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NEW QUESTION: 1
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 but do not amortise until 1 January 20X5 because this is the date that the new material will start to be used.
B. Expense to profit or loss because the development project will be completed by the end of the year.
C. Expense to profit or loss because the development has not changed the nature of product X.
D. Capitalise and amortise from 1 February 20X4 because this is the date that the project commenced.
Answer: A
NEW QUESTION: 2
データポリシーの目的は何ですか?
A. データポリシーはデータの一貫性を強化します
B. データポリシーは更新セットのデータを標準化します
C. データポリシーは標準データのリストに適用されます
D. データポリシーによりセキュリティが強化されます
Answer: A
NEW QUESTION: 3
Where can the ports used by the IBM Sametime Meeting Server be found in the IBM WebSphere Integrated Solutions Console?
A. Environment > Virtual Hosts
B. Environment > Update global Web Server plug-in configuration
C. Resources > URL > URLs
D. Application servers > STMeetingServer > Ports
Answer: D
NEW QUESTION: 4
A. Option D
B. Option B
C. Option C
D. Option A
Answer: B,D
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