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Vendor: CIPS

Exam Code: L4M6 Dumps

Questions and Answers: 104

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NEW QUESTION: 1
According to the definition of Rolled Throughput Yield which of these items best describe the purpose of RTY?
A. Accounts for losses due to rework and scrap
B. Determines incremental Growth
C. A function of Y=f(x)
D. Isolates the increase throughput
Answer: A

NEW QUESTION: 2
ユーザーの1人が、pvwaにサインインしようとすると、「ITATS006Eステーションはユーザーjsmithのために一時停止されました」というエラーメッセージを受け取ります。この問題を修正するには、どのユーティリティを使用しますか?
A. PrivateArk
B. cavaultmanager.exe
C. PVWA
D. createcredfile.exe
Answer: A

NEW QUESTION: 3
IKE first and second switching stage comprises()?(Choose three)
A. Aggressive Mode
B. Fast mode
C. Transfer mode
D. Master Mode
Answer: A,B,D

NEW QUESTION: 4
한 회사 임원이 Product Line 2에서 발생한 운영 손실에 대해 우려를 표명하고 Product Line 2를 중단 할 것을 제안했습니다. Product Line 2가 삭제되면 해당 라인의 관리자는 회사에 유지되고 다른 업무가 부여되지만 다른 직원은 유지되지 않습니다. 경영진은 제품 라인 2가 없어지면 회사 광고의 성격이 변할 수 있지만 총 금액은 변하지 않을 것이라고 지적했습니다. 제품 라인 2를 폐기 할 경우 회사의 영업 이익은 다음과 같습니다.
A. US $ 94,00 감소
B. US $ 416,000 증가
C. US $ 50,000 증가
D. US $ 234,0 감소
Answer: D
Explanation:
The operating income will decrease. Product Line 2 income will be lost, but only the traceable costs of commissions, cost of sales, and salaries will be avoided. Accordingly, the decrease will be US $234,000 [$-700.000 + $14,000 + $420,000 + $32,000)]. The other shared costs will have to be absorbed by the two remaining product lines. The segmented income statement for a retail company with three product lines is presented below:

The company buys the goods in the three product lines directly from manufacturers' representatives. Each product line is directed by a manager whose salary is included in the administrative expenses. Administrative expenses are allocated to the three product lines equally because the administration is spread evenly among the three product lines.
Salaries represent payments to the workers in each product line and therefore are traceable costs of each product line. Advertising promotes the entire company rather than the individual product lines. As a result, the advertising is allocated to the three product lines in proportion to the sales revenue. Commissions are paid to the salespersons in each product line based on 2% of gross sales. Rent represents the cost of the retail store and warehouse under a lease agreement with 5 years remaining. The product lines share the retail and warehouse space, and the rent is allocated to the three product lines based on the square footage occupied by each of the product lines.


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