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NEW QUESTION: 1
While observing a client's annual physical inventory, an auditor recorded test counts for several items and
noticed that certain test counts were higher than the recorded quantities in the client's perpetual records.
This situation could be the result of the client's failure to record:
A. Purchase returns.
B. Sales.
C. Purchase discounts.
D. Sales returns.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Failure to record sales returns would result in actual inventory quantities being
greater than those recorded in the perpetual inventory records.
Choice "A" is incorrect. Failure to record purchase discounts would result in a difference in recorded costs,
rather than recorded quantities.
Choice "B" is incorrect. Failure to record purchase returns would result in actual inventory quantities being
less than those recorded in the perpetual inventory records.
Choice "C" is incorrect. Failure to record sales would result in actual inventory quantities being less than
those recorded in the perpetual inventory records.

NEW QUESTION: 2
ユーザ認証：
A. 1つ以上の要因で構成されることがあります。
B. RSA SecurIDトークンが必要です。
C. ユーザーIDと同じです。
D. 常に2つの要素で構成されています。
Answer: A

NEW QUESTION: 3
Which of the following methods is NOT a method to create a 1-D Array?
A. Use the Initialize Array function.
B. Use a While Loop with auto-indexing disabled.
C. Use a For Loop with auto-indexing enabled.
D. Place an Array Shell on the Front Panel and drag a Control into the shell.
Answer: B