Answer:
C programming language is developed Dennis M. Ritchie in 1970s.
A coworker is crafting a sales message and asks for your advice. What tips can you share for the opening
Answer:
The answer is "Create a personalized action setting and make a promise to the reader".
Explanation:
Whenever a text is opened, it's important to get focus with opening length and a stronger aesthetics of the content. The message must be concise and relevant. The consumers of the message should pay close attention by providing linked incentives, promises, pertinent factual information, personalized action choices, and a statement comprising the name of the recipient. The content is of interest with the key point of purchase as well as the reader's emotional (i.e. whenever the item is vital) or rational attraction should sufficient. Ultimately, both advantages and purchase behavior of the readers.
At December 31, before adjusting and closing the accounts had occurred, the Allowance for Doubtful Accounts of Seaboard Corporation showed a debit balance of $3,200. An aging of the accounts receivable indicated the amount probably uncollectible to be $2,100. Given this information, write the year-end adjusting entry for Seaboard Corporation in Journal Entry format.
Answer:
Debit to Uncollectible Accounts Expense of $5,300.
Explanation:
Based on the information given the year-end adjusting entry for Seaboard Corporation in Journal Entry format will be DEBIT TO UNCOLLECTIBLE ACCOUNTS EXPENSES OF $5,300.
Uncollectible Accounts Expense=Allowance for Doubtful Accounts +Accounts receivable Uncollectible
Uncollectible Accounts Expense=$3,200+$2,100
Uncollectible Accounts Expense=$5,300
In 1982-84 dollars, the real average hourly wage rate in 2005 was $8.18 and in 2006 , it was $8.24 . In 2005 , the CPI was 195.3 and in 2006 , the CPI was 201.6 . Calculate the nominal wage rate in 2005 and in 2006 .
Answer:
the nominal wage rate in 2005 and in 2006 is 15.98 and 16.61 respectively
Explanation:
The computation of the nominal wage rate in 2005 and in 2006 is shown below:
For the year 2005
= $8.18 × $195.3 ÷ 100
= 15.98
And, for the year 2006
= $8.24 × 201.60 ÷ 100
= 16.61
In this way it should be calculated
hence, the nominal wage rate in 2005 and in 2006 is 15.98 and 16.61 respectively
Using these data from the comparative balance sheet of Blossom Company, perform vertical analysis. (Round percentages to 1 decimal place, e.g. 12.5%.) Dec. 31, 2017 Dec. 31, 2016 Amount Percentage Amount Percentage Accounts receivable $ 497,000 Enter percentages % $ 435,000 Enter percentages % Inventory $ 735,000 Enter percentages % $ 555,000 Enter percentages % Total assets $3,101,000 Enter percentages % $2,758,000 Enter percentages %
Answer:
For 2017
Account receivable % = Account Receivable/Total Assets x 100
Account receivable % = $ 497,000/$ 3,101,000 * 100
Account receivable % = 0.16027088 * 100
Account receivable % = 16.0%
Inventory % = Inventory/Total Assets *100
Inventory % = $ 735,000/$ 3,101,000 * 100
Inventory % = 0.2370203 * 100
Inventory % = 23.7 %
Total Assets = $3,101,000 = 100%
For 2016
Account receivable % = Account Receivable/Total Assets * 100
Account receivable % = $ 435,000/$ 2,758,000 * 100
Account receivable % = 0.15772298 * 100
Account receivable % = 15.8%
Inventory % = Inventory/Total Assets * 100
Inventory % = $555,000/$ 2,758,000 * 100
Inventory % = 0.20123277 * 100
Inventory % = 20.1%
Total Assets = $2,758,000 = 100 %
On January 1, 2020, Ann Price loaned $187,825 to Joe Kiger. A zero-interest-bearing note (face amount, $250,000) was exchanged solely for cash; no other rights or privileges were exchanged. The note is to be repaid on December 31, 2022. The prevailing rate of interest for a loan of this type is 10%. The present value of $250,000 at 10% for three years is $187,825. What amount of interest expense should Joe Kiger recognize in 2020?a. $25,000 b. $75,000 c. $56,350 d. $18,783
Answer:
d. $18,783
Explanation:
Calculation to determine the amount of interest expense that Joe Kiger should recognize in 2020
Using this formula
Interest expense=Present value× Rate of Interest
Let plug in the formula
Interest expense=$187,825 × .10
Interest expense= $18,783 (Approximately)
Therefore the amount of interest expense that Joe Kiger should recognize in 2020 is $18,783
If you have not been obligating your funds according to your obligation plan, you may become a prime candidate for losing your funds to other programs through __________. Reprogramming Expiration Incremental Funding The Misappropriation Act
Answer:
Reprogramming
Explanation:
In the case when you are not have an obligation with respect to the funds as per the obligation plan so there might be the chances to become a prime candidate for losing the funds to the other type of programs via reprogramming
So as per the given situation, the first option is correct
If an asset costs $132000 and is expected to have a $22000 salvage value at the end of its 10-year life, and generates annual net cash inflows of $22000 each year, the cash payback period is:_______.
