Both the property (inventory) and liabilities (accounts payable) accounts grow as a result. As a result, the contract's assets and obligations sides are identical.
What does the term "transaction" mean?
An executed contract between someone the buyer and the seller to goods traded, services, or investment securities in the form of cash is known as a transaction.
What is an example of a transaction?
Here are some examples of transactions: compensating a provider for services or goods received. purchasing a property that was previously owned by a seller by paying the owner with dollars and a note. paying a worker for the hours they put in.
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at the end of year 1, a defined benefit pension plan reported net assets available for benefits of $650,000. during year 2, the following items were recorded: investment income $ 300,000 contributions 1,350,000 administrative expenses 150,000 benefits paid directly to participants 900,000 what amount should the plan report as year-end net assets available for benefits in the year 2 statement of changes in net assets available for benefits? $600,000 $1,250,000 $1,650,000 $2,300,000
$2,300,000 he plan report as year-end net assets available for benefits in the year 2 statement of changes in net assets available for benefits. The formula for calculating present value is PV = FV / (1 + i)n.
Where present value is equal to future value divided by one plus anticipated interest rate over n years. a statement of net assets that are open to benefits, as previously mentioned. employing the same criteria as before, a statement of changes in the net assets available for benefits. knowledge of the advantages of the accumulated plan in terms of net assets actuarial present value. These could include unpaid income taxes, excess contribution refunds, accruing miscellaneous charges, and sums outstanding for securities acquired.
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when attempting to manage an account payable denominated in a foreign currency, the firm's only choice is to remain unhedged. group of answer choices
The company's only option when managing an account payable with a foreign currency denominator is to stay unhedged.
What does money mean?A means of exchange for services and goods is money. In a nutshell, it's money, typically in the form of coins and paper, that has been issued by a sovereign and is widely recognized as payment at face value.
What are a nation and a currency?Foreign currency. Definition: A currency system is a type of money that is widely used in a given nation at a certain time. The list of currencies used by each nation in the globe is provided here, along with each currency's three-character ISO 4217 alphabetic code and three-digit numeric code.
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ataxia fitness center is considering an investment in some additional weight training equipment. the equipment has an estimated useful life of 5 years with no salvage value at the end of the 5 years. ataxia's internal rate of return on this equipment is 6%. ataxia's discount rate is also 6%. the payback period on this equipment is closest to (ignore income taxes.): click here to view exhibit 14b-1 and exhibit 14b-2, to determine the appropriate discount factor(s) using the tables provided.
The payback period on this equipment is closest to (ignore income taxes.): 4.21 years.
Payback period = Investment required / Annual net cash inflow
Note also that Factor of the internal rate of return = Investment required / Annual net cash inflow
Consequently, the payback period equals the factor of the internal rate of return. The factor for an annuity at 6% over 5 years is 4.212.Therefore the payback period is 4.21 years.
An income tax is a tax imposed on individuals or entities in appreciation of the profits or profits earned through them. earnings tax usually is computed as the product of a tax rate instances the taxable earnings. Taxation quotes may additionally range by means of kind or traits of the taxpayer and the sort of earnings.
Profits tax, a levy imposed on individuals (or circle of relatives gadgets) and groups. man or woman income tax is computed on the premise of income acquired. it's also classified as an immediate tax because the weight is presumably at the people who pay it.
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internal rate of return richins company produces automobile engine parts. the company is examining the possibility of investing in a new production system that will reduce the costs of the current system. the new system will require a cash investment of $11,551,968 and will produce net cash savings of $1,800,000 per year. the system has a projected life of 10 years. required: calculate the irr for the new production system. for discount factors use exhibit 12b-2. round your answer to the nearest whole percentage.
$15,597,680 is the IRR for new production system.
The internal rate of return (IRR) is the discount rate that makes the present value of the cash inflows equal to the present value of the cash outflows.
