Program testing
a. involves individual modules only, not the full system
b. requires creation of meaningful test data
c. need not be repeated once the system is implemented
d. is primarily concerned with usability
B
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Which of the following statements pertaining to defined benefit pension plans is not correct?
A. A small change in the pension discount rate can shift the funded status of the pension from year to year. B. A curtailment loss may occur because a division of a company is sold. C. Pension expense may be allocated to different categories of expenses within an income statement. D. A company may have multiple pension plans of which some may be overfunded and some may be underfunded and they are netted together to report the overall pension asset (liability).
A company borrowed $21,000 by signing a 90-day promissory note at 12%. The total interest due on the maturity date is: (Use 360 days a year.)
A. $2520.00 B. $630.00 C. $945.00 D. $52.50 E. $315.00
Sometimes supplier selection is based on ________, which means a buyer and a seller agree to purchase each other's goods and services even though the terms of the sales may not be the best available
A) requisition B) reciprocity C) customer references D) outsourcing E) reverse marketing
Calculate the accounting rate of return for Proposal Y. (Round any intermediate calculations and your final answer to two decimal places.)
Tiberius Manufacturing is considering two alternative investment proposals with the following data:
A) 13.87%
B) 12.63%
C) 4.29%
D) 9.52%