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NEW QUESTION: 1

A. Option B
B. Option A
C. Option C
D. Option D
Answer: C
Explanation:
Explanation
References: Kim Heldman, CompTIA Project+ Study Guide, 2nd Edition, Sybex, Indianapolis, 2017, p. 238

NEW QUESTION: 2
단기 금융의 높은 비용으로 인해 최근 기업은 고객에게 제공하는 신용 조건을 재평가하게되었습니다. 현재의 정책은 1/10, 순 60입니다. 고객이 기본 요율로 차용 할 수 있는 경우, 미수금 회수에서 바람직하지 않은 확장을 피하기 위해 회사는 어떤 기본 요율로 신용 조건을 변경해야 합니까?
A. 2 %
B. 8 %
C. 7 %
D. 5 %
Answer: B
Explanation:
Terms of 1/10, net 60 mean that a buyer can save 1% of the purchase price by paying 50 days early. In essence, not taking the discount results in the buyer's borrowing 99% of the in price for 50 days at a total interest charge of 1% of the invoice price. Because a year has 7.3 50-day per periods 365 50), the credit terms 1/10, net 60 yield an effective annualized interest charge of approximately 7.371 [(I% 99%) 7.3]. If the prime rate were higher than 7.37%, the buyer would prefer to borrow from the vendor i.e., not pay within the discount period) rather than from a bank. Consequently, an 8% prime rate could cause the vendor's receivables to increase. An entity sells 10,000 skateboards a year at US $66 each. All sales are on credit, with terms of 3/10. net 30, which means three percent discount if percent it is made within 10 days; otherwise full payment is due at the end of 30 days. One half of the customers are expected to take advantage of the discount and pay on day 10. The other half are expected to pay on day 30. Sales are ,, ict id to be uniform throughout the year for both types of customers.

NEW QUESTION: 3

A. Option B
B. Option D
C. Option C
D. Option A
Answer: B

NEW QUESTION: 4
The Account table was created using the following Transact-SOL statement:

There are more than 1 billion records in the Account table. The Account Number column uniquely
identifies each account. The ProductCode column has 100 different values. The values are evenly
distributed in the table. Table statistics are refreshed and up to date.
You frequently run the following Transact-SOL SELECT statements:

You must avoid table scans when you run the queries.
You need to create one or more indexes for the table.
Solution: You run the following Transact-SOL statement:

Does the solution meet the goal?
A. Yes
B. No
Answer: A

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    IIA IIA-IAP (Internal Audit Practitioner)

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