32,667 units is the break-even sales (units) if fixed costs are reduced by $40,000 .
The Break- even point is calculated by,
Break-even point = Fixed cost / Sales per unit - Variable per unit
Break-even point = 49000 / 35 -20
= 49000/15
= 32,667
Hence the Break- even point in sales is 32,667 units .
The break-even point (break-even price) for a transaction or investment can be calculated by comparing the market price of the investment to its beginning price. When the two prices are equal, the breakeven point has been reached. Divide the total fixed costs of production by the revenue per unit less the variable costs per unit to arrive at the staff accountant's definition of the break-even point.
Fixed costs in this context are expenses that remain constant regardless of the number of units sold. The break-even point is the level of production where total sales for a product equal entire expenses.
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Schopp Company makes swimsuits and sells these suits directly to retailers. Although Schopp has a variety of suits, it does not make the All-Body suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. The department indicates that the All-Body suit would sell for approximately $114. Given its experience, Schopp believes the All-Body suit would have the following manufacturing costs.
Direct materials $29
Direct labor 28
Manufacturing overhead 45
Total costs $102
Assume that Schopp uses cost-plus pricing, setting the selling price 24% above its costs. What would be the price charged for the All-Body swimsuit?
assume that Schopp uses target costing. What is the price that Schopp would charge the retailer for the All-Body swimsuit?
What is the highest acceptable manufacturing cost Schopp would be willing to incur to produce the All-Body swimsuit, if it desired a profit of $26 per unit?
Cost accounting refers to the process of recording, classifying, summarizing, allocating, and analyzing the different alternative measures to control costs. Its purpose is to guide the management on how to control costs effectively and maximize productivity. It provides detailed information on the costs that need to be focused on and finds out an alternative course of action to control the costs in the future.
Types of Cost Accounting:
• It is a method of alternating the estimated cost with an actual cost and showing the periodic variances of the estimated cost with its actual costs.
Standard cost accounting:
• Activity-based costing: It is a method of identifying the activities performed by a company and allocating the indirect costs to the products and services based on the actual consumption by each product or service.
• Resource consumption accounting: It is a management theory that explains the comprehensive management accounting approach which helps the management to make decisions for the company’s overall growth.
• Throughput accounting: It is an accounting approach that helps the management to make decisions for the company’s profitability growth.
• Life Cycle Costing: It is a measure used to analyze the pending and future costs and find out alternative measures that would have a positive impact on such costs. It compares the initial investment possibilities and evaluates the least-cost courses of action for a period of twenty years.
• Environmental Accounting: It is an accounting that identifies the use of natural resources, analyzes the costs associated with it and its impact on the environment, and provides detailed cost information with alternative courses of action.
• Target Costing: It is an accounting method to evaluate the cost of a product’s life cycle which would be effective, functional, qualitative, and able to generate expected profit.
Cost plus pricing: Cost plus pricing is a method in which the selling price is calculated by adding direct materials, direct labor, and manufacturing overhead for a product and then adding specific markup cost to a product unit cost. It is otherwise called value-based pricing.
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occur when employees have special or private interests that are substantial enough to interfere with their job duties.
A conflict of interest arises when employees at any level have special or private interests that are substantial enough to interfere with their job duties.
A conflict of interest occurs when an individual's personal interests (family, friendships, financial or social factors) may interfere with their judgment, decision or action at work. Government agencies take conflicts of interest very seriously and are therefore regulated. Industry associations, companies, and universities, including our university, comply with this by incorporating conflicts of interest into our policies, regulations, and operating procedures. Our university requires us to adhere to the Florida Code of Ethics for Officers and Employees, including standards of conduct and reporting requirements.
Conflicts of interest are the most common conflicts between requirements and interests. Conflicts of interest of various types may arise depending on the nature of the relationship and its relationship to organizational rules or federal and state laws.
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To determine how well her business is doing, Darlene should monitor the return on her investment (equity) because it is a better measure of performance than
the absolute dollar amount of income.
Darlene should keep an eye on her return on investment (equity) because it is a more accurate indicator of performance than the precise dollar amount of revenue.
Financial ratio analysis is a tried-and-true technique for examining a company. Financial ratio analysis is used by Wall Street investment firms, bank loan officers, and savvy business owners to uncover information about a company's prospective as well as its financial health. Financial ratio analysis is neither sophisticated nor difficult, despite the fact that it could be a little strange to you.
