The most important category of the cash flow statement is usually cash flow from operating activities. This is to give you an idea of the cash generated by your company's core activities.
Option B is correct .
The most important stream category on the cash flow statement is operational cash flow. This category is the main focus of anyone running a business.
Why is the cash flow statement important to shareholders and investors?The cash flow statement (CFS) provides important information about a company. It shows the movement of money inside and outside the company. This helps investors and shareholders understand the company's revenues and expenses.
What is cash flow?Cash flow refers to the net balance of cash entering or leaving a company at any given time. Cash flows in and out of business all the time. For example, when a retailer purchases inventory, money flows from the store to the supplier.
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which of these actions would most likely decrease a person’s net worth for at least the next 6 months?
A substantial financial loss would most likely decrease a person’s net worth for at least the next 6 months.
What is financial loss?There are a number of events that could lower someone's net worth for at least the upcoming six months, but the event that would probably have the biggest impact would be a substantial financial loss.
Financial loss is harm to one's finances sustained by one or more persons as a result of a subpar service rendered by an organization. The loss is not directly linked to property or personal damage.
Significant financial loss can take the following forms:
Selling a valuable asset at a loss, like a house or a car Investing a sizable sum of money in a risky endeavor that fails Having your salary significantly reduced or losing your job Incurring a big debt, such as from a costly medical or legal expenseTo learn more about financial loss from the given link
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A registered representative has a customer, age 50, in the 35% tax bracket, who just sold his house for a 1-time gain. The customer intends to downsize, and after buying a smaller home, will have $400,000 to invest. The customer intends to retire in 15 years. The registered representative could recommend that the customer purchase a variable annuity separate account with a growth objective because:
The registered representative could recommend that the customer purchase a variable annuity separate account because the earning build tax-deferred during the 15 year period until retirement.
Retirement products include variable annuities. They are a type of tax-deferred investment vehicle made to build wealth and produce a steady stream of income for retirement. Variable annuities are a complex combination of investments and insurance.
The U.S. Securities and Exchange Commission and the insurance agencies of each of the 50 states oversee their regulation. You don't need to be an expert to purchase a variable annuity, but it does help to understand what the separate account is.
Because your retirement funds are there. Independent insurance agents specialize in annuities. Every day, they assist people like you in making wise decisions. A variable annuity is built on a separate account for variable annuities.
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Beeline Inc. offers entrepreneurs the opportunity to operate a franchise under the Beeline trade name as a dealer that sells and leases Beeline equipment. To potential franchisees, Beeline must provide Group of answer choices none of the choices. projected earnings figures. no earnings figures. hypothetical earnings figures.
To potential franchisees, Beeline must provide projected earnings figures. An analyst's projection of future quarterly or yearly profits per share for a publicly traded firm is known as an earnings estimate (EPS).
In order to evaluate a company's performance and make investment decisions concerning it, investors significantly rely on earnings predictions. Consensus earnings estimates are the average or median projections made by a group of analysts regarding the profits or losses a firm is anticipated to experience over a specific time period, usually quarterly and annually. When something is foreseen or estimated, or when sections of something go beyond the rest, as in the case of projected pillars that rise past a building's roof.
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Why is insurance so important in today's society?
Life insurance is significant because it provides financial stability to the policyholder's family in the event of the policyholder's untimely death.
Anyone looking to protect their family, possessions, and themselves from financial risk or losses will benefit from insurance plans. Insurance plans will assist you in covering the costs of unexpected medical expenses, hospital stays, contracting illnesses and their associated treatments, and future medical care needs.
Life insurance can help the policyholder's family maintain their financial independence so they are not forced to make lifestyle compromises.
At its most basic level, insurance acts as a protective safety net that enables businesses to take on more risky and lucrative ventures than they otherwise might.
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From a strategy-implementing executing perspective, operating budget allocations should:
A. primarily be based on the number of new strategic initiatives being implemented in each operating department.
B. be based on the number of people employed in each of the divisions.
C. be strategy-driven and be based on how much each organizational unit needs to carry out its piece of the strategic plan efficiently and effectively.
D. be linked to the costs of performing value chain activities as determined by benchmarking against best-in-industry competitors.