We can calculate the IRR using Exhibit 12b-2 by first calculating the present value of the cash inflows and then finding the discount rate that makes the present value equal to the present value of the cash outflows.
Present value of cash outflows (investment) = $11,551,968
Present value of cash inflows (savings) = $1,800,000 x [1/(1 + 0.08) + 1/(1 + 0.08)^2 + 1/(1 + 0.08)^3 + 1/(1 + 0.08)^4 + 1/(1 + 0.08)^5 + 1/(1 + 0.08)^6 + 1/(1 + 0.08)^7 + 1/(1 + 0.08)^8 + 1/(1 + 0.08)^9 + 1/(1 + 0.08)^10]
= $1,800,000 x 8.711
= $15,597,680
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which of the following securities qualify for a blue chip exemption under the uniform securities act? i common stock listed on the american stock exchange (nyse american) ii common stock listed on the nasdaq iii limited partnership offering where the general partner is a company listed on the american stock exchange (nyse american) iv unlisted mortgage bonds of a company whose common stock is listed on the american stock exchange (nyse american)
Common stock listed on American stock exchange (Nyse American) is the security that qualifies for blue chip exemption under the uniform securities act.
What is a Common stock?A type of investment that symbolizes ownership in a firm is common stock. Voting share and ordinary share are two words that are frequently used outside of the US. In the UK and other Commonwealth countries, they are referred to as ordinary shares or equity shares. This class of shares entitles the holder to a proportion of the profits of the Company and the right to vote on topics relating to corporate policy and the composition of the Board of Directors. Common stockholders do not own any particular business assets; rather, all shareholders own the same amount of corporate assets. The preference shareholders have first crack at dividends when company offers both ordinary and preference shares.
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A quality analyst wants to construct a control chart for determining whether four machines, all producing the same product, are under control with regards to a particular quality attribute. Accordingly, she inspected 1,000 units of output from each machine in random samples, with the following results: What is the sample proportion of defectives for machine # 1 ?
To determine whether four machines producing the same product are under control with regard to a specific quality attribute, a quality analyst wishes to build a control chart.
What percentage of the sample for machine number one's defects is there?The sample fraction of defectives for machine 1 is 0.023, according to the inquiry.
What do you mean by sample proportion and random samples?A straightforward random sample, where each participant has an equal chance of being selected, selects a tiny, random piece of the total population to represent the full data set. Using techniques like lotteries or random draws, researchers can generate a straightforward random sample. The ratio of the number of nonconforming (defective) people to the total population is known as the proportion or fraction.
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inga buys a new car by getting a loan from a bank. if she fails to pay back the loan, the bank will claim the car. in this scenario, the car represents
Inga has bought a new car by getting a loan from a bank. If she fails to pay back the loan, the bank will claim the car. In this scenario, the car represents collateral.
A valuable asset that a borrower promises as collateral for a loan is known as collateral in the financial industry. The house is used as collateral for the loan when a home buyer gets a mortgage. The automobile is the security for a car loan.
When a company seeks bank funding, it may use valuable assets like real estate or equipment as collateral for the loan. Physical assets like a car or house might serve as collateral. Or it might be a financial asset like cash or investments.
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indicate the effect each separate transaction has on investing cash flows. note: amounts to be deducted should be indicated with a minus sign. sold a truck costing $44,500, with $23,800 of accumulated depreciation, for $9,800 cash. the sale results in a $10,900 loss. sold a machine costing $12,400, with $8,900 of accumulated depreciation, for $6,800 cash. the sale results in a $3,300 gain. purchased stock investments for $20,500 cash. the purchaser believes the stock is worth at least $31,800.
The purchaser believes the stock is worth at least $31,800 is $1,800.
The Cash Flow Statement was created to ensure that businesses would know just how much hard cash they actually have. This Statement is therefore different from others in that in only records cash when it has been received and/or disbursed thus making it easier for a company to know how much cash it has.
The Investing Section of the Cashflow statement deals with fixed assets as well as transactions involving securities and bonds of other entities as those are investments.
