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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2022-03-14.q256 Dumps
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Question 211

Cash interest payments in Year 2 were:

Correct Answer: B
The interest payable credited in Year 1 was US $15,000$20,000 interest expense - $5,000 amortized bond discount). Thus. the cash interest payment was US $12,000$8,000 beginning interest payable + $15,000 interest payable credited in Year 1 - $11.000 ending interest payable).
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Question 212

Presented below is a cost-volume-profit chart for a firm. Various reference points are marked on the chart with letters.

The letters CEH on the chart represent the:

Correct Answer: C
A cost-volume-profit chart contains elements lines, points, axes) that identify variable cost, fixed cost, the breakeven point, total revenue, profit, and volume in units. When the total sales revenue line rises above the total expense line, a company will have positive net income.
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Question 213

On a balanced scorecard, which of the following is not a customer measure?

Correct Answer: B
Customer measures include market share and its trend, service response time, delivery
performance, warranty returns, expense, complaints, and survey results. Economic value added, or E1 A, is a financial measure.
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Question 214

Below are data concerning the hours spent by a manufacturer's two products in its two processes.

The constraint is

Correct Answer: C
In theory of constraints (TOC) analysis, the constraint (bottleneck) operation is the slowest part of the process. It can usually be identified as the one where work-in-process backs up the most. Of this manufacturer's two operations, the one that requires the most total time is assembly.
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Question 215

Which of the following statements is true regarding cybersecurity risk?

Correct Answer: B
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