E. be a gut feel decision based on which group has the most Clemson graduates.
From a strategy-implementing executing perspective, operating budget allocations should be strategy-driven and based primarily on how much each organizational unit needs to carry out its piece of the strategic plan efficiently and effectively.
The operating budget should be strategy-driven or based on the amount that each organizational unit requires to carry out its portion of the strategic plan effectively and efficiently from the perspective of strategy implementation and strategy execution.
Which of the above are expected outcomes when a new strategic venture has an excess of funds and resources? Terms in this set (46) Reduced and diminished financial performance will result.
Which of the above are expected outcomes when a new strategic venture has an excess of funds and resources? Terms in this set (46) Reduced and diminished financial performance will result.
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One advantage of a partnership is (A) ease of formation. (B) limited liability. (C) unlimited life of the partnership. (D) limited vision and skills.
One advantage of a partnership is ease of formation which means option A is correct answer.
Partnerships have a long history and were used in the Middle Ages in both Europe and the Middle East. According to a 2006 article, the first partnership was formed in 1383 by Prato and Florence-based industrialist Francesco di Marco Datini. The Del Buono-Bencivenni company (1336-1401) and the Covoni company (1336-1401) have both been referred to as early partnerships even though they were not legally recognized as such. The 13th century saw the start of Europe's Commercial Revolution, which included partnerships. In the fifteenth century, the cities of the Hanseatic League helped one another; a ship from Hamburg to Gdansk would not only carry its own cargo, but was also contracted to transport goods for other league members.
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Compared to traditional teams, it is generally a greater challenge for virtual teams to Multiple choice question. retain trust during the period its members work together. establish and meet individual deadlines. set productivity goals keep relationships professional and respectful.
A) In general, it is more difficult for virtual teams to maintain trust while its members work together than it is for traditional teams.
What is the biggest obstacle to using virtual teams?Communication is one of the main issues with virtual teams. When it comes to communication, everyone has different preferences. Email is preferred by some, while instant messaging is preferred by others.
What distinguishes virtual teams from traditional teams?The term "virtual team" refers to a group of people who are physically separated but are united by a common goal, in contrast to "traditional" teams, which are also known as "conventional," "co-located," or "collocated" teams.
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What do capital resources increase?
The capacity of a process can be increased by using capital resources to boost productivity. Capital assets increase a company's productivity and efficiency.
Productivity is a measure of how effectively commodities or services are generated. Productivity is sometimes expressed as a ratio of the entire output to a single input or the total input used in a production process, or output per unit of input, typically over a predetermined time period. The most typical illustration is the (aggregate) measure of labor productivity, where GDP per worker is one example. The choice of a productivity definition (including those that do not relate to ratios of output to input) is dependent on the objective of the productivity measurement and/or the availability of data. The main cause of variability across productivity measures is often (directly or indirectly) connected to how the inputs and outputs are combined to produce such a ratio-type productivity measure.
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A TV ad for a soft drink falls under the category of _____ advertising.
A) farm
B) corporate
C) consumer
D) professional
E) business
TV advertising for soft drinks falls into the category of consumer advertising. Consumer advertising is aimed at people buying products for themselves or others.
What is the importance of consumer advertising?Consumer advertising promote activities, products or services and encourage people to purchase. Example: Laundry detergents are primarily marketed through consumer advertising to drive brand loyalty and pre-market products.
What is Online Advertising?Online advertising, also known as online marketing, Internet advertising, digital advertising, or web advertising, is a form of marketing and advertising that uses the Internet to promote products and services and target audiences and users of the platform.
What are types of advertising?Social media promotion. Paid search engine advertising. print advertising. broadcast advertising. outdoor advertising. mobile advertising. Direct mail promotion.
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In a marketing decision, constraints are most likely to be restrictions on the ________ needed to solve the problem.
Constraints in a marketing decision are most usually limitations on the time and money required to address the problem.
What is a marketing decision?A marketing decision support system (abbreviated MKDSS) is a marketing activity decision support system. The technology is meant to assist organizations in exploring various situations by modifying previously obtained data from prior events. It is made of information technology, marketing data, systems tools, and modeling skills that allow it to forecast the results of various scenarios and marketing initiatives. MKDSS aids decision-makers in many circumstances and may be a highly useful tool for a firm to gain a competitive advantage.