It is nothing more complicated than straightforward comparisons between particular data points taken from the income statement and balance sheet of your organization. You may recall from elementary school that a ratio is the relationship between two numbers. It is "the relative magnitude of two values, expressed as the quotient of one divided by the other," as your arithmetic teacher may have phrased it. You can consider looking at the price-earnings ratio of a publicly traded corporation if you are considering purchasing shares.
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Correct Question:
To determine how well her business is doing, Darlene should monitor the return on her investment (equity) because it is a better measure of performance than _____________________.
Inthe context of the study conducted by Lazarova and Caligiuri, which of thefollowing refers to the most important HRM practice for successfulrepatriation?
A)continuous communication with the home office
B)financial and tax assistance
C)agreement about position upon repatriation
D)visible signs that the company values international experience
The correct response would be Option (D), Visible indicators that the business values international experience rank as the most crucial HRM practice for successful repatriation.
When repatriation happens, Employees frequently encounter significant variations between organizational practices and national cultures.
Career planning meetings need to be held by the organization to complete the repatriation. A career planning session gives employees the tools they need to make professional decisions and helps them feel at home in the workplace.
Human resources practices that fall within the definition of HRM include employee staffing, staff development, performance management, compensation management, and encouraging employee involvement in decision-making.
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Caitlyn and Daniela are going out for pizza to their local gourmet pizza shop. They order a pizza with a total of 5 toppings. The restaurant charges 8 dollars for a pizza, plus $1 per basic topping and $2 per premium topping. The girls spend a total of $15 on their pizza. Let x = the number of basic toppings and y = the number of premium toppings. How many basic and how many premium toppings did they order?
answer choices
A. 7 basic toppings and no premium toppings
B. 3 basic toppings and 2 premium toppings
C. 7 basic toppings and no premium toppings
D. No basic toppings and 5 premium toppings
Pizza is an Italian dish made of a typically round, flat base made of leavened wheat-based dough that is topped with tomatoes, cheese, and frequently other ingredients (such as different kinds of sausage,
mushrooms, onions, olives, vegetables, meat, ham, etc.. The pizza is then baked at a high temperature, traditionally in a wood-fired oven. [1] A pizzetta is another name for a little pizza. A pizzaiolo is someone who creates pizza. In Italy, a knife and fork are used to consume the unsliced pizza that is offered in restaurants. However, in informal settings, it is cut into wedges and eaten with the hand. The word "pizza" first appeared in writing in the 10th century.
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which of the following scenarios illustrates a solution for the problem of getting states to comply with federal government policies, as described in the passage? responses the federal government can withhold highway funds from states that do not raise the age to drink alcohol to 21. the federal government can withhold highway funds from states that do not raise the age to drink alcohol to 21. the federal government can place a tax on any goods that an individual regularly transports across state borders. the federal government can place a tax on any goods that an individual regularly transports across state borders. both the states and the federal government have the power to issue income taxes. both the states and the federal government have the power to issue income taxes. a constitutional amendment can be passed to override a supreme court decision.
The federal government can withhold highway funds from states that do not raise the age to drink alcohol to 21.
What exactly is an alcohol?(AL-kuh-hol) a molecule present in beverages including beer, wine, and liquor. Some medications, mouthwashes, home goods, and essential oils also contain it (scented liquid taken from certain plants). It is produced using yeast and carbohydrates in a chemical process known as fermentation.
Why is drinking bad for you?Chronic illnesses and other grave issues including high blood pressure, heart disease, stroke, liver disease, and digestive issues can all develop over time as a result of heavy alcohol consumption, including these ones: liver disease. Breast, mouth, throat, esophagus, voice box, liver, colon, and rectum cancers are among the most common types.
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1.Consider the following diagram. How will the database relationship between Employees and Sales Orders be implemented?
1..1
Products
Sales
Orders
Employees
1..*
0..
1..*
Cash
Cash
Receipts
Customers
1..1
0..*
0..
1..1
Multiple Choice
The Sales Order ID will be included as a foreign key in the Employees table.
The Employee ID will be included as a primary key in the Employees table.
The Sales Order ID will be included as a primary key in the Employees table.
The Employee ID will be included as a foreign key in the Sales Orders table.
The database relationship between Employees and Sales Orders be implemented by the The Employee will be included as a foreign key in the Sales Orders table.
To create a brand new desk containing a overseas key column that references every other desk, use the key-word FOREIGN KEY on the give up of the definition of that column. Follow that with the call of the referenced desk and the call of the referenced column in parentheses.
