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CII M05 exam
  • Exam Code: M05
  • Exam Name: Insurance law (IL) Exam
  • Version: V12.35
  • Q & A: 70 Questions and Answers
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NEW QUESTION: 1
During its first year of operations, a company produced 275.000 units and sold 250.000 units The following costs were incurred during the year:

The differences between operating profit calculated on the absorption-costing basis and on
the variable-costing basis is that absorption-costing operating profit is
A. US $62.500 0 less
B. US $200,000 greater
C. US $220,000 greater
D. US $325.000 greater
Answer: B
Explanation:
Absorption-costing operating profit will exceed variable-costing operating income because production exceeds sales, resulting in a deferral of fixed manufacturing overhead in the inventory calculated using the absorption method. The difference of US $200,000 is equal to the fixed manufacturing overhead per unit US $2,200,000 -275,000 = US $8.00) times the difference between production and sales 275,000 -250,000 = 25,000, which is the inventory change in units).

NEW QUESTION: 2
質問のドラッグアンドドロップ
ルーティングテーブルの値を左から右の正しい意味にドラッグアンドドロップします。

Answer:
Explanation:


NEW QUESTION: 3
Consider the following complete configuration sample:
<bean class="rewards.internal.RewardNetworkImpl">
<property name="accountRepository" ref="accountRepository"/>
</bean>
<bean class="rewards.internal.account.JdbcAccountRepository"/>
Which of the following statements is true? (Select one)
A. This configuration is not valid because the second bean should have an id. Its value should be "accountRepository".
B. Both (b) and (c)
C. This configuration is not valid because the first bean should have an id. Its value should be "rewardNetwork".
D. This configuration is correct
Answer: A

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