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SMRP Certified Maintenance & Reliability Professional Exam Sample Questions (Q66-Q71):
NEW QUESTION # 66
When measuring the temperature of an object using a radiometric imager, which two parameters have the greatest effect on accuracy of the temperature reading on the instrument?
Answer: B
NEW QUESTION # 67
Which of the following inventory valuation methods may not be used at the end of the year?
Answer: B
Explanation:
The estimated gross profit rate method of inventory valuation may not be used at the end of the year.
According to the Generally Accepted Accounting Practices, this method may only be used at interim dates. If this method is used during the year, all of the reconciliations made at the end of the year must be declared. The other answer choices are all methods of inventory valuation that may be use at the end of the year.
NEW QUESTION # 68
Quantitative analyses, such as break even analysis, can be oversimplifications of the problem because:
Answer: C
NEW QUESTION # 69
Which of the following is a disadvantage of the FIFO system?
Answer: A
Explanation:
One disadvantage of the first-in, first-out (FIFO) system is that it is more difficult to manipulate. That is, because the order in which products enter and leave inventory is predetermined, the business cannot structure imports and exports to increase or decrease inventory levels. Another problem with the FIFO system is that current revenues are matched with older costs, which can create confusion. Also, ending inventory will be roughly the same as current replacement cost, though this is an advantage of the FIFO system. Finally, the specific identification system's method of matching cost flow and physical flow is very similar to the FIFO system.
NEW QUESTION # 70
defined by The Association for Manufacturing Technology as the percentage of potential production time during which equipment is operable. The term is applied to a single piece of manufacturing equipment (or several machines acting as a unit)
Answer: B
NEW QUESTION # 71
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