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NEW QUESTION: 1
An entity introduced a new product that carries a 2-year warranty against defects. It estimates that warranty costs will be 27, of sales in the year of sale and 3% of sales in the year following the year of sale. Sales in Year 1 and US $5 million and US $7 million, respectively, Actual costs of servicing the warranty in Year 1 and Year 2 were US $110,000 and US $260.000, respectively. What provision for warranty costs must the entity Year 2?
A. US $260.000
B. US $290.000
C. US $370.000
D. US $350.000
Answer: D
Explanation:
The warranty provision must be matched with revenue in the year of sale. Thus, the provision related to Year 2 sales must be recognized in Year 2 even if actual expenditures will not occur until Year 3_ The provision related to Year 2 sales equals US $350,000 [$7,000,0002% for the year of sale -- 3% for the year after the year of sale)].
NEW QUESTION: 2
In addition to creating a send, what is another way to route audio from a track to a submix?
A. By using Direct Output Assignment menu in the Audio Mixer
B. Tracks can only be routed with a send on a track
C. By using Track Output Assignment menu in the Audio Mixer
D. By using the write mode in the Automation Mode menu
Answer: C
Explanation:
Reference:http://helpx.adobe.com/premiere-pro/using/advanced-mixing.html
NEW QUESTION: 3
In your calculation view, you need to define a custom data source using SQL Script. In which object do you write your SQL Script?
A. Procedure
B. Scalar function
C. CDS view
D. Table function
Answer: D
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