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NEW QUESTION: 1
資産番号の範囲を定義するとき、どの属性を考慮する必要がありますか？
注：この質問には2つの正解があります。
A. 資産番号範囲は減価償却レベルのチャートで定義されます
B. 各資産クラスは、内部または外部の番号範囲を持つことができます
C. 各資産番号範囲を一意の資産クラスに割り当てる必要があります。
D. 資産番号範囲は資産クラスに対して定義され、会社コード固有です
Answer: B,D

NEW QUESTION: 2
Identifizieren Sie die fehlenden Wörter im folgenden Satz. Ein Projekt ist [? ] Organisation, die zum Zweck der Lieferung von Geschäftsprodukten erstellt wurde.
A. eine Firma
B. eine externe
C. eine vorübergehende
D. ein technischer
Answer: C

NEW QUESTION: 3
An assembly plant accumulates its variable and fixed manufacturing overhead costs in a
single cost pool, which is then applied to work in process using a single application base.
The assembly plant management wants to estimate the magnitude of the total manufacturing overhead costs for different volume levels of the application activity base using a flexible budget formula. If there is an increase in the application activity base that is within the relevant range of activity for the assembly plant, which one of the following relationships regarding variable and is true?
A. The variable cost per unit is constant, and the total fixed costs increase.
B. The variable cost per unit is constant, and the total fixed costs decrease.
C. The variable cost per unit increases and the total fixed costs remain constant.
D. The variable cost per unit and the total fixed costs remain constant.
Answer: D
Explanation:
Total variable cost changes when changes in the activity occur within the relevant range. The cost per unit for a variable cost is constant for all activity levels within the relevant range. Thus, if the activity volume increases within the relevant range, total variable costs will increase. A fixed cost does not change when volume changes occur in the activity level within the relevant range. If the activity volume increases within the relevant range, total fixed costs will remain unchanged.