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Compare the attestation services provided by independent professionals with other assurance services provided by CPAs. Next, discuss at least two (2) goals of each service and how the service contributes to decreasing the risk of reporting errors or misstatements in financial statements. Provide the underlying principles supporting your response.
Independent professionals such as Certified Public Accountants or CPAs provide attestation services known as assurance services.
These services include audits, reviews along with e agreed-upon procedures engagements. Audits are known to be the most understanding type of attestation service, which provides an independent analysis of a company's financial statements and are carried out in accordance with Generally Accepted Auditing Standards(GAAS). The aim of an audit is to lay an opinion on the justification of the financial statements which leads to lowering the risk of reporting mistakes by guaranteeing a huge level of trust in financial statements.
Reviews are known to be less in-depth than audits and provide finite resources on financial statements.
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The law of demand is illustrated by a demand curve that is Group of answer choices constant upward sloping horizontal downward sloping vertical
A demand curve with a falling slope serves as an example of the law of demand. According to the law of demand's definition, the demand curve slopes downward.
It's crucial to understand the difference between the quantity required and the demand itself. The quantity required is the total amount of items that buyers are willing to purchase at a specific price point. demand law and the demand curve. When a product's price rises, less people will buy it, according to the law of demand. In other words, if the product's price increases, the quantity demanded will decrease. Because of the rising opportunity costs for consumers, who may choose to forego purchasing it altogether.
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Required information Problem 5-3A Record transactions related to accounts receivable (LO5-3, 5-4, 5-5) Skip to question [The following information applies to the questions displayed below.] The following events occur for The Underwood Corporation during 2021 and 2022, its first two years of operations. June 12, 2021 Provide services to customers on account for $34,400. September 17, 2021 Receive $19,500 from customers on account. December 31, 2021 Estimate that 45% of accounts receivable at the end of the year will not be received. March 4, 2022 Provide services to customers on account for $49,400. May 20, 2022 Receive $10,000 from customers for services provided in 2021. July 2, 2022 Write off the remaining amounts owed from services provided in 2021. October 19, 2022 Receive $39,500 from customers for services provided in 2022. December 31, 2022 Estimate that 45% of accounts receivable at the end of the year will not be received.
The Underwood Corporation must record the above transactions with debits to the Accounts Receivable account and credits to the Cash account or Service Revenue account.
The Underwood Corporation recorded the following transactions related to accounts receivable for 2021 and 2022:
June 12, 2021
Debit Accounts Receivable: $34,400
Credit Revenue: $34,400
September 17, 2021
Debit Cash: $19,500
Credit Accounts Receivable: $19,500
December 31, 2021
Debit Allowance for Doubtful Accounts: $15,390
Credit Accounts Receivable: $15,390
March 4, 2022
Debit Accounts Receivable: $49,400
Credit Revenue: $49,400
May 20, 2022
Debit Cash: $10,000
Credit Accounts Receivable: $10,000
July 2, 2022
Debit Allowance for Doubtful Accounts: $19,835
Credit Accounts Receivable: $19,835
October 19, 2022
Debit Cash: $39,500
Credit Accounts Receivable: $39,500
December 31, 2022
Debit Allowance for Doubtful Accounts: $21,670
Credit Accounts Receivable: $21,670
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The relationship of $325,000 to $125,000, expressed as a ratio, is a. 2.0 to I b. 2.6 to 1 c. 2.5 to I d. 0.45 to 1 23
The relationship of $325,000 to $125,000, expressed as ratio, is 2.6.
What is a ratio?In math, a ratio shows the amount of times one number is present in another. For instance, if a dish of fruit contains eight oranges and six lemons, the ratio of oranges to lemons is eight to six (that is, 8:6, which is equivalent to the ratio 4:3). A ratio's quantities can take on any shape, including counts of individuals or objects, measurements of lengths, weights, or times, etc. In the vast majority of cases, both numbers must be positive. Consequently, a ratio can be conceptualised as an ordered pair of numbers, a fraction with the first number in the numerator and the second in the denominator, or as the value this fraction represents.
Ratio= 325000/125000= 2.6
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A(n) _____ contract carries the least risk for suppliers.
a. CPPC b. FFP
c. CPAF
d. FP-EPA
The least risky contract for a supplier is an FP-EPA one. Long-term contracts are utilized FP-EPA contracts, which permit pre-defined modifications to the contract price because of altered circumstances.