A overseas key is a column or mixture of columns this is used to set up and put into effect a among the records in tables. There are commonly 3 kinds of relationships: one-to-one, one-to-many, and a column or columns of records in a single desk that refers back to the specific records values -- frequently the number one key records -- in every other desk. Foreign keys hyperlink collectively or greater tables in a relational database.
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M International ("M") and W Inc. ("W," a competitor of M) have been engaged in longstanding litigation over a specific patent infringement matter. Below is a summary timeline of specific events that have taken place related to this matter: 1. In May 2007, W filed a claim against M for patent infringement. 2. For the year ended December 31, 2007, management of M determined that a loss for this matter was probable and represented that the estimate of loss was in the range of $10 million to $15 million, with $12 million being the most likely amount of loss within the range. 3. A jury trial took place in September 2009. 4. The jury reached a verdict on September 24, 2009, and a judgment was ordered infavor of W. The judgment required M to pay W $14 million. 5. In November 2009, M filed a Notice of Appeal with the Court of Appeals. 6. In December 2010, the Court of Appeals issued a ruling in favor of M’s appeal and reversed the lower court’s ruling on the matter. This meant that the Court of Appeals overturned the jury verdict and the $14 million judgment against M. 7. On December 20, 2010, management of M determined this matter was closed upon discussions with in-house legal counsel. Required: 1. For the year-end December 31, 2007, financial statements, what amount should M record as a liability? 2. For the year-end December 31, 2009 financial statements, should M adjust its liability? If so, what amount should be recorded; and should the amountof the adjustment be considered a 2009 event or a prior period adjustment? 3. For the year-end December 31, 2010 financial statements, what amount should M record as a liability?
a). M should record a liability of $12 million for the fiscal year that ended on December 31, 2007.
b) Based on the lower court's ruling, an additional liability of $ 2 million needs to be recorded for the fiscal year that ended on December 31, 2009. It is necessary to raise the obligation from $ 12,000,000 to $ 14,000,000.
c). Due to a favorable ruling from the Court of Appeals, M does not need to register any liability for the fiscal year that concluded on December 31, 2007. Reversing the responsibility is necessary.
a). A loss contingency must be recognized in accordance with ASC 450 if the loss is regarded as probable and the magnitude of the loss can be reasonably assessed. The best estimate within that range is recorded as a liability under US GAAP if a range of losses from the litigation claim are assessed and a best estimate is provided within that range. The low end of the range must be recorded if a best estimate is not available within that range. Since the best estimate within the range is now available, $ 12 million is acknowledged as liability in the case at hand.
b). The change should not be viewed as a prior period adjustment but rather as a 2009 event. The first estimate was reasonable and made in good faith, therefore the justification. The details of the lawsuit's nature and the scope of any potentially significant losses would have previously been mentioned in the notes to the financial statements for 2007. Therefore, the users of the financial statements would already be aware that the loss reported is merely a reasonable estimate rather than a precise measurement.
c). The liability is no longer required and should therefore be reversed because the loss from the case is no longer likely as a result of the favorable Appeals court ruling and as per the view of the in-house legal counsel referring to the subject as closed.
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Correct Question:
M International (“M”) and W Inc. (“W,” a competitor of M) have been engaged in longstanding litigation over a specific patent infringement matter. Below is a summary timeline of specific events that have taken place related to this matter: 1. In May 2007, W filed a claim against M for patent infringement. 2. For the year ended December 31, 2007, management of M determined that a loss for this matter was probable and represented that the estimate of loss was in the range of $10 million to $15 million, with $12 million being the most likely amount of loss within the range. 3. A jury trial took place in September 2009. 4. The jury reached a verdict on September 24, 2009, and a judgment was ordered infavor of W. The judgment required M to pay W $14 million. 5. In November 2009, M filed a Notice of Appeal with the Court of Appeals. 6. In December 2010, the Court of Appeals issued a ruling in favor of M’s appeal and reversed the lower court’s ruling on the matter. This meant that the Court of Appeals overturned the jury verdict and the $14 million judgment against M. 7. On December 20, 2010, management of M determined this matter was closed upon discussions with in-house legal counsel. Required:
a. For the year-end December 31, 2007, financial statements, what amount should M record as a liability?
b. For the year-end December 31, 2009 financial statements, should M adjust its liability? If so, what amount should be recorded; and should the amountof the adjustment be considered a 2009 event or a prior period adjustment?
c. For the year-end December 31, 2010 financial statements, what amount should M record as a liability?
morgan mayfield gives a number of reasons why we should turn off our cell phones during class. it appears that mayfield is one of those luddites who are opposed to technology altogether. no computers, no ipods, no palm pilots--that's what mayfield wants. but that's just ridiculous. it's clear that mayfield is wrong.
