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Which of the following description about the business priority in DSCP is correct?
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C. CS has the highest priority
D. AF has a higher priority than EF
Answer: C
NEW QUESTION: 2
BC manufactures product X and on 1 February 20X4 started a project to develop a new material for use in its production. The development project is due to be completed by 31 December 20X4 with the new material being used in production from 1 January 20X5. The development project costs have been reliably estimated at $200,000 and it is anticipated that the new material will increase the margin achieved on product X by 20%.
You are a CIMA accountant within BC and are considering how to treat the development costs of
$200,000 in the financial statements for the year ended 31 December 20X4.
In accordance with the ethical principle of professional competence and due care, which of the following statements correctly explains how these costs should be accounted for?
A. Capitalise and amortise from 1 February 20X4 because this is the date that the project commenced.
B. Expense to profit or loss because the development has not changed the nature of product X.
C. Capitalise but do not amortise until 1 January 20X5 because this is the date that the new material will start to be used.
D. Expense to profit or loss because the development project will be completed by the end of the year.
Answer: C
NEW QUESTION: 3
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C. To bring a table out of "Set Integrity Pending" state by performing only referential integrity and check constraint processing on the table.
D. To bring a table out of "Set Integrity Pending" state by performing the required integrity processing on the table.
E. To bring a table out of "Set Integrity Pending" state without performing the required integrity processing on the table.
Answer: D,E
Explanation:
Explanation/Reference:
Explanation:
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