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NEW QUESTION: 1
The following data have been extracted from the financial statements of a firm for two years, 1993 and
1994:
1993 1994
Assets 10,895 12,444
Sales 8,465 9,275
Inventory 3,126 3,549
COGS 7,120 7,387
The average inventory processing period for 1994 equals ________.
A. 114.7 days
B. 223.6 days
C. 164.9 days
D. 198.2 days
Answer: C
Explanation:
Explanation/Reference:
Explanation:
This can be estimated using either net sales (as is the case with receivables) or the cost-of-goods- sold.
COGS is preferable since it does not include the profit margins involved in net sales.
Therefore, two relevant ratios are:
a. Inventory turnover ratio = COGS/average inventory.
b. Average inventory processing period = 365/inventory turnover.
Typically, average inventory for a given year is taken to be the average of the ending values of the inventory for this year and the last year. For 1994, the average inventory equals (3549+3126)/2 = 3,338.
Inventory turnover ratio = 7,387/3,338 = 2.21. Average inventory processing period = 365/2.21 = 164.9 days.
NEW QUESTION: 2
どの活動に対して拡張元帳を使用できますか。この質問には2つの正解があります。
A. 外貨評価のシミュレーション
B. 統合のための調整
C. 財務諸表のカスタム項目の設定
D. 償却領域の並行評価
Answer: A,B
NEW QUESTION: 3
On an Active Directory network using NTLM authentication, where on the domain controllers are the passwords stored?
A. AMS
B. SAM
C. Shadow file
D. Password.conf
Answer: B
NEW QUESTION: 4
Sales.Detailsという名前のテーブルから各OrderIDの合計売上を計算するクエリを作成する必要があります。テーブルには、OrderIDおよびExtendedAmountという名前の2つの列が含まれています。
ソリューションは次の要件を満たしている必要があります。
* 1部構成の名前を使用して列を参照します。
* OrderIDから結果の順序を開始します。
*ユーザーのデフォルトスキーマに依存しない。
*計算されたExtendedAmountにTotalSalesのエイリアスを使用します。
* OrderID列と計算されたTotalSales列のみを表示します。
回答エリアに正しいコードを入力してください。
A. SELECT
OrderID,
SUM(ExtendedAmount) AS TotalSales
FROM Sales.Details
GROUP BY OrderID
ORDER BY OrderID
B. SELECT
OrderID,
SUM(ExtendedAmount) AS TotalSales
FROM Sales.Details
GROUP
ORDER BY OrderID
Answer: A