a. 5 years.
b. 6 years.
c. 7 years.
d. 4 years.
Answer:
b. 6 years.
Explanation:
The cash payback period is the length of time it takes for the future cash flows to equal the amount invested in a project.
where, Amount Invested = Sum of Cash flows
therefore,
$132000 = $22000 + $22000 + $22000+ $22000 + $22000 + $22000
thus,
It takes 6 years for cashflows to equal $132000.
Economists experience difficulties in accurately measuring income inequality because of which of the following? Choose one or more: A. do-it-yourself production of goods and services (such as growing own food or making own clothing) that are not bought or sold in the market B. Measurements tend to use "before tax" income, not "after tax" income (disposable income), which is the income people actually have available to purchase goods and services. C. The Gini index calculation discriminates against the poor in developed economies. D. in-kind transfers where goods and services are given
Answer:
Economists experience difficulties in accurately measuring income inequality because of the following:
A. do-it-yourself production of goods and services (such as growing own food or making own clothing) that are not bought or sold in the market
Explanation:
With do-it-yourself production of goods and services, it is very difficult to measure income inequality. Income is measured as the value that is exchanged for goods and services in the marketplace, that is, by the forces of demand and supply. These marketplace forces cannot be objectively measured when goods and services are produced and consumed by the same person.
Reason why the Economists do encounter some difficulty in the process of measuring income inequality is as result of A :do-it-yourself production of goods and services (such as growing own food or making own clothing) that are not bought or sold in the market
Income inequality can be regarded as a way to measure unevenly income distribution among population. When the distribution is less equal, then the income inequality will be high, however some difficulties are been faced by Economist in taking this measurement such as situation whereby people make the goods they need by themselves instead of getting it from market.Therefore, option A is correct.
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In an open economy, gross domestic product equals $2,450 billion, consumption expenditure equals $1,390 billion, government expenditure equals $325 billion, investment equals $510 billion, and net capital outflow equals $225 billion. What is national saving
Answer:
$735 billion
Explanation:
Calculation to determine the national saving
Using this formula
National saving =Gross domestic product-Consumption expenditure-Government expenditure
Let plug in the formula
National saving=$2,450 billion-$1,390 billion- $325 billion
National saving=$735 billion
Therefore the national saving is $735 billion
CSUN Corp. reported EBITDA of $2,767,000 for the fiscal year ended December 31, 2019. During the same period, the company had $189,000 in interest expense, $596,000 in depreciation and amortization expense, and an average corporate tax rate of 25 percent. What was the cash flow to investors from operating activity (CFOA) during 2019
Answer: $2,271,500
Explanation:
Cash flow to investors is:
= EBITDA - Taxes
Taxes = (EBITDA - Depreciation - Interest) * tax rate
= (2,767,000 - 596,000 - 189,000) * 25%
= $495,500
Cash flow to investors from operating activities is:
= 2,767,000 - 495,500
= $2,271,500
contractor decided to bid for a major commercial project. The total price of her bid is $10 million. Estimate the total cost of estimating and preparing the bid proposal.
Answer: $150,000
Explanation:
The total cost of estimating and preparing the bid would normally fall between 1% and 2% of the total price of the bid.