Morgan Mayfield is not totally wrong, she is absolutely right that we should turn off our mobile phones during classes because it distracts us from studying in numerous ways. It doesn't mean that she opposes technology altogether. Using a mobile during class is a distraction and it's a disadvantage of technology.
Distractions from technology have a subtle effect on how you think, adapt, and solve problems. For instance, you may look up information on something you saw on television. When you do this, it diverts your attention from the programme and lessens the likelihood that your brain will use its memory.
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Laramie, Inc., has an operating environment with considerable uncertainty. The company prepares the budget for several different volume levels.
Laramie had the following budgeted data:
Budgeted variable costs per unit: Direct materials $ 7.00
Direct labor 10.00
Supplies 1.00
Indirect labor 0.50
Power 0.05
Budgeted fixed overhead for 2018: Supervision $4,000
Depreciation 3,000
Rent 2,000
What is the difference in total budgeted costs between the volume range of 4,000 and 5,000 units?
$2000 is the difference in total budgeted costs between the volume range of 4,000 and 5,000 units.
What are budgeted costs?Budgeted costs are anticipated future costs that the company anticipates racking up in the future. In other words, based on anticipated revenues and sales, it is an estimated expense that management thinks will be incurred in a future period. A cost budget is a financial plan that details the anticipated expenses associated with operating a firm, tackling a project, or creating a product. Cost budgets are created for project-related expenses that are large. The cost budget can be created for any time frame, whether it be a quarter, semester, or year. In business, the process of creating a budget involves estimating a company's future revenues and outlays (the money used to pay for expenses and bills).
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from the money model above and starting at point ffr1, ms1, which point would be the new (interest rate, quantity of money), from an increase in rgdp and purchase of t-bills by the fed. select an answer and submit. for keyboard navigation, use the up/down arrow keys to select an answer. a ffr1, ms1. b ffr2, ms2. c ffr1, ms2. d ffr3, ms1. e ffr3, ms2.
Use the up/down arrow keys to go to ffr1, ms2 from the money model above, starting at point ffr1, ms1, which would be the new keyboard navigation.
What in economics is FFR?The interest rate that banks charge other institutions for overnight loans of excess funds from their reserve balances is known as the federal funds rate. Banks are required by law to keep a reserve in an account with a Federal Reserve bank equal to a predetermined portion of their deposits.
What is the average FFR?A typical outcome falls between 0.94 and 1. Any value below that indicates that you require medical attention since your blood flow is not as high as it should be.
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A party that is determined to have caused environmental damage may be subject to which of the following? Choose 3 answers. paying civil and criminal penalties and being subject to imprisonment conducting an environmental compliance audit paying for restitution conducting a clean-up
A party that is determined to have caused environmental damage may be subject to a)paying civil and criminal penalties and being subject to imprisonment and c) paying for restitution.
Since the passage of the Superfund law in 1980, there has been a marked increase in the criminal enforcement of environmental regulations. For prosecutors looking for speedy outcomes in environmental trials, corporate officers, managers, and employees are frequently top targets.
The truth is that draconian mandatory sentencing standards result in business executives being imprisoned. Without any personal involvement or knowledge, guilt can be established and a sentence of imprisonment can be given.
The "responsible corporate official" doctrine, which states that if there is a "responsible relationship" between a corporate official and the illegal activity, then such official can be liable even if such official is not personally involved in or aware of the illegal activity, results in the corporate official's liability.
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From the following list, select all the statements that correctly characterize or define e-commerce ubiquity.
The term refers to the degree an organization has gained access to consumers, thus increasing the likelihood of product or service adoption.
It is the ability of an organization to create a strong presence among consumers in many places, with minimal time constraints, to sell the products and services they offer.
It gives customers the ability to purchase products and services regardless of time or location.
The statements that correctly characterize or define e-commerce ubiquity is: it gives customers the ability to purchase products and services regardless of time or location.