When cash is spent on these transactions it is a Cash Outflow and is therefore subtracted.
When cash is received from such transactions it is considered a cash inflow and is added.
Effects of Above Transactions.
Sold a Truck for $11,200. This will INCREASE the Investing Cash Flow by $11,200.
Sold a Machine for $8,200. This will INCREASE the Investing Cash Flow by $8,200.
Purchased stock investments for $17,600 cash. This will DECREASE the Investing Cash Flow by -$17,600 as it was a cash Outflow.
The Investing Section of the Cash Flow Statement will look like,
Sold a Truck $11,200
Sold a Machine $8,200
Purchased stock investments -$17,600
Net Cashflow from Investing Activities $1,800
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Which of the following security types would split your investment into a diversified basket, rather than in a single company? O Stocks O ETFs O Bonds O CD
The following security type that would split your investment into a diversified basket, rather than in a single company is O Bonds.
The most essential reason for the security is to defend humans and their property. This includes both their physical protection and their possessions. top security measures will make it difficult for criminals to goal someone or a place.
The U.S. branch of defense has promulgated the 5 Pillars of information warranty version that includes the safety of confidentiality, integrity, availability, authenticity, and non-repudiation of personal information.
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the statements relate to the impact of protectionism on wages and employment. classify whether each statement is true or false.
While protectionism may help preserve employment in the protected sector, it often comes at the expense of employment in sectors that aren't given the same level of protection. Firstly, if customers are forced to pay more for products from the protected industry, they will have less disposable income to spend at businesses in the unprotected sector, leading to a loss of employment.
Second, if a company sells the protected product to other companies, the latter will have to pay a higher price for a critical input, which will cause them to lose business to competitors in other countries that do not have to pay the higher price. Any decline in revenue will inevitably lead to a reduction in employment.
Protectionism may seem like a good way to save jobs in one area, but it comes at the expense of other businesses. To this end, the United States International Trade Commission concluded in its analysis of trade barriers that doing away with them would not result in a net loss of jobs.
Protectionism does not generate new employment opportunities but rather transfers workers from sectors that are not shielded from imports to those that are.
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Because of the changing population trends in the United States, the chances of____ conflict may increase.
Because of the changing population trends in the United States, the chances of intergenerational conflict may increase.
Intergenerational war refers back to the collective anxiety, strain, and antagonism between older and younger generations over what constitutes the truthful distribution of public resources across age corporations. Intergenerational cultural dissonance (ICD)—a clash among parents and youngsters over cultural values—takes place so usually amongst immigrant households that it's miles regarded as a normative revel in (Lee et al. 2005; Sluzki 1979; Ying et al. 1999).
Intergenerational war performs a key position inside the struggle attitude of getting older. This social theory shows that battle between older and younger generations takes place as they compete for resources and jobs.
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the proposition that if transaction costs are low enough, then the private market can achieve an efficient outcome regardless of which of the affected parties hold the property rights, is known as the: quizlwet
The pro-position that if trans-action costs are low enough, the private mark-et can achieve an efficient out-come regard-less of which of the affected parties hold the property rig-hts is known as the: - Coase theorem.
What Is the Coase Theorem?The Coase Theorem is a legal and eco-nomic theory developed by econo-mist Ronald Coase regarding pro-perty rights, which states that whe-re there are complete comp-etitive markets with no trans-action costs and an efficient set of inputs and out-puts, an optimal deci-sion will be selected.
It basic-ally asserts that bargain-ing between indivi-duals or groups related to pro-perty rights will lead to an opti-mal and efficient out-come, no matter what that out-come is.
