm switches from LIFO to FIFO, the equity is increased by 600*(1 - 0.4) = 360.
NEW QUESTION: 4
Which of the following categories measures the health of the organization and the working
environment of its employees?
A. Safety
B. Quantity
C. Effectiveness
D. Efficiency
Answer: A