It would therefore be best to use an average rate of these:
= ( 1 + 2) / 2
= 1.5%
The estimate will therefore be:
= 1.5% * 10,000,000
= $150,000
Tatum can borrow at 7.4 percent. The company currently has no debt and the cost of equity is 11.8 percent. The current value of the firm is $695,000. The corporate tax rate is 25 percent. What will the value be if the company borrows $410,000 and uses the proceeds to repurchase shares
Answer:
the value be if the company borrows $410,000 is $797,500
Explanation:
The computation of the value be if the company borrows $410,000 is given below:
= Value of the firm + borrowed amount × corporate tax rate
= $695,000 + $410,000 × 25%
= $797,500
hence, the value be if the company borrows $410,000 is $797,500
Therefore the same should be relevant
viết lý do chọn đề tài hay về chiến lược xúc tiến của công ty grab
Answer:
đồ án phân tích việc thực hiện chiến lược marketing của Grab tại Việt Nam ... soát ... lược giá (Price) 18 1.3.3 Chiến lược phân phối .20 1.3.4 Chiến lược Xúc tiến hỗn ... lược cấp công ty Tổng tài sản Grab Singapore 2014 - 2015 Doanh thu Grab ... lý Trong trình học tập hướng dẫn thầy Đỗ Thanh Tùng em hoàn thành đề tài .
Computing and Assessing Plant Asset Impairment
On January 1, Zeibart Company purchases equipment for $225,000. The equipment has an estimated useful life of 10 years and expected salvage value of $25,000. The company uses straight-line depreciation. Four years later, economic factors cause the fair value of the equipment to decline to $90,000. On this date, Zeibart examines the equipment for impairment and estimates undiscounted expected cash inflows from this equipment of $125,000
(a) Compute the annual depreciation expense relating to this equipment.
(b) Compute the equipment's net book value at the end of the fourth year.
(c) Apply the test of impairment to this equipment as of the end of the fourth year. Is the equipment impaired?
Answer:
a. Depreciation expense = (Cost - Salvage value / Useful life
Depreciation expense = ($225,000 - $25,000) / 10 years
Depreciation expense = $20,000
b. Equipment's net book value = Cost of equipment - Depreciation for 4 years
Equipment's net book value = $225,000 - ($20,000 * 4)
Equipment's net book value = $225,000 - $80,000
Equipment's net book value = $145,000
c. When the sum of undiscounted expected cash flows < Net book value of asset, then the asset is impaired
Here, $125,000 < $145,000. So, the equipment is impaired.
Impairment loss = Net book value of asset - Fair value of asset
Impairment loss = $145,000 - $90,000
Impairment loss = $55,000
Mariott Condominium, located near San Diego, California, plans to renovate its main building. The project will begin April 1, and the goal is to complete by August 1 (in 17 weeks). The condominium manager identifed the renovation activities and their estimated time below.
a) Draw a project network. You may want to draw on paper then do it here by connecting the given nodes with arcs (i.e, arrows). You might not use all of the given arcs.
b) What are the critical activities?
c) What activity has the most slack time?
d) Will the project be completed by August 1?
Answer:
7
Explanation:
because
Martin used his credit card to buy a new bike. Which statement is true?
Answer: A.
Explanation: egde 2021
Answer: A, he borrowed money
Explanation:
Bramble Corp. borrowed $870000 from Liber Bank on January 1, 2019 in order to expand its mining capabilities. The note required annual payments of $220776 and carried an annual interest rate of 8.5%. What is the balance in the notes payable account at December 31, 2020 if payments are made at the end of each year
Answer:
$563,867.79
Explanation:
Notes annual payments = $220,776
Notes payable January 1, 2019 = $870,000
Interest for the year 2019 = $870,000*8.5% = $73,950
Principal payment for 2019 = $220,776 - $73,950 = $146,826
Notes payable at the end of year 2019 = $870,000 - $146,826 = $723,174
Interest for the year 2020 = $723,174 * 8.5% = $61,469.79
Principal payment for 2020 = $220,776 - $61,469.79 = $159,306.21
Notes payable at the end of year 2021 = $723,174 - $159,306.21 = $563,867.79
Vaughn Corporation had income from continuing operations of $10,653,500 in 2020. During 2020, it disposed of its restaurant division at an after-tax loss of $200,300. Prior to disposal, the division operated at a loss of $321,100 (net of tax) in 2020 (assume that the disposal of the restaurant division meets the criteria for recognition as a discontinued operation). Vaughn had 10,000,000 shares of common stock outstanding during 2020. Prepare a partial income statement for Vaughn beginning with income from continuing operations.
