SAP C-ARSOR-2102 Q&A - in .pdf

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NEW QUESTION: 1
새로운 실체 제품의 단가는 US $ 10,000입니다. 구매자에게는 판매 연도에 단위당 미화 250 달러, 판매 후 연도에 미화 750 달러의 비용이 예상되는 2 년 보증이 제공됩니다. 기업은 운영 첫 해에 80 대, 둘째 해에 100 대를 판매했습니다. 보증 청구에 대한 실제 지불금은 각각 1 년과 2 년에 각각 미화 10,000 달러와 65,000 달러였습니다. 운영 2 년 동안 보증 비용으로 청구되는 금액은 다음과 같습니다.
A. US $ 85,000
B. US $ 65,000
C. US $ 100,000
D. US $ 25,000
Answer: C
Explanation:
Under the accrual method, the total estimated warranty costs are charged to operating expense in the year of sale. The total estimated warranty cost per unit is US $1,000$250 +$750). In year two, 100 units were sold, so the warranty expense recognized is US $100,000.

NEW QUESTION: 2
A project team installs 2,500 light fixtures in a new office building, and each light fixture takes one hour to install. The project manager can predict that it will take 2,500 hours to complete the work. However, which of the following statements most accurately describes this parametric estimate assumption?
A. As workers complete the installation, effort will diminish and efficiency will decrease.
B. As workers complete the installation, efficiency will increase and durations will decrease.
C. As workers complete the installation, errors and risks will increase the actual completion.
D. As workers complete the installation, labor will diminish so duration will increase.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
When project team workers complete repetitive tasks, efficiency through learning will diminish the overall duration of the project tasks. A parametric estimate is an estimate that uses a parameter to predict the costs of the project, such as cost per network drop or cost per software license. Parametric estimating technique utilizes the statistical relationship that exists between a series of historical data and a particular delineated list of other variables.
Incorrect Answers:
B, C, D: These are not the valid statements.

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