Globalization is frequently associated with comparative advantage and.
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1 .A property dividend should be recorded in retained earnings at the property's.
A Book value at date of declaration. B Market value at date of issuance (payment). C Book value at date of issuance (payment). D Market value at date of declaration.
2 .A period of rising inflation is
A Increases the price level, which benefits those who are entitled to receive specific amounts of money. B Enhances the positive relationship between the price level and the purchasing power of money. C Will not be affected by contracts that include the indexing of payments. D Increases the price le...
3 .Lino Co.'s worksheet for the preparation of its Year 2 statement of cash flows included the following.December 31 January 1 Accounts receivable USD 29,000 USD 23,000 Allowance for uncollectible accounts 1,000 800 Prepaid rent expense 8,200 12,400 Accounts payable 22,400 19,400Lino's Year 2 net income is USD 150,000. What amount should Lino include as net cash provided by operating activities in the statement of cash flows?
A USD 148,600 B USD 151,400 C USD 151,000 D USD 145,400
4 .Which of the following involves comparing measures of actual progress of a project to planned progress?
A Project planning. B Project scheduling. C Project control. D Project closure.
5 .11. Which funds would most appropriately use the current financial resources measurement focus and modified accrual basis of accounting in their fund financial statements?GovernmentalProprietaryFiduciary
A No Yes Yes B Yes Yes Yes C Yes No Yes D Yes No No
7 .The economic resources measurement focus and accrual basis of accounting would be most appropriate for which fund as used in the fund financial statements?
A Capital projects fund. B Internal service fund. C Permanent fund. D General fund.
8 .A massive earthquake and tsunami seriously damaged the productive capabilities of auto manufacturers in Japan. As a result, workers at U.S. parts manufacturing firms dedicated to supplying the Japanese manufacturers are furloughed because the parts produced in the U.S. plants are temporarily unneeded. The negative impact of the Japanese earthquake and tsunami on these U.S. parts manufacturers is best described as.
A Economic risk. B Transaction risk. C Global sourcing complications. D A shift in the economic balance of power.
9 .On January 1, year 1, a company issued its employees 10,000 shares of restricted stock. On January 1, year 2, the company issued to its employees an additional 20,000 shares of restricted stock. Additional information about the company’s stock is as follows.Date Fair value of stock (per share)January 1, year 1 USD 20December 31, year 1 22January, year 1 25December 31, year 2 30The shares vest at end of a four year period. There are no forfeitures, what amount should be recorded as compensation expense for the 12-month period ended December 31 year 2?
A USD 500,000 B USD 175,000 C USD 225,000 D USD 205,000
10 .The benefits of a just-in-time system for raw materials usually include.
A Maximization of the standard delivery quantity, thereby lessening the paperwork for each delivery. B Elimination of nonvalue adding operations. C Decrease in the number of deliveries required to maintain production. D Increase in the number of suppliers, thereby ensuring competitive bidding.