E-commerce is a commercial transaction through the internet. Because of the nature of the internet, this kind of business is not bounded by time and space, everyone who can access the internet can conduct the transactions anytime, anywhere. This is the definition of e-commerce ubiquity which refers to the ability of the customers to purchase products and services regardless of time and location. This is why e-commerce has more advantages over the conventional business, because customers can access this e-commerce 24 hours a day, 7 days per week non-stop.
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Robin, who is a head of household and age 42, provides you with the following information from his financial records for 2020. Robin itemizes deductions. Regular income tax liability Positive AMT adjustments AMT preferences Taxable income $143,145 30,000 100,000 481,000 Calculate Robin's AMT for 2020. O a $7,267. O b. $10,047 O c. $12,636. O d. $15,126.
b .$10,047
How do you figure out your tax obligation from your taxable income?Your gross tax obligation is determined by your taxable income less any tax deductions. Your total income tax liability is the sum of your gross tax liability and any tax credits you are entitled to.
Which modifications apply to AMT?"Tax preferences" or "adjustments" are the names given to these things. Only that adjustments substitute a special AMT treatment for the ordinary tax treatment for an item sets them apart from preferences.
Taxable Income: What Does It Mean?Any gross income produced that is factored into the calculation of your tax liability is referred to as taxable income. It is essentially your adjusted gross income minus any deductions. Included are any pay from the employer, including wages, tips, salaries, and bonuses. Investment
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1. A and B each contribute $30,000 cash to the ABC partnership and C contributes land held for more than one year, worth $60,000 and subject to a recourse debt of $30,000. A, B and C are all general partners with a one- third interest in the profits and losses of ABC. (a) What are the tax consequences to A, B, C and ABC if the land has a basis to C of $40,000 and the partnership assumes the debt? (b) Same as (a), above, except that the land has a basis to C of $10,000. What could C do to avoid this result? (c) Same as (a), above, except that the debt is nonrecourse, and the partners agree that for purposes of allocating nonrecourse liabilities they each have a one-third interest in profits. (d) Same as (b), above, except that the debt is nonrecourse and the partners agree that for purposes of allocating nonrecourse liabilities they each have a one-third interest in profits.
None of the partners or the partnership itself. On the property in which they have a partnership interest, each partner has a carryover basis.
Each partner is considered to have assumed one third of the debt ($10,000) in regard to the liability. As a result, C's basis decreases to $20,000 while A and B's basis increases to $40,000
Assets A.B. $60,000 Bk. are shown on the partnership's balance sheet. Val.
Cash Land $60,000 $60,000 Partners' Capital and Liabilities A.B. Bk. Val.
Liabilities:
$30k - $40k Capital:
A $40,000 $30,000 B $30,000 C $20,000 $30,000 $40,000 Total $100,000 $100,000 $120,000 b. The same as (a) above, with the exception that the land has a $10,000 basis to C.
Using Sections 721, 722, 723, 752, and 753, neither the partnership nor the contribution is acknowledged. Partner A and partner B each have a carryover basis on the property in their partnership interest. Each partner is considered to have assumed one third of the debt ($10,000) in regard to the liability.
As a result, A and B's basis increases to $40,000. A $10,000 LTCG (most likely LTCG, depending on how C held it) must be acknowledged by C. C has a zero-based partnership interest.
C could either contribute an asset or cash with a basis of at least $10,000 or take on at least $10,000 more of the liability in order to avoid this recognition of gain.
Liabilities and capital assets of the partnership are listed on the A.B. Bk. balance sheet. Val.
Capital: Cash $60,000 $60,000 Land $20,000 $60,000
Total Obligations:
A.B.
Bk. Val.
$30,000
A $40,000 $30,000
B $40,000 $30,000
C $0
$30,000
$80,000 $120,000
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The accuracy of the market extraction method depends on an accurate reproduction cost new estimate for subject property improvements and ______.
The accuracy of the market extraction method depends on an accurate reproduction cost new estimate for subject property improvements and actual comparable sales of both improved properties and vacant sites.
To make sure that the improvement value extrapolated from the comparable sales is reasonably correct, vacant land sales are essential. The Market Extraction Method consists of the following steps. Find the given property's improvements cost new (RCN). Find sales of comparable properties, calculate the entire physical depreciation of each comparable sale as of the selling date, and calculate the transaction's contributing land value. The Age-Life Method's fundamental premise is that degeneration happens at a consistent average annual pace.
