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NEW QUESTION: 1
IS 감사인은 특정 작업을 수행하는 직원을 감독하고 조직의 RAG 차트를 참조하는 사람을 결정하려고 합니다. 차트 내에서 다음 중이 정보를 제공하는 역할은 무엇입니까?
A. 정보
B. 상담
C. 책임
D. 책임
Answer: D
NEW QUESTION: 2
Under the KMV Moody's approach to credit risk measurement, which of the following expressions describes the expected 'default point' value of assets at which the firm may be expected to default?
A. Short term debt + Long term debt
B. 2* Short term debt + Long term debt
C. Long term debt + 0.5* Short term debt
D. Short term debt + 0.5* Long term debt
Answer: D
Explanation:
Explanation
A situation where a firm has more liabilities than assets does not necessarily imply default, so long as the firm is able to pay its obligations when they come due. Therefore, short term debts have a greater bearing on a firm's default than longer term debt. However, this is not to say that merely having enough to pay off the short term debts (ie debts due within one year) is enough to avoid default. Over time, the long term debt will also be turning to short term debt, and it may not be possible for the firm to roll over its liabilities without lenders considering the long term debt. The KMV approach considers the entire short term debt and half of the long term debt as the critical value of assets below which default will be triggered. Therefore Choice 'c' is the correct answer.
NEW QUESTION: 3
You are implementing Project Portfolio Management for a global professional services organization. In their Consulting Services line of business, it is common to use resources from different business units based on the skills required. Therefore, cross-charge transactions happen between business units within the same legal entity. Transfer price calculations need to be based on raw costs, with no further adjustments to transfer price.
Identify two setups that can drive this borrowed and lent agreement.
A. Transfer price basis must be Raw Cost and calculation method must be Basis Only.
B. Transfer price basis must be Raw Cost and calculation method must be Rate Schedule.
C. A document entry such as straight time must be enabled for cross-charge transactions.
D. Transfer price basis must be Burdened Cost, and calculation method must be Burden Rate Schedule.
Answer: C,D