Q16.
In a profit and loss analysis, which of the following is treated as a fixed cost?
a)
b)
c)
d)
Q17.
Cost of advertising in the mass media
Overtime pay for sales department employees
Commission charges associated with sale of products
Shipping costs for purchasing
Which of the following thousands of yen is the break-even point found using the income
statement shown below?
Income statement
(Unit: thousand yen)
Item
Sales
500
Outsourcing costs (variable)
350
Advertising costs (variable)
350
Labor costs (fixed)
450
Depreciation expense (fixed)
Current income
2,350
250
2,100
1000
2000
3000
4000
Which of the following describes a compliance program concerning personal information
protection?
a) A management system that is systematically integrated within a business operator for
the purpose of dealing with personal information protection.
)
b An access control program that carries out encryption and personal authentication for
the purpose of personal information protection.
)
c A plan for continuing a service that processes personal information when it has
stopped, by employing alternative means in order to restore the system that has
stopped.
d) A series of activities involving comprehensive inspections and evaluations of information systems related to personal information by an independent third party, who
then gives advice/recommendations to the head of the business operator and conducts
follow-ups.
Practice exam 2
Q18.
4,000
Materials costs (variable)
Gross profit on sales
a)
b)
c)
d)
Amount
344