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Stormy Weather has no attractive investment opportunities. Its return on equity equals the discount rate, which is 10%. Its expected earnings this year are $4 per share. Find the stock price, P/E ratio, and growth rate of dividends for plowback ratios of: (Leave no cells blank - be certain to enter "0" wherever required. Do not round intermediate calculations. Enter the growth rate as a percent rounded to 1 decimal place.)
Plowback Ratios Stock Price P/E Ratio Growth Rate of
Dividends
a. Zero $ %
b. .50 %
c. .80 %
Plowback ratio can be calculated using the stock price and growth rate of dividend. It is the fraction of companies net earning that are retained yo be reinvested.
The term Plowback ratio is the fraction of earnings that a firm retain for the future investment purposes and the remaining portion is distributed among shareholders as dividends. It is also known as Retention ratio and the sum of plowback ratio and dividend payout is always equal to 1.
g = ROE × b
Where g = Growth Rate (%)
ROE = Return on Equity
b = Plowback Ratio
plowback ratio of 0, Stock price = $30.00, P/E ratio = 10, Growth rate of dividends = 0
For plowback ratio of 0.50, Stock price = $31.50, P/E ratio = 10.5, Growth rate of dividends = 5%
For plowback ratio of 0.70, Stock price = $32.10, P/E ratio = 10.7, Growth rate of dividends = 7%
Accordingly we can calculate the plowback ratio.
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Both large and small companies use proposals to solicit or place competitive bids on projects. Most proposals are external and are a critical means of generating income. What type of proposal is written to obtain funding from agencies that support worthwhile causes? a. Informal proposal b. Grant proposal
Both large and small companies use proposals to solicit or place competitive bids on projects. Most proposals are external and are a critical means of generating income. The type of proposal is written to obtain funding from agencies that support worthwhile causes Grant proposal. The correct answer is B.
What traits set a successful grant application apart?A strong grant proposal should be concise, clear, and persuasive. Avoid being overly lengthy while still giving the donor enough details so that they can understand your request and know that you've given it some thought. The narrative you give in your grant application should also aid the sponsor in comprehending your project.
What is the purpose of a grant?The government may provide grants in order to support your initiatives and ideas for providing public services and fostering the economy. Numerous programs in the Catalog for Federal Domestic Assistance, such as ground-breaking research initiatives, vital recovery measures, and others, are funded by grants (CFDA).
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Rollerbeam Inc., a provider of engineering services, is looking to hire several maintenance engineers. Rollerbeam's HR department checks with the company's engineering department to confirm that the scenarios mentioned in the test are plausible real-world scenarios that maintenance engineers might face. Which of the following types of validation is Rollerbeam's HR team performing?
The type of validation which Roller beam's HR team performing is Content validation.
What is Content validation?Examining an instrument's content validation determines whether it adequately captures each pertinent aspect of the concept it seeks to assess. A theoretical concept, topic, or idea—specifically, one that is typically not directly measurable—is referred to as a construct in this context. One of the four forms of assessment validity is content validity.
Further the degree to which a measure accurately captures all aspects of a certain construct is referred to as content validation in psychometrics.
Therefore credibility of a survey or evaluation questionnaire is known as content validity. This helps HR managers gauge how well a test used in the employee shortlisting or selection process is working.
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The following data are available for Deli Corporation.
Net income $200,000
Depreciation expense 60,000
Dividends paid 90,000
Loss on sale of land 15,000
Decrease in accounts receivable 10,000
Decrease in accounts payable 45,000
Net cash provided by operating activities is:
Select one:
A. $140,000.
B. $260,000.
C. $160,000.
D. $240,000.
E. None of the above.
From the following data available for Deli Corporation the net cash provided by operating activities is $240,000.
A company's financial accounts will reveal an amount known as net cash. It is calculated by deducting all of the company's liabilities from its total cash. When analyzing a company's cash flow, the net amount is often used.
Net cash can also mean the amount of cash remaining after a transaction has been completed and all related expenses and deductions have been taken into account. To determine net cash, which is a number that appears on a company's financial statements, total liabilities are subtracted from total cash.
Hence the correct option is D
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"I believe that it must be the policy of the United States to support free peoples who are resisting attempted subjugation by armed minorities or by outside pressures. I believe that we must assist free peoples to work out their own destinies in their own way. I believe that our help should be primarily through economic and financial aid which is essential to economic stability and orderly political processes."
The statement above is taken from
The statement above is taken from Harry S. Truman's Truman Doctrine.