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Loraine purchases raw, unpasteurized milk for her children. Loraine's mother is concerned about the potential health hazards of drinking raw milk. Loraine insists that pasteurization degrades the nutritional quality of milk and raw milk is nutritionally superior to pasteurized milk. Which of the following statements concerning pasteurization is true? Multiple Choice The pasteurization process releases bound calcium and increases absorbable dietary calcium in cow's milk The pasteurization process heats foods to kill pathogenic microorganisms O o oo The pasteurization process is not effective for killing pathogens in beverages such as milk and juice, The pasteurization process evenly distributes fat particles throughout the milk, so the cream does not rise to the top of the milk
Pasteurization makes milk safe to drink and increases the time it can be kept before it spoils. It is the process of heating the milk to high temperatures to kill harmful bacteria. It does not increase calcium in the milk. It also does not distribute fat particles in the milk.
Pasteurization is now described because the system of heating each particle of milk or milk product in a nicely designed and operating system to any of the one precise pasteurization time–temperature combinations (meals and Drug management, 2011), maximum normally 72°C for 15s, and is effective in destroying human .
The maximum commonplace technique of pasteurization in America nowadays is excessive Temperature Quick Time (HTST) pasteurization, which makes use of metal plates and warm water to elevate milk temperatures to a minimum of 161° F for no longer much less than 15 seconds, followed via rapid cooling.
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The ____ is the product of the percent complete and the sum of the estimated costs of all the specific activities that make up a work package or the project.
A. total budgeted cost (TBC)
B. cumulative budgeted cost (CBC)
C. cumulative actual cost (CAC)
D. cumulative earned value (CEV)
The cumulative earned value (CEV) is the product of the percent complete and the sum of the estimated costs of all the specific activities that make up a work package or the project.
The cumulative earned value is the total value of all the work that has been completed on a project to date. This includes all the work that has been completed by all the project team members, as well as any contractors or other outside parties that have been brought in to work on the project.
The cumulative earned value is a good way to track the progress of a project and make sure that it is on track to be completed on time and within budget.
Hence, the correct option is "D".
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NewTech purchases computer equipment for $154,000 to use in operating activities for the next four years. It estimates the equipment’s salvage value at $25,000.Required:Prepare a table showing depreciation and book value for each of the four years assumin straight line depreciation.
Answer: The cost of the equipment is $154,000, and it has a salvage value of $25,000, so the amount to be depreciated is $154,000 - $25,000 = $129,000.
The equipment will be used for four years, and we are using straight-line depreciation, so the annual depreciation amount will be $129,000 / 4 = $32,250.
We can use this information to prepare a table showing the depreciation and book value for each of the four years. The table would look something like this:
Year Depreciation Book Value
1 $32,250 $121,750
2 $32,250 $89,500
3 $32,250 $57,250
4 $32,250 $25,000
In the first year, the equipment would be depreciated by $32,250, and its book value would be $121,750. In the second year, it would be depreciated by another $32,250, and its book value would be $89,500. This pattern would continue for the remaining two years, with the equipment being depreciated by $32,250 each year, and its book value decreasing accordingly. By the end of the fourth year, the equipment would have a book value of $25,000, which is its salvage value.
Explanation:
Respond to all parts of the question. In your response, use substantive examples where appropriate.Source: Leigh Angres and Jorge Salazar, "The Federal Budget in 2017," Congressional Budget Office, March 2018.
Use the chart to answer the following questions.
A. Identify the category with the largest amount of mandatory spending, according to the chart.
B. Describe the difference in spending between the mandatory and discretionary categories, according to the chart
Existing laws require mandatory spending, commonly known as direct spending. Spending of this kind also includes payments to individuals, organisations, state and municipal governments, as well as financing for entitlement programmes like Medicare and Social Security.
What constitutes the bulk of obligatory spending?
The majority of spending on mandatory items goes toward entitlement programmes, which are social welfare initiatives with predetermined criteria. For entitlement programmes, Congress determines who is eligible and what benefits are provided.
Mandatory expenditure typically, but not always, is ongoing; it happens every year absent a change in the underlying law that supplies the cash. Conversely, Congress must take action each year to authorise the financing for discretionary spending through an appropriations bill.
