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名词解释题
保证（Warranty）
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考题
Warranty cost is an example of an _____ .A . internal failure costB . appraisal costC . external failure costD . customer satisfaction costE . All of the above.
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Which of the following is not a cost of non-conformance?A . maintenance and calibrationB . warranty repairsC . scrapD . reworkE . All of the above.
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_____ is associated with a buyer's request for materials or equipment to meet a particular need or accomplish a specific purpose.A Express warrantyB Implied warranty of merchantabilityC Implied warranty of fitness for a particular purposeD Prescribed warrantyE None of the above.
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Which of the following is associated with a buyer's request for material to meet a particular need:A material warrantyB material guaranteesC implied warranty of salabilityD implied warranty of fitness for a particular purposeE A and C only
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192 Which of the following is associated with a buyer's request for material to meet a particular need:A. material warrantyB. material guaranteesC. implied warranty of salabilityD. implied warranty of fitness for a particular purposeE. A and C only
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72 _____ is associated with a buyer's request for materials or equipment to meet a particular need or accomplish a specific purpose.A. Express warrantyB. Implied warranty of merchantabilityC. Implied warranty of fitness for a particular purposeD. Prescribed warrantyE. None of the above
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116 Which of the following is not a cost of non-conformance?A. maintenance and calibrationB. warranty repairsC. scrapD. reworkE. All of the above
考题
124 Warranty cost is an example of an _____ .A. internal failure costB. appraisal costC. external failure costD. customer satisfaction costE. All of the above
考题
英国《1906年海上保险法》第34条第2款规定：“Where a warranty is broken, the assured cannot avail himself of the defence that the breach has been remedied, and the warranty complied with, before loss”，是指（ ）。A.保证一旦被违反，只要被保险人对违反的保证事项采取了补救措施，保险人就不得解除合同。B.保证一旦被违反，保险人就可宣布合同无效。C.保证一旦被违反，保险人从保证被违反之日起解除赔偿责任，但对于保证被违反后因保险事故造成的损失，仍应负赔偿责任。D.保证一旦被违反，保险人从保证被违反之日起解除赔偿责任，但对于保证被违反前因保险事故造成的损失，仍应负赔偿责任。
考题
The journal entry a company uses to record the estimated accrued product warranty liability is ( )
A. debit Product Warranty Expense; credit Product Warranty PayableB. debit Product Warranty Payable; credit CashC. debit Product Warranty Expense; credit CashD. debit Product Warranty Payable; credit Product Warranty Expense
考题
(b) (i) Discusses the principles involved in accounting for claims made under the above warranty provision.(6 marks)(ii) Shows the accounting treatment for the above warranty provision under IAS37 ‘Provisions, ContingentLiabilities and Contingent Assets’ for the year ended 31 October 2007. (3 marks)Appropriateness of the format and presentation of the report and communication of advice. (2 marks)
考题
5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for theyear ended 31 December 2004.The following material matters are under discussion:(a) During the year the company has begun selling a product with a one-year warranty under which manufacturingdefects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)Required:Advise the directors on the correct treatment of these matters, stating the relevant accounting standard whichjustifies your answer in each case.NOTE: The mark allocation is shown against each of the three matters
考题
The watch that is within this parcel was purchased on November 2, 2000, and is () warranty.A、underB、withinC、inD、at
考题
The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.()
考题
WhichthreeshouldbedocumentedafterupgradingaSCSIRAIDcontroller?()
A.diskutilizationB.installationdateC.adapterbaselinesD.locationslotoftheRAIDcontrollerE.statusoftheadaptercardinstallationF.RAIDcontrollerinformation（warranty，specificationsetc.）
考题
How does the Cisco Small Business Pro Service differ from the Cisco Small Business Pro warranty？（） A、 device-level warrantyB、 Cisco Small Business Pro products onlyC、 speed of hardware replacementD、 access to Cisco Small Business Support Community
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Which three should be documented after upgrading a SCSI RAID controller？（）A、 disk utilizationB、 installation dateC、 adapter baselinesD、 location slot of the RAID controllerE、 status of the adapter card installationF、 RAID controller information （warranty， specifications etc.）
考题
Which of the following items would MOST likely be kept in a documentation file for each server？（）A、 Cost of the equipmentB、 The users home directoriesC、 Server configurationD、 Warranty informationE、 Accessories that came with the system
考题
The warranty expiration date of each server should be recorded in which of the following documents？（）A、Asset managementB、Network diagramC、Server baselineD、List of vendors
考题
When does the warranty of the XIV Storage System start? （）A、when the order is placedB、when the product is shippedC、when the product is deliveredD、when the product is installed
考题
单选题Two advantages the TS1130 Tape Drive has over LTO-5 drives are（）.A
speed and capacityB
drive reuse and media reuse C
longer warranty and lower cost media D
backward compatibility with LTO-4 cartridges
考题
单选题In many industries, consumers return products for warranty repair, replacement, or recycling. （）will become more important as customers demand more flexible and favorable return policies.A
Parts serviceB
Reverse distributionC
Reverse transportationD
International logistics
考题
单选题An implied warranty of seaworthiness on the part of the vessel’s owner lies in the（）.A
Cargo ManifestB
Certificate of InspectionC
Classification CertificateD
contract of carriage，i.e. Bill of Lading
考题
单选题According to the advertisement, what special offer is the company making?A
A discount on all outdoor equipmentB
A two-year warranty on everything in stockC
A free giveaway with any large purchaseD
A new line of winter camping gear
考题
多选题Which three should be documented after upgrading a SCSI RAID controller？（）Adisk utilizationBinstallation dateCadapter baselinesDlocation slot of the RAID controllerEstatus of the adapter card installationFRAID controller information （warranty， specifications etc.）
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