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NEW QUESTION: 1
Which statement(s) is/are true?
I Under the FIFO method of inventory valuation, the assignment of costs to merchandise sold is in the same order in which the merchandise was purchased.
II). The FIFO method of inventory valuation is based on an assumption that the most recent costs incurred should be charged against current-year revenues.
III). The FIFO method of inventory valuation is based on the assumption that costs should be charged against revenues in the same order in which the costs were incurred.
IV). LIFO is considered the most conservative inventory pricing method.
A. I, II and III.
B. I, II and IV.
C. I, III and IV.
Answer: C
Explanation:
I). FIFO means 'first-in, first-out'--the first items purchased are the first items sold. Inventory costs are assigned to the merchandise sold in the same order in which the purchases of merchandise were made.
II). Under FIFO, costs are charged in the order in which they occur, but the most recent inventory costs
(purchases) are assigned to ending inventory. Inventory does not become a 'cost' until it is sold.
III). FIFO means 'first-in, first-out', in other words, the cost of the first items purchased become the cost of the first items sold.
IV). With a LIFO pricing system the inventory is valued at the oldest costs (usually the lowest because of inflation) and the values of the recent purchases (slightly higher costs) are assigned to the cost of goods sold. With higher costs of goods there will be a lower net income.

NEW QUESTION: 2
バリューチェーン活動の「改善」の目的を最もよく表しているのはどれですか？
A. 主要な改善イニシアチブをいくつかの小さなイニシアチブに編成する
B. すべてのバリューチェーン活動全体ですべての製品とサービスを継続的に改善する
C. すべての製品とサービスのビジョンと改善の方向性についての共通の理解を確保するため
D. 新しく改善されたサービスと機能を使用できるようにするため
Answer: B
Explanation:
"The purpose of the improve value chain activity is to ensure continual improvement of products, services, and practices across all value chain activities and the four dimensions of service management."
https://www.symphonysummit.com/products/defining-industry-terms-itsm-itil-itil4/#:~:text=Improve%20%E2%80%93%E2%80%9CThe%20purpose%20of%20the,four%20dimensions%20of%20service%20management.%E2%80%9D

NEW QUESTION: 3
セキュリティ管理者が新しいネットワークセグメントを設定しています。これには、WebサーバーやFTPサーバーなどの外部ユーザーがアクセスするデバイスが含まれています。
新しいネットワークセグメントを構成するMOSTの安全な方法を表すのは次のうちどれですか？
A. セグメントを既存の内部VLANに配置して、内部トラフィックのみを許可する必要があります。
B. セグメントをエクストラネットに配置し、ファイアウォールルールを設定して、内部トラフィックと外部トラフィックの両方を許可する必要があります。
C. セグメントをイントラネットに配置し、外部トラフィックを許可するようにファイアウォールルールを構成する必要があります。
D. セグメントを別のVLANに配置し、外部トラフィックを許可するようにファイアウォールルールを構成する必要があります。
Answer: B