There is no need for Congress to vote each year to approve this kind of spending. Spending discretionary money is the second important category. Spending can be classified as either required or discretionary depending on whether it is governed by current law or put to a vote during the annual appropriations process.
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Make-or-Buy Decision Somerset Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $59 per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of 39% of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as follows: Direct materials Direct labor Factory overhead (39% of direct labor) 6.63 Total cost per unit $50.63 If Somerset Computer Company manufactures the carrying cases, fixed factory overhead costs will not increase and variable factory overhead costs associated with the cases are expected to be 12% of the direct labor costs. a. Prepare a differential analysis dated April 30 to determine whether the company should make (Alternative 1) or buy (Alternative 2) the carrying case. If required, round your answers to two decimal places. If an amount is zero, enter "0". Differential Analysis Make Carrying Case (Alt. 1) or Buy Carrying Case (A 2 ) April 30 Buy Carrying Carrying Case (Alternative 1) Alternative 23 D Elects Ahmave 2 Unit costs Purchase price Direct materials Direct labor Variable factory overhead Fed factory overhead Total unit costs b. Assuming there were no better alternative uses for the spare capacity, it would to manufacture the carrying cases. Fixed factory overhead is this decision. to
Somerset Computer Company should make carrying cases instead of purchasing as this is cheaper by $1.00
Define Total costs.The total cost is the sum of all the expenses a business has incurred to create a specific level of output. Adding up their fixed and variable costs will allow product managers to calculate their overall profit margin.
Differential analysis as at April 30:
Make (Alternative 1) Buy (Alternative 2)
Purchase Price $0.00 $24.00
Direct materials $8.00 $0.00
Direct labor $12.00 $0.00
Variable Costs - Case related $3.00 $0.00
Total Cost $23.00 $24.00
Therefore, Company should make carrying cases instead of purchasing as this is cheaper by $1.00
There is a choice to be made between Make (Alternative 1) and Buy (Alternative 2). Compute the Total costs for these choices. Ignore the fixed overheads as they are the same for both alternatives and hence irrelevant. Choose the alternative with lower costs.
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The following investment return will result in what dollar weighted return? An initial outlay of $50,000, with three years of additional outflows of $10,000 each, and inflows as follows: $0 the first year, $20,000 in years 2 and 3, and sale of the property at the end of year 3 for $75,000.
CF0 = <50,000>CF1 = 0 - 10,000 = <10,000>CF2 = 20,000 - 10,000 = 10,000CF3 = 20,000 - 10,000 + 75,000 = 85,000IRR = 18.32%
The dollar-weighted return is 2.390154, or 239.0154%.
The dollar-weighted return is calculated by taking the present value of all cash flows, including the initial outlay, and dividing by the initial outlay. The present value of all cash flows is calculated as follows:
CF0 = <50,000>
CF1 = 0 - 10,000 = <10,000>
CF2 = 20,000 - 10,000 = 10,000
CF3 = 20,000 - 10,000 + 75,000 = 85,000
The present value of all cash flows is calculated as:
50,000 + (10,000 / (1 + IRR)^1) + (10,000 / (1 + IRR)^2) + (85,000 / (1 + IRR)^3) = 119,507.72
The dollar-weighted return is calculated by dividing the present value of all cash flows by the initial outlay of $50,000:
119,507.72/50,000 = 2.390154
Therefore, the dollar-weighted return is 2.390154, or 239.0154%.
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an excellent time to attempt a direct close is when a customer refers to a product as if he or she already owns it.
The Presumed Close This is one of the most used closing strategies, but it demands complete assurance that the prospect is prepared to make a purchase.
Presumed is due to the fact that the Assumptive closure implies that the transaction is unavoidable. direct approach a demands sales technique when the salesperson only requests the transaction. service ending. a sales technique where the salesman describes solutions to challenges or barriers in order to close the transaction. The simplicity and clarity of the direct appeal near are its benefits. Simply and directly asking for the order constitutes this close purchase. It is the most simple closing technique, which appeals to many consumers.
