The Most Probable Number (MPN) Method Is Used

question 9

Multiple Choice

The Most Probable Number (MPN) method is used

• A) to estimate numbers of cells in samples with a high density of bacterial cells.
• B) when samples contain obligate anaerobes.
• C) to estimate numbers of cells in samples with a low density of bacterial cells.
• D) to isolate autotrophic bacteria.
• E) to determine the generation time of bacterial isolates.

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Definitions:

Net Realizable Value

The estimated selling price of an item of inventory less any direct costs of disposal, such as sales commissions.

Allowance for Doubtful Accounts

A contra-asset account representing estimated uncollectible accounts receivable due to the customer's inability to pay.

Accounts Receivable

Money owed to a company by its customers for goods or services that have been delivered but not yet paid for.

Direct Write-off

A method for recognizing bad debt expense when a specific account receivable is determined to be uncollectible, directly reducing accounts receivable and recognizing the expense.