This can entail variations in inflation or higher or lower prices for particular commodities.
The nature of this contract is similar to that of a fixed-price contract. However, the former has a specific provision that allows for price adjustments, whereas the latter is non-negotiable.
In this specific contract, the buyer and seller concur on pre-established standards for the price adjustment. The market's inherent uncertainties make this conceivable. This particular contract is advantageous for long-term projects or those that span several years because it is crucial to remember that market dynamics alter over time.
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True or false?If quantity supplied is 5 dozen apples and quantity demanded is 4 dozen apples, the market is in equilibrium.
The statement given is false, If quantity supplied is 5 dozen apples and quantity demanded is 4 dozen apples, the market is in equilibrium. Market equilibrium happens when product quantity supplied is equal to product quantity demanded.
What is market equilibrium?There is a point where the supply and demand curves overlap; this point is known as the market equilibrium. The amount is the equilibrium quantity, and the price is the equilibrium price at this intersection.
If a market is in equilibrium, the price won't change unless an outside force alters supply or demand and throws the equilibrium out. Market forces have a tendency to bring markets back to equilibrium if they are not already there.
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Refer to Figure 6-18. The per-unit burden of the tax on sellers is
a. $6.
b.8
c.10
d. $14
The per-unit burden of the tax on sellers is $6, and the answer is a. The equilibrium price before tax is $16 per unit and is received by sellers.
What do you mean by price burden?
Burden costs, which can increase the price of manufacturing a product, are expenses that aren't readily apparent (such as labor or inventory). The manufacturing of a product is not directly tied to overhead expenses.The burden rate is the entire cost to a business of employing and keeping one employee, in addition to their direct remuneration in salaries. The burden rates will cover a variety of expenses, including training, perks, sick time, and pension payments.The burden rate is the percentage of burden (overhead) that is applied to each dollar of pay. The burden rate, for instance, is $0.25 per $1.00 of salary if an individual's annual benefits and payroll taxes total $20,000 and his wages are $80,000.To know more about burden cost here
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What is the underlying theme about good and evil in The Strange Case of Dr Jekyll and Mr Hyde?
The character of Dr. Jekyll is that of a physician who, in his quest for identity and in an effort to free his "evil" side, makes the error of dividing himself into two entities with entirely different moral and ethical standards.
Henry Jekyll has understood the ambiguity that every person experiences in the literary novel "Henry Jekyll," where a man must balance his good and bad personalities. This burden overwhelms him to the point that he wants to rid himself of the evil part using a formula he invented, with the help of which he creates two entirely different beings: on the one hand, the renowned and esteemed doctor Jekyll, who typically considers the benefit of others, and on the other hand, Mr Hyde.
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Which of the following is NOT considered to be an operating expense on the income statement? A) salaries B) depreciation and amortization
C) corporate taxes D) administrative expenses and overhead
On the income statement, corporate taxes are not considered an operating expense.
What is indirect corporate taxation?Corporate tax, also known as corporation tax, is a type of direct tax. Any earnings generated by a corporation's operations, whether domestic or international, are subject to corporate taxation. Corporations pay rates ranging from 15% to 40%.
Customers pay indirect taxes whenever they buy goods and services, as opposed to paying direct taxes like income tax or corporate tax to the government.
The term corporate/corporation tax refers to a direct tax levied by the government on business organizations as a source of revenue. In order to comply with laws, a company compiles its financial statements for an accounting period (usually 12 months).
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How is GNP calculated?
In order to determine GNP, one typically adds up personal consumption expenditures, private domestic investment, government spending, net exports, and any income residents may have from investments made abroad, then deducts that amount from foreign residents' income.
What Is Gross National Product (GNP)?A country's gross national product (GNP) is an estimation of the total dollar value of all the finished goods and services produced over a specific time period using resources held by its citizens.What a country exports less any imports of products and services is what is referred to as its net exports.The gross national product (GNP) and the gross domestic product (GDP), two additional crucial economic indicators, are related. The former measures all output produced inside a nation's boundaries regardless of who owns the production equipment. GDP is the starting point for GNP, which is then increased by residents' investment income from foreign sources and decreased by foreign residents' investment income earned within a nation.To Learn more About GNP Refer To:
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How do corporations make financial disclosures about the corporation at the end of the financial year? Who benefits from this disclosure?
