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NEW QUESTION: 1
Under an inflationary environment with stable inventories, a firm may change to LIFO from FIFO due to which of the following reason(s)?
I. To allow earnings manipulation.
II. To improve the reported current ratio.
III. To reduce tax drain on cash.
IV. Show a more accurate representation of reported assets than FIFO.
A. I, III & IV
B. I & II
C. I, II, III & IV
D. I & III
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Under LIFO, inventory is understated and hence, current ratio is understated under normal, inflationary conditions. At the same time, COGS is larger than under FIFO due to rising prices, reducing the taxable income and leading to lower taxes. Further, firms can manipulate earnings under LIFO by changing purchasing patterns at the end of an accounting period. This happens because the LIFO COGS is determined by the prices of the latest goods purchased.

NEW QUESTION: 2
Welche der folgenden Methoden basiert GANZ auf der Verwendung von ICMP-Paketen?
A. NMAP
B. Pufferüberlaufattacke
C. Social Engineering
D. Schlumpfangriff
Answer: D

NEW QUESTION: 3
Market segmentation means that:
A. The market that the organisation is selling to has become saturated.
B. Organisations can deal quicker with customers.
C. There is only a small market that is available to consumers.
D. Customers are sub divided into smaller groups to distinguish purchaser behaviour.
Answer: D