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NEW QUESTION: 1

A. Option C
B. Option D
C. Option A
D. Option B
Answer: D

NEW QUESTION: 2
Under an inflationary, LIFO environment with stable inventories, which of the following is true compared to FIFO?
Working Capital Taxes Current Ratio
I. Higher Lower Lower
II. Lower Lower Lower
III. Higher Lower Lower
IV. Lower Higher Higher
A. I
B. III
C. II
D. IV
Answer: C
Explanation:
Explanation/Reference:
Explanation:
With rising prices and stable inventories, the COGS is higher under LIFO than under FIFO, thus lower net income and lower taxes. Ending inventory is valued lower under LIFO than under FIFO and hence, a lower current asset value and lower working capital and current ratio.

NEW QUESTION: 3
会社がプロジェクトにソフトウェア開発者を使用しています。ソフトウェア品質保証（QA）計画は、次のどの時点で策定する必要がありますか？
A. ソフトウェア定義の一部として
B. 実現可能性フェーズ中
C. 受け入れテスト前
D. 設計フェーズの一部として
Answer: D