At the end of the financial year, a corporation has to make a disclosure of its__________. These documents help
__________ to make informed choices.
At the end of the fiscal year, a corporation must make a disclosure of its financial situation. These documents help stakeholders to make informed choices.
What are the benefits of financial disclosures?By demonstrating its financial results at the end of the fiscal year, a corporation is able to create greater value for its stakeholders, such as its shareholders and customers, ensuring greater transparency about processes.
Financial disclosures also assist in compliance with legal compliance and help to gain more accurate knowledge of the company's real situation in terms of its finances, allowing for more effective decision-making.
Therefore, financial disclosures are capable of creating value for the company, attracting greater investment and business organization.
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Murphy Manufacturing estimated total manufacturing overhead for the year to be $100,000 and that 5,000 direct-labor hours would be used. Actual overhead was $120,000 and actual direct labor-hours were 7,500. The overhead applied to a job completed during the year that used 200 direct labor-hours was ______. Multiple choice question. $4,800 $4,000 $100,000 $3,200
The overhead applied to a job completed during the year that used 200 direct labor hours was $4,000.
The first step is to calculate The predetermined overhead rate
Predetermined overhead rate = $100,000/5,000 direct labor-hours
Predetermined overhead rate = 20 per direct labor-hour
Now let's calculate The overhead applied to the job
Overhead applied to the job = $20 per direct labor-hours *200 direct labor-hours
Overhead applied to the job= $4,000
Therefore, The overhead applied to a job completed during 2021 that used 200 direct labor hours was $4,000.
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Printer a prints 100 pages for $23.99. printer b prints 275 sheets for $63.99. which printer has the better rate of cost per page? printer a, because the approximate rate of printer a, $0.24 per page, is greater than the approximate rate of printer b, $0.23 per page printer a, because the approximate rate of printer a, $4.16 per page, is less than the approximate rate of printer b, $4.30 per page printer b, because the approximate rate of printer a, $0.24 per page, is greater than the approximate rate of printer b, $0.23 per page printer b, because the approximate rate of printer a, $4.16 per page, is less than the approximate rate of printer b, $4.30 per page
Printer b has the better rate of cost per page because it has a lower cost per page.
What is rate of cost?Rate of cost is the amount of money charged for a particular product or service. It is usually expressed in terms of the cost per unit of output. The rate of cost is determined by a variety of factors, including the cost of production materials, labor costs, overhead costs, and the demand for the product or service. An important factor in the determination of the rate of cost is the availability of substitutes for the product or service in question.
Printer b has an approximate rate of $0.23 per page, while printer a has an approximate rate of $0.24 per page. This means that printer b is cheaper per page than printer a. Additionally, printer b has an approximate rate of $4.30 per page, while printer a has an approximate rate of $4.16 per page. This means that printer b is more cost effective overall than printer a.
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In business, dishonesty on financial performance is likely to lead to Multiple choice question. increased salaries. dismissal. high employee morale. greater competence.
Financial performance fraud is likely to result in a dismissal in business.
Which of the following would be most likely to damage someone's credibility?
Avert making false cause-and-effect claims. It's common to try to pinpoint causes and effects as you study business-related problems. Avoiding erroneous cause/effect statements will help you develop well-supported business positions.
What justifications exist for why a business might require employees to sign confidentiality agreements?You could ask employees to sign an employee confidentiality agreement to stop them from disclosing confidential information that could endanger your company. Employer confidentiality agreements are used by businesses to safeguard their original concepts, efficient procedures, distinctive goods, or client information.
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Did the stock market crash cause people to lose jobs?
The stock market crash of 1929, also known as the Great Crash, did not directly cause people to lose jobs.
However, the crash did lead to a severe economic depression, known as the Great Depression, which resulted in widespread unemployment and economic hardship.
The stock market crash was a symptom of the underlying economic problems, including overproduction and underconsumption, which led to a decrease in demand for goods and services, and a decrease in economic activity.
This resulted in businesses closing, downsizing, and laying off workers, leading to high unemployment and economic hardship. The Great Depression was a global economic crisis that lasted from 1929 to 1939 and is considered the longest and most severe depression of the 20th century.
