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NEW QUESTION 48
An organization has recorded the following profit and expenses: Profit before interest and tax $200,000
Sales $2,300,000
Purchases of materials $700,000
Interest expenses $30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?
- A. $60,000
- B. $51,000
- C. $34,000
- D. $320,000
Answer: D
NEW QUESTION 49
Which of the following represents the greatest exposure to the integrity of electronic funds transfer data transmitted from a remote terminal?
- A. Leased telephone circuits.
- B. Poor system documentation.
- C. Network viruses.
- D. Poor physical access controls over the data center.
Answer: A
Explanation:
Leased telephone circuits represent a direct exposure to the risk of breached
data integrity.
They use public lines that c. an be easily identified and tapped.
NEW QUESTION 50
Which of the following is an element of effective negotiating?
- A. Ensuring that the other party has a personal stake in the agreement.
- B. Basing the agreement on negotiating power and positioning leverage.
- C. Considering a few select choices during the settlement phase.
- D. Focusing on interests rather than on obtaining a winning position.
Answer: D
NEW QUESTION 51
A organization finalized a contract in which a vendor is expected to design, procure, and construct a power substation for $3,000,000. In this scenario, the organization agreed to which of the following types of contracts?
- A. A cost-reimbursable contract.
- B. A time and material contract.
- C. A bilateral contract.
- D. A lump-sum contract.
Answer: D
NEW QUESTION 52
Is PERT analysis a control tool or a planning tool?
- A. Option A
- B. Option C
- C. Option D
- D. Option C
Answer: D
Explanation:
PERT Program Evaluation and Review Technique) is applied in the management of complex projects. It analyzes the project in terms of its component activities and determines their sequencing and timing. Thus, it systematically combines planning with control.
NEW QUESTION 53
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