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NEW QUESTION: 1
A company operates an integrated standard cost accounting system. The standard price of raw material A is S20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at S20 per litre.
During period 1. 100 litres of raw material A were purchased at an actual price of S21 per litre. During period
2. 550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct?
A. The raw material inventory at the end of period 2 should be valued at $20 per litre.
B. The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
C. The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
D. An adverse material price variance should be recorded in the statement of profit or loss for period 2.
E. An adverse material price variance should be recorded in the statement of profit or loss for period 1.
Answer: A,C
NEW QUESTION: 2
A. Object4
B. Object2
C. Object3
D. Object5
E. Object1
Answer: B,C,D
Explanation:
Explanation: References:
https://technet.microsoft.com/en-gb/library/gg712268.aspx
NEW QUESTION: 3
次の組織レベルのどれで、サプライヤのビジネスパートナマスタレコードを更新する必要がありますか？
この質問には3つの正解があります。
A. 購買組織
B. 購買グループ
C. クライアント
D. 会社コード
E. 植物
Answer: A,D,E