According to the S.M.A.R.T objective framework, what is the characteristic of realistic
objectives?
A) objectives that are precise about what they intend to achieve and can be quantified to
gauge their effectiveness
B) objectives that are rational and allocate adequate amount of resources to support their
completion
C) objectives that are clear about when they are expected to be completed
D) objectives that are possible and leverage existing capabilities and skills to ensure their
accomplishment
B
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Companies pursuing a differentiation strategy are most likely to use which pay level policy?
A) market lead B) market average C) market lag D) market match
Mariah Company has inventory at the end of the year with a historical cost of $95,000. Mariah Company uses the perpetual inventory system. Under the LCM rule, the current replacement cost is $75,600
Under U.S. GAAP, the journal entry to record the write-down to LCM will: A) debit Cost of Goods Sold for $19,400 and credit Inventory for $19,400. B) debit Cost of Goods Sold for $19,400 and credit Purchases for $19,400. C) debit Inventory for $19,400 and credit Cost of Goods Sold for $19,400. D) debit Purchases for $19,400 and credit Cost of Goods Sold for $19,400.