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NEW QUESTION: 1
A company plans to implement a bonus plan based on segment performance. In addition, the company plans to convert to a responsibility accounting system for segment reporting. The following costs which have been included in the segment performance reports that
have been prepared under the current system are being reviewed to determine if they should be included in the responsibility accounting segment reports:
I. Corporate administrative costs allocated on the basis of net segment sales.
II. Personnel costs assigned on the basis of the number of employees in each segment
III. Fixed computer facility costs divided equally among each segment
IV.
Variable computer operational costs charged to each segment based on actual hours used times a predetermined standard rate; any variable cost efficiency or inefficiency remains in the computer department. Of these four cost items, the only item that could logically be included in the segment performance reports prepared on a responsibility accounting basis would be the
A. Corporate administrative costs.
B. Fixed computer facility costs_
C. Personnel costs.
D. Variable computer operational costs.
Answer: D
Explanation:
The variable computer cost can be included. The segments are charged for actual age, which is under each segment's control. The predetermined standard rate is set at the beginning of the year and is known by the segment managers. Moreover efficiencies and inefficiencies of the computer department are not passed on to the segments. Both procedures promote a degree of control by the segments.

NEW QUESTION: 2
2TBのリレーショナルデータベースをGoogleCloudPlatformに移行する必要があります。このデータベースを使用するアプリケーションを大幅にリファクタリングするためのリソースがなく、運用コストが主な懸念事項です。
データの保存と提供のためにどのサービスを選択しますか？
A. Cloud Firestore
B. Cloud SQL
C. Cloud Spanner
D. Cloud Bigtable
Answer: B

NEW QUESTION: 3
Which documents are created for an invoice entered for a local purchase order in the standalone scenario?
A. Accounting document in ERP
B. Accounting document in SRM
C. Invoice in ERP
D. Invoice in SRM
Answer: A,D