The Truman Doctrine, created by President Harry S. Truman, stated that the United States would offer political, military, and economic support to any democratic nation under attack from internal or external authoritarian forces.
The Truman Doctrine, also known as the policy of containment, was President Harry Truman's international doctrine under which the US would offer political, military, and economic assistance to democratic nations under communist danger in an effort to stop communism from spreading.
The Truman Doctrine's main objectives were to stop the Soviet Union (USSR) from expanding and to control and prevent the communist sphere of influence in governments all over the world, particularly in Asia and Europe.
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FILL IN THE BLANK. If you hold a personal value of thriftiness, then you probably will have a favorable __________ toward automobiles with good fuel economy. A. belief B. value C. attitude D. motivation E. perception
If you place a high importance on being attitude, you'll likely be sympathetic toward vehicles that get decent gas mileage.
A person's attitude toward something, or their approach to it, or their own opinion of it, is described as a psychological concept in psychology known as attitude. Their thinking, outlook, and emotions are all part of their attitude. Attitudes are complicated and a product of life experience. The term "attitude" refers to a person's predisposition state of mind regarding a value. It is triggered by a person's response to themselves, another person, a location, a thing, or an event (the attitude object), which in turn affects the person's thought and action. If you place a high importance on being attitude, you'll likely be sympathetic toward vehicles that get decent gas mileage.
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when developing probabilistic estimates of project duration, it is necessary to know which of the following? multiple choice the standard deviation of activities on the critical path the distribution of activity times the mean and variance of activities on the critical path each activity's probability of completion the mean and variance of every activity
For producing probabilistic estimates of the project duration, the mean and variation of the activities must be determined.
Probablistic explanation: What is it?A probabilistic strategy or model is based on the probability theory, or the notion that chance affects future events.
In other words, probability can refer to either actual events or to our level of belief in those events. A probabilistic explanation is a style of reasoning that takes into consideration the likelihood of an event occurring or the degree to which a person thinks an event or proposition to be true.
An ensemble of random variables' combined distribution is described by a probabilistic model. Imagine, for instance, that a friend of yours claims to be endowed with psychic abilities, particularly the capacity for psychokinesis. He suggests using a coin toss to show off these abilities and directing the outcome to yield heads.
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furniture costing $56,100 is sold at its book value in 2021. acquisitions of furniture total $44,400 cash, on which no depreciation is necessary because it is acquired at year-end. complete the general ledger accounts to calculate cash received from the sale of furniture.
The question you have provided is missing information relating to Accumulated depreciation or book value of the furniture as well as profit or loss on sale of furniture.
However, important principles are explained below :
The Furniture Disposal T - Account is used to calculate the cash received from the sale of furniture.
The Format of the Account is as follows :
Debits :
Record the Costs of the Furniture Sold. In this cases Cost is $75,900
Record the Profit on Sale of Furniture (if there was profit). The information is incomplete in this case.
Credits :
Record the Accumulated Depreciation on the Furniture. This figure is missing.
Record the Loss on Sale of Furniture (if there was a loss). The information is incomplete in this case.
The Balancing figure would be the Cash Received on sale of Furniture and to be recorded here.
The Cash Received on Sale of Furniture is a Balancing figure of the Furniture Disposal T - Account.
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Identify each statement as either causing an increase or a decrease in the production of restaurant and bar services during the coronavirus pandemic of 2020, and thus shifting the production possibilities frontier (PPF) outward or inward. Shifts PPF Outward Drag appropriate answer(s) here installing barriers like sneeze guards and partitions devising a new system of curbside delivery Shifts PPF Inward shortage of cleaning supplies like paper towels contactless transactions using smartphones Drag appropriate answer(s) here
Depending on a number of variables, the output of restaurant and bar services during the 2020 coronavirus pandemic may increase or decrease, altering the production possibilities frontier (PPF) in response.
PPF is shifted outward.
(A larger number of customers will be drawn in.)
1-Creating a new curbside delivery system
2- Smartphone contactless transactions
3-Putting up dividers and sneeze guards as obstacles
Contactless payments and new technology will provide consumers with a sense of security.
a societal divide that causes people to seek more products and services, which shifts the demand curve outside.
PPF is turned inward: (Reduction in Number of consumers)
Paper towels and other cleaning materials are in short supply.
A lack of cleaning will discourage guests from entering the restaurant.
