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NEW QUESTION: 1
The errors cause the reported profit for the year ending Deg-ember 31. Year 4, to be:
A. Understated by US $45,000.
B. Overstated by US $72,000.
C. Overstated by US $65,000.
D. Understated by US $28,000.
Answer: C
Explanation:
The effect of the understatement of the Year 3 year-end inventory beginning inventory for Year 4) was to overstate Year 4 profit by US $40,000. The reason is that beginning inventory is a component of cost of sales. The overstatement of the December 3 1, Year
4. Inventory overstated Year 4 net income by US $15,000 because the amounts in ending inventory are excluded from cost of sales. The understatement of Year 3 depreciation expense a nominal account) has no effect on Year 4 net income. Finally, the failure to accrue US $10,000 of expenses for Year 4 overstated Year 4 net income. The net effect of these Err-ors was a US $65,000$40,000 + $15,000 + $0 + $10,000) overstatement.
An audit of an entity has revealed the following four errors that have occurred but have not been corrected:
1.Inventory at December 31, Year 3: US $40,000, understated
2.Inventory at December 31. Year 4: US $15,000. overstated
3.Depreciation Ur Year 3: US $7,000. understated
4.Accrued expenses at December 31, Year 4: US $10,000, understated
NEW QUESTION: 2
A person "getting wet" in the rain is NOT considered an occurrence of behavior because "getting wet"
A. can occur under only one, very specific environmental condition.
B. does not have social or clinical significance in a science of human behavior.
C. is a hypothetical construct and cannot therefore meet the criteria for an occurrence of behavior.
D. does not specify an interaction between an organism and its environment.
Answer: D
NEW QUESTION: 3
Which three methods can a vSphere Administrator use to automatically synchronize time on an ESXi host? (Choose two.)
A. The vicfg-ntp command.
B. Configure the VMware Tools time synchronization.
C. Select the host in the vSphere Web Client, navigate to Configure > System > Time Configuration and click the Edit button.
D. Log in to the VMware Host Client, navigate to Host > Manage > Time & date and click Edit settings.
E. Use the esxcli hardware clock get command in the ESXi Shell.
Answer: B,C