2021 Knowledge AZ-400 Points | New Exam AZ-400 Materials & Microsoft Azure DevOps Solutions Exam Outline - Alanfraser

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  • Product Description

    Exam Code: AZ-400

    Exam Name: Microsoft Azure DevOps Solutions

    Q&As: 483

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M, a manufacturing company, has had some problems with defects in one of the main products it produces. This product has been made by the company for many years and is very profitable. Last month it had over 300 defects reported by customers which is more than 15% of products sold. This is a reputation risk for M and is also affecting profitability.
Which of the following controls could M introduce to reduce defects and also increase profitability?
A. The production director could examine one in every 10 products and sign a form to say they are satisfactory.
B. M could service machinery at least once a month as recommended by the machinery supplier.
C. M could increase the number of quality control staff.
D. M could check all employees qualifications to ensure they are qualified for their jobs.
E. M could introduce a procedure where quality control staff sign a form at the end of each day to say they have examined 1 in 10 products for defects and they are satisfied with the quality.
Answer: B,D,E

A reader of a statement of cash flows wishes to analyze the major classes of gross cash receipts and gross cash payments from operating activities. Which methods of reporting cash flows from operating activities will supply that information?
A. Only the indirect method. D Neither method
B. Both the direct and indirect methods.
C. Only the direct method.
Answer: C
The statement of cash flows may report cash flows from operating activities in either an indirect or a direct format. The direct format reports the major classes of operating cash receipts and cash payments as gross amounts. The indirect presentation adjusts profit or loss to the same amount of net cash from operating activities that would be determined in accordance with the direct method. To arrive at this amount, the indirect method adjusts profit or loss for the effects of noncash transactions, deferrals or accruals of past or future operating cash flows, and income or expense related to financing or investing activities.

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