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Russet Inc., an American stainless steel manufacturer, sources iron ore from Australia for the manufacture of steel. It saves on raw material costs as iron ore is cheaper in Australia. This scenario best illustrates
Russett Incorporation, an American stainless steel manufacturer, sources iron ore from Australia for the manufacture of steel. It saves on raw material costs as iron ore is cheaper in Australia. This scenario best illustrates globalization of production.
A global brand is one that generates significant amounts of revenue and is known even outside of its country of origin.Economic globalization involves trade, capital flows and the movement of workers, and an important element in that process is the globalization of production. With the gradual dismantling of trade barriers, and capital flows becoming easier, globalization of production has flourished.
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What was the significance of the Treaty of Nanjing in 1824?
On August 29, 1842, the First Opium War (1839–1842) between Great Britain and the Qing dynasty of China came to a conclusion with the signing of the Treaty of Nanjing. The first of what the Chinese eventually referred to as the "Unequal Treaties" was this one.
significance of the Nanjing TreatyThe Treaty of Nanjing helped China establish diplomatic and commercial ties with the West, but also significantly reduced the empire's ability to assert its sovereignty. The pact and later, unfair treaties have influenced how China interacts with the rest of the world today.
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If an issuer sells bonds at a date other than an interest payment date: A)This means the bonds sell at a premium. B)This means the bonds sell at a discount. C)The issuing company will report a loss on the sale of the bonds. D)The issuing company will report a gain on the sale of the bonds. E)The buyers normally pay the issuer the purchase price plus any interest accrued since the prior interest payment date.
Option E is correct. If the issuer sells the bond on a day other than the coupon payment date: The buyer normally pays the issuer the purchase price plus interest accrued since the last interest payment date.
Issuance date, often used to identify a particular series of bonds from an issuer, is the date on which interest accrues on the fixed income security. An investor who purchases a bond during an interest payment date must pay the seller or issuer interest accrued up to the date of purchase or settlement in addition to the face value.
Investors receive interest income by purchasing bonds issued by corporations, governments and local governments. Many bonds guarantee periodic coupon or interest payments to bondholders until the bond matures. For example, a $1,000 par bond with a 5% coupon that pays semi-annually pays the investor 5%/2 x $1,000 = $25 every six months. Suppose a newly issued bond was sold in January 2018 and its maturity date is his February 1, 2023.
If the bond is scheduled to pay interest on 1 February and 1 August each year until maturity, then that date is 1 February 2023 February 2018. You will receive your first $25 on August 1, 2018.
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Affirmative action programs Question 39 options: involve the promotion of unqualified employees. only involve the training of individuals. are not very commonly used anymore because of reverse discrimination concerns. involve the recruitment, hiring, promotion, and training of qualified individuals.
Affirmative action programs involve the recruitment, hiring, promotion, and training of qualified individuals. Hence, option (d) can be regarded as the relevant choice of answer.
Give a brief account on affirmative action.In the United States, affirmative action refers to a proactive endeavour to increase the job or educational possibilities for women and members of underrepresented groups. Affirmative action is a set of policies, programmes, and practises that give minorities and women limited preferences in job hiring, admission to higher education institutions, the awarding of government contracts, and other social benefits. It was first implemented by the government as a response to the effects of pervasive discrimination against these groups. Age, gender, ethnic origin, and race are typical affirmative action eligibility factors. While civil rights law was removing the legal justification for discrimination, the Johnson administration (1963–1969) launched affirmative action to increase chances for African Americans.
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A loss contingency should be accrued when the amount of loss is known and the occurrence of the loss is:
If a loss is both (1) probable and (2) fairly estimable, a loss contingency should be set aside. The definition of "probable" according to ASC 450-20-20 is "the future occurrence or events are likely to occur," which is typically seen as a 75% criterion.
A loss contingency should be mentioned when?GASB 62 defines contingencies and offers more information in paragraphs 96–113. When it is likely that a loss will eventually be incurred and the loss is either not probable or not amenable to reasonable calculation, disclose a loss contingency resulting from the claim.
What does an accounting loss contingency mean?A loss contingency is a charge to expense for something that is thought to be likely to happen in the future, such a lawsuit's unfavourable outcome. A loss scenario provides.
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