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NEW QUESTION: 1
A physical inventory count showed an entity had inventory costing US $1.000.000 on hand
at December 31 Year 1 Excluded from this amount were the following:
Goods costing US $82,000 shipped to a customer free on board FOB) shipping point on
December 28. Year 1
They were expected to be received by the customer on January 4. Year 2.
Goods costing US $122.000 shipped to a customer free on board FB nation
December 30, Year 1 They were expected to be received by the customer on January 5, Year 2.
Compute the correct ending inventory to be reported on the shipper's balance sheet at
December 31, Year I.
A. US $1,082,000
B. US $1,000,000
C. US $1,122,000
D. US $1,204,000
Answer: C
Explanation:
The goods shipped FOB shipping point should be counted in the buyer's, not the seller's, inventory because title and risk of loss pass at the time and place of shipment. These goods were properly excluded from ending inventory. The goods shipped FOB destination were improperly excluded form the seller's ending inventory. The title and risk of loss did not pass until the time and place where the goods reached their destination and were daily tendered. Thus, the correct ending inventor is US $1,22,000$1,000,000 beginning balance
+ 122,000 good shipped FOB destination.
NEW QUESTION: 2
You are using planned cross-docking process, and in the cross-docking monitor, we can choose the optimization levels. Which of the following levels are correct? (Choose three)
A. Shipment
B. Group
C. Warehouse number
D. Delivery/transfer requirement
Answer: A,B,D
NEW QUESTION: 3
Which three protocols use UDP as a transport protocol by default? (Choose three.)
A. SMTP
B. HTTP
C. SNMP
D. TFTP
E. DNS
Answer: C,D,E
NEW QUESTION: 4
Which pair of reports is best associated with the business driver "Manage the Funnel" ?
A. "Stage Duration Age" and "Forecastby Sales Rep"
B. "Closed Opportunities by Lead Source" and "Reasons for Lead Disqualification"
C. "# of Face-to-Face Meetings" and "# of DealsWon, Lost, and In-Progress"
Answer: A