Answer:
Bonita Corporation
Income statement (Partial)
For the year 2020
Particulars Amount ($) Amount ($)
Income from continuing operations 10,653,500
Discontinued Operations:
Loss from operations of discontinued (321,100)
restaurant division
Loss from disposal of restaurant division (200,300)
Total loss on discontinued operations (521,400)
Net Income 10,132,100
Earning Per Share:
Income from continuing operations $1.07 [$10,653,500 / 10,000,000]
Discontinued Operations $0.06 [$521,400 /10,000,000]
Net Income $1.01 [$10,132,100 / 10,000,000]
Ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows: Units Produced Total Costs
3,300 $168,000
1,300 108,000
2,390 149,040
a. Determine the variable cost per unit and the total fixed cost.
b. Based on part (a), estimate the total cost for 1,660 units of production.
Answer:
Ziegler Inc.
a) The variable cost per unit = $60
b) The total fixed cost = $30,000
c) The total cost for 1,660 units = $129,600
Explanation:
a) Production Data and Calculations:
Units Total
Produced Costs
3,300 $168,000
1,300 108,000
2,390 149,040
High-low method:
High 3,300 $168,000
Low 1,300 108,000
Diff. 1,000 $60,000
Variable cost = $60 ($60,000/1,000)
Fixed cost = $30,000 ($108,000 - ($60 * 1,300)
Total cost for 1,660 units:
Variable costs = $99,600 ($1,660 * $60)
Fixed cost = 30,000
Total costs = $129,600
You are planning to make monthly deposits of $490 into a retirement account that pays 10 percent interest compounded monthly. If your first deposit will be made one month from now, how large will your retirement account be in 30 years
Answer:
$1,107,639.08
Explanation:
The amount in future of the dollar invested today is known as the Future Value (FV) . We compound the payments or principle amount to determine the future value using the effective interest.
Using a financial calculator, this can simply be calculated as follows :
PMT = - $490
P/YR = 12
I = 10 %
N = 30 x 12 = 360
PV = $ 0
FV = ??
The Future Value (FV) is $1,107,639.08
therefore
The retirement account will be $1,107,639.08 in 30 years
Outback Outfitters sells recreational equipment. One of the company’s products, a small camp stove, sells for $110 per unit. Variable expenses are $77 per stove, and fixed expenses associated with the stove total $161,700 per month. Required: 1. What is the break-even point in unit sales and in dollar sales? 2. If the variable expenses per stove increase as a percentage of the selling price, will it result in a higher or a lower break-even point? (Assume that the fixed expenses remain unchanged.) 3. At present, the company is selling 15,000 stoves per month. The sales manager is convinced that a 10% reduction in the selling price would result in a 25% increase in monthly sales of stoves. Prepare two contribution format income statements, one under present operating conditions, and one as operations would appear after the proposed changes. 4. Refer to the data in Required 3. How many stoves would have to be sold at the new selling price to attain a target profit of $77,000 per month?
Suppose the European and Japanese economies succumb to a recession and reduce their demand for U.S. goods for several years. Using AS/AD framework, explain the macroeconomic consequences of this shock, both immediately and over time.
The standard materials cost to produce 1 unit of Product R is 5 pounds of material at a standard price of $41 per pound. In manufacturing 7,000 units, 34,000 pounds of material were used at a cost of $42 per pound. What is the total direct materials cost variance?
a. $40,000 unfavorable.
b. $8,000 unfavorable.
c. $48,000 favorable.
d. $48,000 unfavorable.
e. $8,000 favorable.
Answer:
Total variance= $7,000 favorable
Explanation:
To calculate the direct material total variance, we need to determine the direct material price and quantity variance:
Direct material price variance= (standard price - actual price)*actual quantity
Direct material price variance= (41 - 42)*34,000
Direct material price variance= $34,000 unfavorable
Direct material quantity variance= (standard quantity - actual quantity)*standard price
Direct material quantity variance= (5*7,000 - 34,000)*41
Direct material quantity variance= $41,000 favorable
Total variance= 41,000 - 34,000= $7,000 favorable
The Wildhorse Company has disclosed the following financial information in its annual reports for the period ending March 31, 2017: sales of $1.484 million, cost of goods sold of $803,000, depreciation expenses of $175,000, and interest expenses of $89,575. Assume that the firm has an average tax rate of 35 percent. Compute the cash flows to investors from operating activity.
