A period of rising inflation is
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1 .Godart Co. issued USD 4,500,000 notes payable as a scrip dividend that matured in five years. At maturity, each shareholder of Godart's three million shares will receive payment of the note principal plus interest. The annual interest rate was 10%. What amount should be paid to the stockholders at the end of the fifth year?
A USD 6,750,000 B USD 2,250,000 C USD 450,000 D USD 4,500,000
2 .If the income elasticity of demand coefficient for a particular product is 3.00, the good is likely
A A luxury good. B A complementary good. C An inferior good. D A necessity.
3 .In a compensatory stock option plan for which the grant and exercise dates are different, the stock options outstanding account should be reduced at the
A Beginning of the vesting period. B Exercise date. C Date of grant. D Beginning of the service period
4 .Which one of the following would not be included in the calculation of the gross domestic product (GDP)?
A Purchase of a new home. B An automotive worker’s wages. C A doctor’s fee. D Purchase of common stock.
5 .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.
7 .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
8 .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.
9 .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
10 .Globalization is frequently associated with comparative advantage and.
A Decreased specialization. B Increased specialization. C Elimination of tariffs. D Maintenance of global economic balance of power.
