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Quelle institution a la compétence exclusive de l'interprétation conforme et uniforme du droit de l'Union?
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- 11) Cost of sales is calculated by:A) adding the cost of inventory on hand at the start of the period minus the cost of any purchases of materials during the year and then subtract the cost of ending inventory.B) adding the cost of the inventory at the start of the period plus the cost of any purchases of materials during the year and then subtract the cost of the ending inventory.C) adding the cost of the inventory on hand at the start of the period plus the cost of any purchases of materials during the year and then add the cost of the ending inventory.D) adding the cost of the inventory on hand at the end of the period plus the cost of any purchases of materials during the year and then subtract the costs of the beginning inventory.
- 12) Earnings before interest and taxes: A) is the same as EBITDA.B) refers to the gross profit minus operating expenses minus interest.C) refers to gross profit minus operating expenses.D) Both A and C.