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NEW QUESTION: 1
An entity introduced a new product that carries a 2-year warranty against defects. It estimates that warranty costs will be 27, of sales in the year of sale and 3% of sales in the year following the year of sale. Sales in Year 1 and US $5 million and US $7 million, respectively, Actual costs of servicing the warranty in Year 1 and Year 2 were US $110,000 and US $260.000, respectively. What provision for warranty costs must the entity Year 2?
A. US $350.000
B. US $290.000
C. US $370.000
D. US $260.000
Answer: A
Explanation:
The warranty provision must be matched with revenue in the year of sale. Thus, the provision related to Year 2 sales must be recognized in Year 2 even if actual expenditures will not occur until Year 3_ The provision related to Year 2 sales equals US $350,000 [$7,000,0002% for the year of sale -- 3% for the year after the year of sale)].
NEW QUESTION: 2
Was muss eingerichtet werden, um die Schnittstelle zwischen Vertrieb und Finanzbuchhaltung herzustellen?
Bitte wählen Sie die richtige Antwort.
A. Datenübertragungsroutine
B. Kontenfindung
C. Allgemeine Abrechnungsschnittstelle
D. Kopiersteuerung für die Buchhaltung
Answer: B
NEW QUESTION: 3
A. Option D
B. Option B
C. Option C
D. Option A
Answer: B
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