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Managerial accounting, as compared to financial accounting:
a) must conform to GAAP.
b) places a great deal of emphasis on historical transactions.
c) uses frequent and prompt control reports.
d) focuses on information prepared for the investors and creditors.
(C) Managerial accounting, as compared to financial accounting is uses frequent and prompt control reports.
Although managerial accounting and financial accounting work in tandem to support an organization's financial strategy, prospective employees should be aware of the distinctions between the two fields. Financial accounting concentrates on an organization's external financial procedures, whereas managerial accounting concentrates on the internal financial processes of an organization.
Managerial accountants concentrate on short-term growth plans for maintaining the economy. Managerial accountants, for instance, can conduct a make-or-buy study to assess the financial viability of making a part to aid in the manufacturing of a product.
Financial accountants concentrate on long-term financial plans for advancing organizations. These accountants adopt predetermined forms and adhere to Financial Accounting Standards Board (FASB) norms and regulations when creating financial reports. All publicly traded U.S. corporations have embraced generally accepted accounting standards (GAAP), which contain the rules.
Financial accountants must generate reports for executives, shareholders, and potential investors, thus adherence to standard formats is essential. However, managerial accountants typically write their reports with internal audiences in mind.
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A report on food science states that younger adults are more likely to see foods with genetically modified ingredients as being bad for their health than older adults. This statement is based on a representative sample of 175 adult Americans age 18 to 29 and a representative sample of 450 adult Americans aye 50 to 61. of those in the 18 to 29 age group, 48% they believed these foods were bad for their health, while only 38% of those in the 50 to 64 age group believed this USE SALT (a) Are the sample sizes large enough to use the large-sample confidence interval to estimate the difference in the population proportions? Explain Select Let 0.48 and -0.38. - 175 and ng = 450, where the 1 subscript indicates the age 18-29 group and the 2 subscript indicates the age 50-64 group. Since P.- ..(1-P) and (1-P) - Select all at least 10, the sample sizes Select Large enough to be the large-sample confidence interval (b) Estimate the difference in the proportion of adult Americans age 18 to 29 who believe the foods made with genetically modified ingredients are bad for their health and the corresponding proportion for adult Americans age 50 to 64. Use a 90% confidence interval. (Use P.-P. Use a table or SALT. Round your answers to four decimal places) (c) Is zero in the confidence interval? Yes O NO What does this suggest about the difference in the two population proportions? This means that it is plausible that the two population proportions could be equal This means that it is not plausible that the two population proportions could be equal,
Variance of the population will be 8 / 3
Write down all possible samples of size two, chosen by simple random sampling.
M1 = {22, 24}, M1 = {22, 26}, M1 = {24, 26}
Now we have to calculate the variance of the population:-
u = 22 + 24 + 26 / 3
α² = (484 + 576 + 676 / 3 ) - 576
= 8 / 3
For finding the 0 in the confidence interval we should know that If our confidence interval for a correlation or regression includes zero, that means that if you run your experiment again there is a good chance of finding no correlation in your data.
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total per set of covers direct materials $ 31,878 $ 15.40 direct labor $ 6,210 3.00 variable manufacturing overhead (based on direct labor-hours) $ 4,347 2.10 $ 20.50 during august, the factory worked only 500 direct labor-hours and produced 1,700 sets of covers. the following actual costs were recorded during the month: total per set of covers direct materials (5,000 yards) $ 25,500 $ 15.00 direct labor $ 5,440 3.20 variable manufacturing overhead $ 4,080 2.40 $ 20.60
The materials price variances for August is $ 13000.
Direct materials value the price of direct materials which might be simply known with the unit of production. as an example, {the value|the value|the price} of glass could be a direct materials cost in lightweight bulb producing. The manufacture of product or merchandise needed material because the prime component.
