Free certification test prep

NEW QUESTION 78
The most difficult aspect of using Internet resources is:

NEW QUESTION 79
Which of the following items represents the first thing that should be done with obtained dote in the data analytics process?

NEW QUESTION 80
Managerial performance may be measured in many ways. For example, an internal nonfinancial measure is:

NEW QUESTION 81
The average labor cost per unit for the first batch produced by a new process is US $120. The cumulative average labor cost after the second batch is US $72 per product. Using a batch size of 100 and assuming the learning curve continues, the total labor cost of four batches will be:

NEW QUESTION 82
In preparing the annual profit plan for the coming year.

Based upon the data derived from the regression analysis, 420 maintenance hours in a month would mean the maintenance costs (rounded to the nearest US dollar) would be budgeted at:

NEW QUESTION 83
P Co. purchased term bonds at a premium on the open market. These bonds represented
20% of the outstanding class of bonds issued at a discount by S Co., P’s wholly owned subsidiary. P intends to hold the bonds until maturity. In a consolidated balance sheet, the difference between the bond carrying amounts of the two companies is:

NEW QUESTION 84
While an operating budget is a key element in planning and control, it is not likely to:

NEW QUESTION 85
With regard to inventory management, an increase in the frequency of ordering will normally:

NEW QUESTION 86
What is the number of production runs per year of computer chairs that would minimize the sum of carrying and setup costs for the coming year?

NEW QUESTION 87
During the year, an entity’s balance sheet accounts increased by the following amounts: Profit for the year was US $42,000. The only other change in retained earnings was for the

declaration of cash dividends. The amount of dividends declared was:

NEW QUESTION 88
Which of the following are the most common characteristics of big data?

NEW QUESTION 89
A manufacturer can sell its single product for US $660. Below are the cost data for the product:
Direct materials US$170 Direct labor 225 Manufacturing overhead 90
The relevant margin amount when beginning a theory of constraints (TOC) analysis is:

NEW QUESTION 90
An internal auditor was asked to review an equal equity partnership, in one sampled transaction. Partner A transferred equipment into the partnership with a Self-declared value of 510 ,000, and Partner B contributed equipment with a self-declared value of 515,000. The capital accounts reach partner were subsequently credited with $12,500. Which of the following statements Is true regarding this transection?

NEW QUESTION 91
The basic formula for the Black-Schools Option Pricing Model essentially refs is The difference between the expected present value of the final stock price and the present value of the exercise price.

An entity wishes to price a call option written on a nondividend-paying stock using the Black-Scholes Option Pricing Model. The current stock price is US $50, the exercise price is US $48. The risk-free interest rate is 5.0%, the option expires in 1 year, and the cumulative probabilities used to calculate the present values of the final stock price and the exercise price are 65 and 58 respectively. If the value of et-n) is .9512. the current value of the call option is:

NEW QUESTION 92
Which of the following is a primary driver behind the creation and prloritteation of new strategic Initiatives established by an organization?

NEW QUESTION 93
An organization that soils products to a foreign subsidiary wants to charge a price that wilt decrease import tariffs. Which of the following is the best course of action for the organization?

NEW QUESTION 94
Which component of an organization’s cybersecurity risk assessment framework would allow management to implement user controls based on a user’s role?