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NEW QUESTION: 1
A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine using activity-based costing.
A. Profit Per Machine using ABC: Small $376, Medium $2341, Large $986
B. Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
C. Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
D. Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
E. Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
F. Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
Answer: F
Explanation:
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-10/

NEW QUESTION: 2
Sie sind der Datenverwalter für ein Business Intelligence-Projekt.
Sie müssen doppelte Zeilen identifizieren, die in einer SQL Server-Tabelle gespeichert sind, und Erkennungen in eine CSV-Datei ausgeben.
Zur Unterstützung dieses Projekts wurde eine Wissensdatenbank für Data Quality Services (DQS) erstellt.
Sie müssen die CSV-Datei mit dem geringsten Entwicklungsaufwand erstellen.
Was tun?
A. Erstellen Sie ein Datenqualitätsprojekt.
B. Erstellen Sie eine benutzerdefinierte .NET-Anwendung basierend auf der Knowledgebase-Klasse.
C. Erstellen Sie eine Geschäftsregel für Master Data Services (MDS).
D. Erstellen Sie ein Integration Services-Paket und verwenden Sie eine Datenprofiltransformation.
E. Erstellen Sie eine gespeicherte CLR-Prozedur basierend auf der Knowledgebase-Klasse.
Answer: A
Explanation:
Erläuterung
Verweise:
http://msdn.microsoft.com/en-us/library/hh213052.aspx
http://msdn.microsoft.com/en-us/library/ff877917.aspx
http://msdn.microsoft.com/enus/library/microsoft.masterdataservices.services.datacontracts.knowledgebase.aspx
http://msdn.microsoft.com/en-us/library/bb895263.aspx

NEW QUESTION: 3
You work as an Office Assistant for Pecuniary Inc. You are creating a report in a workbook in
Microsoft Excel. The company borrowed a sum of $1000000 at 6% interest rate, which is to be
paid within 24 months. You are required to prepare a report in a workbook in Microsoft Excel,
which shows the calculation of monthly installments to be paid to repay the loan. Which of the
following formulas will you use to accomplish the task?
A. PMT(1000000, 6/12, 24, 0, 0)
B. PMT(1000000, 6%/12, 24, 0, 0)
C. PMT(6%/12, 24, 1000000, 0, 0)
D. PMT(6/12, 24, 1000000, 0,0)
Answer: C
Explanation:
According to the question, you have to calculate monthly installments for repayment of loan on
principal amount of $1000000 borrowed at 6 percent fixed yearly interest rate to be paid within 24
months. In order to accomplish the task, you will have to use the following formula:
PMT(6%/12, 24, 1000000, 0, 0)
A PMT() function is used in Excel to calculate payments due on a loan, assuming a constant
interest rate and constant payments.
Syntax:
PMT (Rate, NoOfPayments, PV, FV, Type) Here,
Rate is the rate of interest to be divided by 12 for monthly payments. NoOfPayments is the total
number of payment for the loan.
PV is the principal value.
FV is the forward value. It is the left over at the end of the payment cycle, usually left blank.
Type is either 0 or 1 indicating whether payments are made at the beginning or at the end of the
month. Usually left blank which
indicates 0 (end of month).
Answer options C and D are incorrect. These formulas contain incorrect syntaxes of the function.
Answer option A is incorrect. It is required to provide rate of interest with percent symbol (%) in
the formula.