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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. Overstated by US $72,000.
B. Overstated by US $65,000.
C. Understated by US $28,000.
D. Understated by US $45,000.
Answer: B
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. is a hypothetical construct and cannot therefore meet the criteria for an occurrence of behavior.
C. does not have social or clinical significance in a science of human 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. Select the host in the vSphere Web Client, navigate to Configure > System > Time Configuration and click the Edit button.
B. Log in to the VMware Host Client, navigate to Host > Manage > Time & date and click Edit settings.
C. The vicfg-ntp command.
D. Configure the VMware Tools time synchronization.
E. Use the esxcli hardware clock get command in the ESXi Shell.
Answer: A,D