Anything that makes people feel comfortable and secure or makes it possible for restaurants to save money will cause PPF to migrate inward when customers are unwilling.
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determine the monthly payment for a 60-month truck loan with an apr of 11% and an initial principal of $17,000 ($).
The monthly payment for a 60-month truck loan is $341.90.
The monthly payment for a loan depends on the total loan amount, the interest rate, and the repayment period.
Calculate the monthly interest rate by dividing the APR by 12 months.
11% APR/12 months = 0.0092 monthly interest rate.
Calculate the total number of payments (N) by multiplying the number of years (60) by 12 months.
60 years x 12 months = 720 payments
Calculate the monthly payment by using the formula:
Monthly Payment = (Principal x Monthly Interest Rate) / (1 - (1 + Monthly Interest Rate)^(-N))
Monthly Payment = ($17,000 x 0.0092) / (1 - (1 + 0.0092)^(-720))
Monthly Payment = $341.90
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Indicate in the blank spaces below, the section of the balance sheet where the toll items are reported. Use the following code to identify your answer: owing Property, Plant, and Equipment Intangibles Other Not on the balance sheet PPE N/A 6. Goodwill 7. Land Improvements 8. Buildings 9. Accumulated Depreciation 10. Trademarks 11. R and D Costs Identify the following expenditures as capital expenditures (C) or expenses (E) 12. Replacement of worn out gears on factory machinery Construction of a new wing on an office building. Oil change on a company truck Overhaul of a truck motor. One year extension in useful life is expected. Purchased a wastebasket at a cost of $10. 15. 16.
The depreciation cost after 1 year is $5.
The term depreciation in economics refers an accounting method of allocating the cost of a tangible asset over its useful life to account for declines in value over time.
Here we have given that Oil change on a company truck Overhaul of a truck motor.
And we need to find the depreciation cost after one year.
While we looking into the give question, we have identified that the one year extension in useful life is expected.
And the Purchase price of a a wastebasket is $10.
Here let us consider that the salvage cost is 0.5.
So, as per the depreciation formula, the resulting cost is calculated as,
=> 10 x 0.5/1
=> 5
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a man entered into a contract to operate as a distributor of merchandise for a large clothing company for one year. the contract contained a liquidated damages clause providing for damages in the amount of $200,000 if either party breached the contract. the man spent $25,000 in preparation to enter into the distributorship agreement. the clothing company then breached the contract, for which the man sued. the court determined that the average distributor for the clothing company earned $175,000 per year but that profits varied widely from distributor to distributor based on a number of factors.
According to the average distributor for the clothing company earned $175,000 per year, the distributor must pay $200,000 to the man.
The term contract refers a legal agreement, usually between two companies or between an employer and employee, which involves doing work for a stated sum of money.
Here we have given that a man entered into a contract to operate as a distributor of merchandise for a large clothing company for one year.
And we need to find the conclusion about the given situation.
While we looking into the given question, we have identified that contract contained a liquidated damages clause providing for damages in the amount of $200,000 if either party breached the contract.
And here we also know that the man spent $25,000 in preparation to enter into the distributorship agreement.
And now the company has sued the man.
Here he court determined that the average distributor for the clothing company earned $175,000 per year, so the total amount given to the man is calculated as,
=> $175,000 + $25000
=> $200,000
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over the period 2011-2016, most correlations between the u.s. stock index and stock-index portfolios of other countries were
Over the period 2011-2016, most correlations between the US stock index and stock-index portfolios of other countries were
positive but less than .9
What is correlation?The strength and direction of a relationship between two or more variables are described by the statistical measure of correlation, which is given as a number. However, a correlation between two variables does not necessarily imply that a change in one variable is the reason for a change in the values of the other.
The types of correlation include
Linear correlation that is positive. When the variable on the x-axis rises as the variable on the y-axis rises, there is also negative linear correlation.
Non-linear correlation, also known as curvilinear correlation and then No correlation.
The correlation for the US stock index and stock-index portfolios shows a positive linear correlation
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the current rate method is the most prevalent method today for the translation of financial statements.
The temporal rate method is the most prevalent method today for the translation of financial statements.
What is the temporal rate method?The temporal rate method which is also known as the historical method can be understood as that which converts the currency of a foreign subsidiary into the currency of the parent company. This technique of foreign currency translation is used when the local currency of the subsidiary is not the same as the currency of the parent company. Differing exchange rates are used depending on the financial statement item being translated.
The parent company's currency is called the functional currency.
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