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NEW QUESTION 35
When attempting to devise creative solutions to problems, team members initially should do which of the following?

• A. Suspend assumptions and negative feedback
• B. Provide documentation to support their positions
• C. Weight suggestions based on the speaker's level of authority.
• D. Discuss the details of all options presented

Answer: D

NEW QUESTION 36
An entity obtaining short-term financing with trade credit will pay a higher percentage financing cost, everything else being equal, when the:

• A. Items purchased have a higher price.
• B. Discount percentage is lower.
• C. Supplier offers a longer discount period.
• D. Items purchased have a lower price.

Answer: C

Explanation:
If the discount period is longer, the days of extra credit obtained by forgoing the discount are fewer. Assuming other factors are constant, the result is that the cost of trade credit, that is, the cost of not taking the discount, is greater.

NEW QUESTION 37
To remove the effect of seasonal variation from a time series, original data should be:

• A. Divided by the seasonal factor.
• B. Increased by the seasonal factor.
• C. Multiplied by the seasonal factor.
• D. Reduced by the seasonal factor.

Answer: A

Explanation:
Seasonal variations are common in many businesses. To remove the effect of seasonal variation from a time series, the original data with the four trends) is divided by the
seasonal norm.

NEW QUESTION 38
Misstatements in a batch computer system caused by incorrect programs or data may not be detected immediately because:

• A. Errors in some transactions may cause rejection of other transactions in the batch.
• B. The identification of errors in input data typically is not part of the program.
• C. There are time delays in processing transactions in a batch system. D The processing of transactions in a batch system is not uniform.

Answer: C

Explanation:
Tran actions in a batch computer system are grouped together, or batched, prior to processing. Batches may be processed either daily, weekly, or even monthly. Thus, considerable time may elapse between the initiation of the transaction and the discovery of an error.

NEW QUESTION 39
......

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