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For which transfer postings can an accounting document be generated if the postings are made with a valuated material? There are 2 correct answers to this question.()

A.Transfer postings from GR blocked stock to unrestricted-use stock

B.Transfer postings from unrestricted-use stock to quality inspection stock

C.Transfer postings between two storage locations of one plant based on a two-step procedure

D.Transfer postings between plants that have the same company code

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更多“For which transfer postings ca…”相关的问题

第1题

_______ refers to the use of a native language pattern or rule which leads to an erro

A.Interlanguage

B.Positive transfer

C. Negative transfer

D. Overgeneralization

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第2题

On what basis may a subsidiary be excluded from consolidation（).

A、The activities of the subsidiary are dissimilar to the activities of the rest of the group.

B、The subsidiary was acquired with the intention of reselling it after a short period of time.

C、The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.

D、There is no basis on which a subsidiary may be excluded from consolidation.

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第3题

Which one of the following would not be an advantage of adopting IFRS（).

A、It would be easier for investors to compare the financial statements of companies with those of foreign competitors.

B、Cross-border listing would be facilitated.

C、Accountants and auditors would have more defence in case of litigation.

D、Multinational companies could more easily transfer accounting staff across national borders.

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第4题

2 The Information Technology division （IT) of the RJ Business Consulting Group provides co

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

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第5题

Question5: The Fastest Way to Recompile All Stored Procedures I have a problem with a dat

Question5: The Fastest Way to Recompile All Stored Procedures

I have a problem with a database running in SQL Server 6.5 (Service Pack

4). We moved the database (object transfer) from one machine to another last

night, and an error (specific to a stored procedure) is cropping up. However, I

can't tell which procedure is causing it. Permissions are granted in all of our

stored procedures; is there a way from the isql utility to force all stored

procedures to recompile？

Tips: sp_recompile can recomplie a store procedure each time

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第6题

4 The Better Agriculture Group （BAG), which has a divisional structure, produces a range o

4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farming

industry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external to

BAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of its

product BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.

An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemical

which is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilograms

of the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 per

kilogram.

Forecast information for the forthcoming period is as follows:

Division B:

Production and sales of 360,000 litres of BF at a selling price of $120 per litre.

Variable conversion costs of BF will amount to $15 per litre.

Fixed costs are estimated at $18,000,000.

Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.

Division C:

Total production capacity of 100,000 kilograms of chemical CC.

Variable costs will be $50 per kilogram of CC.

Fixed costs are estimated at $2,000,000.

Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at a

price of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use in

product BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.

Required:

(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to Division

B in order that the maximisation of BAG profit would occur if Division B management implement rational

sourcing decisions based on purely financial grounds.

Note: you should explain the basis on which Division B would make its decision using the information

available, incorporating details of all relevant calculations. (6 marks)

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第7题

Which of the following sounds is a voiceless bilabial stop？ _____.

A.[m]

B.[f]

C.[p]

D.[b]

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第8题

In recent years a new farming revolution has begun, one that involves the （）of life at a

fundamental level – the gene.The study of genetics has （） a new industry called biotechnology.As the name suggests, it （） biology and modem technology through such techniques as genetic engineering.Some of the new biotech companies specialize in agriculture and are working feverishly to （）seeds that give a high yield, that （） diseases, drought and frost, and that reduce the need for （） chemicals.If such goals could be achieved, it would be most （）.But some have raised concerns about genetically engineered crops.

In nature, genetic diversity is created within certain （）.A rose can be crossed with a different kind of rose, but a rose will never cross with a potato.Genetic engineering, （） usually involves taking genes from one species and inserting them into another （）to transfer a desired characteristic.This could mean, for example, selecting a gene which leads to the production of a chemical with anti-freeze （） from an artic fish, and inserting it into a potato or strawberry to make it frost-resistant（），then, biotechnology allows humans to（）the genetic walls that separate species.

Like the green revolution,（）some call the gene revolution contributes to the problem of genetic uniformity---some say even more so （） geneticists can employ techniques such as cloning and （） culture(培养), processes that produce perfectly （） copies.Concerns about the erosion of biodiversity, therefore, remain.Genetically altered plants, however, raise new（）, such as the effects that they may have on us and the environment.“We are flying blindly into a new （）of agricultural biotechnology with high hopes, few constraints, and little idea of the potential（）,” said science writer Jeremy Rifkin.

1.A.manipulationB.managementC.manufactureD.maturity

2.A.got along withB.given rise toC.come up withD.lived up to

3.A.broodsB.breedsC.blendsD.blasts

4.A.hatchB.trainC.duplicateD.patent

5.A.restrictB.resistC.reverseD.retrieve

6.A.hostileB.hydraulicC.hazardousD.harmless

7.A.beneficialB.disappointingC.surprisingD.extreme

8.A.linesB.limitsC.spaceD.ages

9.A.after allB.on the other handC.in any caD.as a rest

10.A.to the pointB.in no caseC.in an attemptD.with regard

11.A.qualityB.propertyC.priorityD.quantity

12.A.In essenceB.In partC.In advanceD.In return