Answer:E) the Position Analysis Questionnaire.
Explanation:The Position Analysis Questionnaire is a structured job analysis questionnaire that aids the user in conducting a quantified analysis of a given job. To complete a job analysis using the Position Analysis Questionnaire, the user reviews background information, observes the job, and conducts thorough interviews with job incumbents to determine job content then rates the extent to which each item on a standard list of Position Analysis Questionnaire job elements applies to that particular job. There are six types of rating scales used in the Position Analysis Questionnaire: Extent of Use; Importance to This Job; Amount of Time; Possibility of Occurrence; Applicability; and Item-Specific scales.
Answer:
$43,030
Explanation:
IAS 2 Inventories states that inventory is to be recognized at cost, however, subsequent measurement requires that inventory be carried at the lower of cost or net realizable amount (NRV).
As such, where the cost of inventory is higher than the NRV, it is written down to the NRV using the following entries,
Debit Inventory write off/Cost of goods sold
Credit Inventory account
with the difference between the cost and the NRV.
Inventory Quantity Unit Cost Unit NRV New unit cost
Furniture 230 $88 $103 $88
Electronics 53 $430 $315 $315
From the analysis above, the cost of inventory is lower than the NRV for Furniture, hence no adjustment is required. However, the cost of Electronics is higher than the NRV hence a write down is required. This amount is
= ($430 - $315) × 53
=$115 × 53
= $6,095
Total recorded cost(ending) of inventory before any adjustment
= (230 × $88) + (53 × $430)
= $43,030
It's somewhat see through
Answer: Transaction exposure
Explanation:
Transaction exposure, is a form of foreign exchange risk that is faced by the organizations that take part in international trade. It occurs when the fluctuation in exchange rate change a contracts value before it is settled.
It is concerned with the effect of exchange rate changes on individual transactions, most of which are short-term affairs that will be executed within a few weeks or months.