Answer: $535,251.25
Explanation:
Cash flow to investors from operating activities is calculated by:
= EBIT + Depreciation - Taxes
EBIT = Sales - Cost of goods sold - Depreciation
= 1,484,000 - 803,000 - 175,000
= $506,000
Taxes = Tax rate * (EBIT - Interest)
= 35% * (506,000 - 89,575)
= $145,748.75
Cash flow to investors = 506,000 + 175,000 - 145,748.75
= $535,251.25
Evaluation of the amount of costs incurred should be based on the actual volume of activity rather than the planned volume of activity. True False
Answer:
False
Explanation:
The Performance Evaluation may be defined as the formal as well as a productive procedure to help measure the work of the employee and results is based on their job responsibilities.
For any performance evaluation, the cost that is actually incurred should not be compared to the cost which would have been incurred to the actual volume of the activity or work rather than the planned activity.
Thus the answer is false.
Torque Corporation is expected to pay a dividend of $1.00 in the upcoming year. Dividends are expected to grow at the rate of 6% per year. The risk-free rate of return is 5% and the expected return on the market portfolio is 13%. The stock of Torque Corporation has a beta of 1.2. Torque's stock price is
Answer:
The answer is "[tex]\$11.62 \ (approx)[/tex]"
Explanation:
Using formula:
[tex]\text{Required return=risk free rate}+\text{beta}\times \text{(market rate-risk free rate)}[/tex]
[tex]=5+(13-5) \times 1.2\\\\=14.6\%\\\\\text{Intrinsic value}=\frac{D_1}{\text{(Required return-Growth rate)}}\\\\= \frac{1}{(0.146-0.06)}\\\\= \frac{1}{(0.140)}\\\\=\$11.62\ (Approx)[/tex]
You are valuing an investment that will pay you $28,000 per year for the first 4 years, $43,000 per year for the next 12 years, $69,000 per year the next 18 years, and $61,000 per year for the following 10 years (all payments are at the end of each year). If the appropriate annual discount rate is 11.00%, what is the value of the investment to you today
Answer:
Value of investment = $29139.28
Explanation:
Below is the calculation to find the value of investment:
Value of investment = 28000(P/F, 11%, 4) + 43000(P/F, 11%, 12)(P/F, 11%, 4) + 69000(P/F, 11%, 18)(P/F, 11%, 16) + 61000(P/F, 11%, 10)(P/F, 11%, 34)
Value of investment = 28000(0.6587) + 43000(0.2858)(0.6587) + 69000(0.1528)(0.1882) + 61000(0.3521)(0.0287)
Value of investment = $29139.28
Burkhardt Corp. pays a constant $15.25 dividend on its stock. The company will maintain this dividend for the next 9 years and will then cease paying dividends forever. If the required return on this stock is 9.2 percent, what is the current share price
Answer:
$90.69
Explanation:
Current share price can be determined by calculating the present value of the cash flows
Present value is the sum of discounted cash flows
Present value can be calculated using a financial calculator
Cash flow in year 1 to 9 = 15.25
I = 9.2
PV = 90.67
To find the PV using a financial calculator:
1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.
2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.
3. Press compute
Which of the following costs is an example of a Selling & Administrative (S&A) cost rather than a product cost? Group of answer choices Depreciation on production equipment. Wages of salespersons. Wages of production machine operators. Insurance on factory equipment.
Answer:
The answer is B.
Explanation:
Option B. Wages of sales person are the example of a Selling and Administrative cost. Other examples are rents, distribution cost etc.
Option C is wrong. Wages of production machine operators is a direct wage. It will form part of cost of sales.
Option D is wrong. Insurance on factory equipment cannot be attributable to selling cost.
Economists who favor activist monetary policy often argue that Group of answer choices during the mid-1970s, money supply growth rates were nearly constant and still the economy went through a recession. activist monetary policy is likely to be destabilizing most of the time, but still it is the better way to proceed. during the mid-1970s, activist monetary policy was applied, and the economy was healthy and stable. activist monetary policy is inflexible, and this is one of its virtues; the money supply doesn't change every year in response to political considerations.
Answer:
during the mid-1970s, money supply growth rates were nearly constant and still the economy went through a recession
Explanation:
In the case when the economist favored that activist monetary policy determines that at the time of 1970s the growth rate related to the money supply would be the same or the constant and still keeping the same the economy would be in the recession
So as per the given situation, the first option is correct
