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NEW QUESTION: 1
RST sells computer equipment and prepares its financial statements to 31 December.
On 30 September 20X5 RST sold computer software along with a two year maintenance package to a customer. The customer is given the right to return the goods within six months and claim a full refund if they are not satisfied with the computer software. The risk of return is considered to be insignificant for RST.
How should the revenue from this transaction and the right of return be recognised in the financial statements for the year ended 31 December 20X5?
A. Recognise 100% of the revenue from both the sale of goods and the maintenance contract and create a provision for the anticipated level of returns.
B. Recognise 12.5% of the revenue from both the sale of goods and the maintenance contract and do not create a provision for the anticipated level of returns.
C. Recognise 100% of the revenue from the sale of goods,12.5% of the revenue from the maintenance contract and create a provision for the anticipated level of returns.
D. Do not recognise any revenue from the sale of goods or the maintenance contract and do not create a provision for the anticipated level of returns.
Answer: C
NEW QUESTION: 2
When we talk about portfolios, programs and projects, it is inevitable to mention the business value which is the sum of tangible and intangible assets of an organization, also known as the net quantifiable benefit. When it comes to business value, at which level of the organization is the Business Value achieved?
A. Project
B. Operational
C. Portfolio
D. Program
Answer: B
Explanation:
Explanation
Portfolios optimize the pursuit of BV by choosing which initiatives to undergo and by prioritizing them to meet goals and objectives. This is why greater BV is generated through portfolios Programs improve the generation of BV by realizing benefits aligned with strategic objectives and by linking different projects together to realize greater benefits Projects optimize the delivery of BV by producing outputs for a program objective; after all, the deliverable is generated at the project level where the project manager will optimize the delivery in terms of cost, time, scope and quality.
BV is then acquired at the level of operations and normally expressed in monetary terms. BV is achieved at operational level because take an example of designing a software application that will help your sales unit have faster "order processing time" thus gaining more contracts which will be reflected in a 5% revenue increase each year. BV starts to be acquired when the sales unit starts using the software application and not a minute before (and this is at operations level)
NEW QUESTION: 3
Was ist eine Funktion des Wireless LAN Controllers?
A. Registrieren Sie sich bei einem einzelnen Zugriffspunkt, der den Verkehr zwischen kabelgebundenen und kabellosen Endpunkten steuert.
B. Verwenden Sie SSIDs, um zwischen drahtlosen Clients zu unterscheiden.
C. Überwachen Sie die Aktivität in drahtlosen und kabelgebundenen LANs
D. LWAPP-Pakete an Zugriffspunkte senden.
Answer: D
Explanation:
Lightweight APs (LAPs) is devices require no initial configuration. LAPs use the Lightweight Access Point Protocol (LWAPP) to communicate with a WLAN controller (WLC), as shown in the below figure. Controller-based APs are useful in situations where many APs are required in the network. As more APs are added, each AP is automatically configured and managed by the WLC.