Direct labor value is a a part of wage-bill or payroll which will be specifically and systematically assigned to or related to the manufacture of a product, a selected work order, or provision of a service. Direct labor refers to any worker that's directly concerned within the producing of a product. If your business manufactures bicycles, the workers manufacturing the bicycles ar thought of direct labor.
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total per set of covers direct materials $ 31,878 $ 15.40 direct labor $ 6,210 3.00 variable manufacturing overhead (based on direct labor-hours) $ 4,347 2.10 $ 20.50 during august, the factory worked only 500 direct labor-hours and produced 1,700 sets of covers. the following actual costs were recorded during the month: total per set of covers direct materials (5,000 yards) $ 25,500 $ 15.00 direct labor $ 5,440 3.20 variable manufacturing overhead $ 4,080 2.40 $ 20.60. At standard, each set of covers should require 2.00 yards of material. All of the materials purchased during the month were used in production. Required: 1. Compute the materials price variances for August.
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The accounting treatment of owner-occupied properties and that of investment properties is prescribed by IAS 16: Property, Plant and Equipment and IAS 40: Investment Property respectively.
Required:
Define property, plant and equipment under IAS 16 and explain why its accounting treatment is different from that of investment property.
Explain how the treatment of owner-occupied property carried under the revaluation model differs from an investment property carried under the fair value model.
A property, plant, or piece of equipment must be depreciated separately for each component that has a cost that is significant relative to the total cost of the item.
How is property, plant, and equipment measured?Property, plant, and equipment are initially valued at their cost, then revalued or measured using a cost model. Finally, they are depreciated so that the depreciable amount is distributed systematically over the course of their useful lives.
Property, plant, and equipment are tangible items that are held for use in the manufacture or provision of goods or services, for rental to third parties, or for administrative needs, and that is anticipated to be used over a prolonged period of time.
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In an efficient market the correlation coefficient between stock returns for two non-overlapping time periods should be
A. positive and large.
B. positive and small.
C. zero.
D. negative and small.
E. negative and large.
In an efficient market there should be no serial correlation between returns from non-overlapping periods.
The correlation coefficient between stock returns for two non-overlapping periods should be zero. If not, one could use returns from one period to predict returns in later periods and make abnormal profits.
Return is the financial term for an investment's profit. It includes any change in the investment's value as well as any cash flows (or securities, or other investments) that the investor receives as a result of the investment. Examples include interest payments, coupons, cash dividends, stock dividends, dividends on cash investments, and the payout from derivatives or structured products. It can be calculated as a percentage of the total amount invested or in absolute terms (like $). The holding period return is a different name for the latter.
If the amount invested is larger than zero and there is a loss as opposed to a profit, this is referred to as a negative return.
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Macro events only are reflected in the performance of the market portfolio because:
A. the market portfolio contains only risk-free securities.
B. only macro events are tracked by economists.
C. the specific risks have been diversified away.
D. the firm-specific events would be too numerous to quantify.
Macro events only are reflected in the performance of the market portfolio because the specific risks have been diversified away. Hence option (c) is the answer.
Why is market portfolio important?A market portfolio is a hypothetical collection of investments that comprises every asset class available in the investment universe, with each asset weighted in proportion to its overall market participation. A market portfolio's anticipated return is also the same as the market's anticipated return overall.
In many financial theories and models, such as the capital asset pricing model, where it is the sole fund in which investors must invest and is only supplemented by a risk-free asset, depending on each investor's attitude toward risk, the concept of a market portfolio plays a significant role.
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the specifies the point at which inventory is needed. group of answer choices company inventory policies stockout point reorder point economic order quantity
The quantity at which the ordering cost and carrying cost are minimal and equivalent to one another is known as the economic order quantity. The correct response is c. inventory reorder points.
The amount that the business needs to buy is that amount in order to reduce ordering and storage costs. The following is the calculation formula for it annual demand /2 ordering price carrying expense. The best computer-based information system known as material requisition planning.
