What Is the MOST Significant Benefit of an Application Upgrade

question 38

Multiple Choice

What is the MOST significant benefit of an application upgrade that replaces randomly generated session keys with certificate based encryption for communications with backend servers?

• A) Non-repudiation
• B) Efficiency
• C) Confidentially
• D) Privacy

Analyze the effects of changes in fixed costs, variable costs, and selling price on break-even points.

Identify the factors that cause the break-even point to increase or decrease.

Understand how changes in variable costs and fixed costs affect operating income.

Calculate the margin of safety and its significance in risk assessment.

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Definitions:

Beginning Inventory

The amount of inventory that a business has on hand at the start of an accounting period.

Net Sales

The total revenue a company receives from its activities after deducting returns, allowances for damaged or missing goods, and discounts.

Markup

The amount added to the cost price of goods to cover overhead and profit, expressed as a percentage of the cost.

Lower Of Cost

In accounting, a principle stating that inventory should be recorded at either its original cost or its market value, whichever is lower.