(MRP) is primarily used to handle the ordering and scheduling of inventory goods that are based on demand. It offers a timetable of all the components, raw materials, and other finished goods needed for a production process. A schedule of requirements for all parts and end goods is the result of MRP.
complete question:
The specifies the point at which inventory is needed. group of answer choices company inventory policies stockout point reorder point economic order quantity.
a. a schedule of planned orders for all parts and end items.
b. net requirements.
c. inventory reorder points.
d. gross requirements.
e. economic order quantities and reorder points.
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an organization shifts its budget from a few, large projects to accommodate a number of smaller projects every year. it also decentralizes power and gives additional responsibilities to individual project managers. this is an example of the use of control.
As an organization shifts its budget from a few, large projects to accommodate a number of smaller projects every year this is an example of C) structural use of control.
In the field of business, when the entire structure of a business is changed in such a way that the powers are decentralized and the responsibilities are redistributed, then such an organizational shift is referred to as the structural use of control.
In the scenario mentioned in the question, the organization is shifting its focus from larger products to fewer ones and changing the responsibilities of the project managers by adding additional responsibilities. Hence, in such a case, the structural use of control is being utilized.
Although a part of your question is missing, you might be referring to this question:
An organization shifts its budget from a few, large projects to accommodate a number of smaller projects every year. It also decentralizes power and gives additional responsibilities to individual project managers. This is an example of the use of _____ control.
A) physical
B) information
C) structural
D) financial
E) screening
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independent contractors have control over the detials of their work. that is why normally they are not agents T/F
This statement is true that independent contractors have control over the details of their work, that is why normally they are not agents.
The "company Agent" refers to any director, officer, partner, employee, agent, trustee, or fiduciary of the Company, any subsidiary, or any other enterprise. The term "Company Agent" refers to someone acting in a director or officer capacity for the Company, its subsidiary, or any other enterprise, as well as as an agent, trustee, or fiduciary.
'What is independent contractor?'
A self-employed individual or organization that has a contract to work for or offer services to another organization as a non-employee is known as an independent contractor. Independent contractors consequently have to cover their own Social Security and Medicare taxes.
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FILL IN THE BLANK. a ___ payable is a short-term liability that occurs when a company purchases goods and does not immediately pay with cash. (enter only one word.)
A trade payable is a short-term liability that occurs when a company purchases goods and does not immediately pay with cash.
A trade payable is the money that a company's suppliers bill the company for items supplied to or services used by the company routinely. If paid on credit, these invoiced sums are placed in the accounts payable section of an organization's accounting software, where they are displayed in the accounts payable report until paid. Trade payables do not include any sums owed to suppliers that are paid in cash right away because they are no longer a liability.
Trade payables are documented in a distinct accounts payable account in the accounting system, with a credit to the payable account and a debit to the account that most accurately reflects the type of payment.
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A company has two active lawsuits at the end of the year. In Lawsuit 1, the company feels it is probable that it will win $10,000. In Lawsuit 2, the company feels that it is probable that it will lose $6,000. At the end of the year, the company should report a:
Select one:
A.
Gain for $10,000.
B.
Loss for $6,000.
C.
Net gain for $4,000.
D.
Net Loss for $4,000.
A company has two active lawsuits at the end of the year. In Lawsuit 1, the company feels it is probable that it will win $10,000. The contingent responsibility for the $10,000 lawsuit will be credited in the journal entry to reflect the potential loss. The correct response is A.
Gain for $10,000
Contingent liabilities are obligations that might and arise based on the results of an unforeseen future of occurrence. Contingent liabilities are recorded if the possibility of the contingency exists and it is easier conceivable to estimate its extent. The liability may be included in a note to the financial statements if neither of these circumstances is true.
A contingent obligation must be recorded if a person contingency is foreseeable and its financial impact can be estimated with sufficient accuracy. According to GAAP, contingent liabilities can be classified as likely, conceivable, or remote. Predictable contingent liabilities can be properly assessed.
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