Comparing medieval Japan, Rorea, and Vieta Imagine that you are a graduate student working with the diary of a twelfth-century merchant from Song China. In this diary, the merchant recorded his impressions of his first visits to Korea, Japan, and Vietnam. After carefully translating the diary, you hand it to your professor, who slips and throws all the papers into the air. It is now your job to organize the diary correctly. Read the following descriptions and select whether they apply to Korea, Japan, or Vietnam.
Description 1
The people here were among the first to adopt an innovation called woodblock printing. Artisans carve characters onto woodblocks, which can be rearranged to print papers, pamphlets, and even books quickly and easily. Their cartographers have created regional and world maps based on our models.
Description 2
The people from this southern kingdom have created an adaptation of Chinese characters. This is a written system to represent the spoken language, but also used to compose essays and poetry.
Description 3 The people seem to have copied our building techniques and architecture, but they do so artfully. Centuries ago, Buddhists from all across Asia traveled to this land to visit the Todaiji temple.

Answer:

Comparing Medieval Japan, Korea, and Vietnam

Description 1 applies to Korea.

Description 2 applies to Vietnam.

Description 3 applies to Japan.

Explanation:

The Todaiji Temple is located in Japan.  This sets description 3 apart for Japan.  The southern kingdom refers to Vietnam located in the South-east Asia.  Vietnam is known to have been ruled by China for over a thousand years, and the Vietnamese language is written based on Chinese characters. This matches with description 2.  Korea, which is located in the Northeast Asia, matches description 1.  Moreover, the Korean language is a multisyllabic language, unlike the Chinese that is monosyllabic.

Select all statements that correctly describe business rules.
A. Some business rules allow the designer to understand the nature, role, and scope of the data.
B. Business rules define all applicable database constraints, no matter how detailed the constraint is.
C. Some business rules act as a communications tool between users and designers.
D. Some business rules help standardize an organization's view of data.
E. Business rules are by definition valid for all data for all time, so they are well suited for database design.

Francisco leased equipment from Julio on December 31, 2021. The lease is a 10-year lease with annual payments of $159,000 due on December 31 of each year beginning December 31, 2021. The present value of the lease payments is $1,006,192. Francisco's incremental borrowing rate is 14% for this type of lease. The implicit rate of 12% is known by the lessee. What should be the balance in Francisco lease liability at December 31, 2022

Bloom Company management predicts that it will incur fixed costs of $266,000 and earn pretax income of $360,400 in the next period. Its expected contribution margin ratio is 54%. Required: 1. Compute the amount of total dollar sales. 2. Compute the amount of total variable costs.

Snack food vendors and beer distributors earn some monopoly profits in their local markets but see them slowly erode from various new substitutes. When California voted on legalizing marijuana, which side would you think that California beer distributors were on

The adjusted trial balance of Bramble Corp. at December 31, 2019, includes the following accounts:

Common Stock $16,700
Dividends $7,300
Service Revenue $37,900
Salaries and Wages Expense $16,000
Insurance Expense $2,900
Rent Expense $3,400
Supplies Expense $2,500
Depreciation Expense $1,700

Required:
Prepare an income statement for the year.

Suppose that Dmitri, an economist from a research institute in Texas, and Frances, an economist from a public television program, are arguing over saving incentives. The following dialogue shows an excerpt from their debate: Frances: I think it's safe to say that, in general, the savings rate of households in today's economy is much lower than it really needs to be to sustain an improvement in living standards. Dmitri: I think a switch from the income tax to a consumption tax would bring growth in living standards. Frances: You really think households would change their saving behavior enough in response to this to make a difference.Because I don't. The disagreement between these economists is most likely due to _____. Depite their differences, with which proposition are two economists chosen at random most likely to agree? A. Employers should not be restricted from outsourcing work to foreign nations. B. Central banks should focus more on maintaining low unemployment than on maintaining low inflation. C. Business managers can raise profit more easily by reducing costs than by raising revenue.

Halogen Laminated Products Company began business on January 1, 2021. During January, the following transactions occurred:

Jan.
1 Issued common stock in exchange for $115,000 cash.
2 Purchased inventory on account for $30,000 (the perpetual inventory system is used).
4 Paid an insurance company $1,800 for a one-year insurance policy. Prepaid insurance was debited for the entire amount.
10 Sold merchandise on account for $11,500. The cost of the merchandise was $6,500.
15 Borrowed $25,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months.
20 Paid employees $5,500 salaries for the first half of the month.
22 Sold merchandise for $9,500 cash. The cost of the merchandise was $5,500.
24 Paid $14,500 to suppliers for the merchandise purchased on January 2.
26 Collected $5,750 on account from customers.
28 Paid $1,000 to the local utility company for January gas and electricity.
30 Paid $3,500 rent for the building. $1,750 was for January rent, and $1,750 for February rent. Prepaid rent and rent expense were debited for their appropriate amounts.

Required:
a. Prepare general journal entries to record each transaction.
b. Post the transactions into the appropriate T-accounts.
c. Prepare an unadjusted trial balance as of January 30, 2021.

On June 30, 2018, the Esquire Company sold some merchandise to a customer for $48,000. In payment, Esquire agreed to accept a 9% note requiring the payment of interest and principal on March 31, 2019. The 9% rate is appropriate in this situation. Required: 1. Prepare journal entries to record the sale of merchandise (omit any entry that might be required for the cost of the goods sold), the December 31, 2018 interest accrual, and the March 31, 2019 collection. 2. If the December 31 adjusting entry for the interest accrual is not prepared, by how much will income before income taxes be over-or understated in 2018 and 2019

The data is D = 50,000/year, S= $500 per order, H = $0.25 per unit per year. Assume a lead time of 3 days.

Fill in the following table. Write out the formulas you are using.

Annual demand
Holding cost (units per year)
Ordering cost
Ordering quantity (EOQ)
Number of orders per year
Average inventory
Maximum inventory
Reorder level
Length of order cycle
Annual holding cost
Annual ordering cost
Annual Affected Inventory Cost

b. Suppose a mistake was made in the data and the correct data is D = 60,000 per year, S = $400 per order, H = $0.20 per unit per year. Calculate the correct EOQ and affected inventory cost.
c. Now suppose we used the incorrect EOQ (based on the first set of data) instead of the correct EOQ. Calculate the affected inventory cost.
d. Compute the percentage error in the EOQ and in the inventory cost.
e. Moral of the story is that incorrect estimation of costs or demand (does or does not) result in substantial deviation from the optimal cost (circle the right answer).

Complete the following data taken from the condensed income statements for merchandising Companies X, Y, and Z. For those boxes in which you must enter negative numbers use a minus sign.
Company X Company Y Company Z
Net income/(net loss) $30 $_____ $(20)
Sales _____ 1,270 970
Gross profit 245 _____ 525
Operating expenses _____ 525 _____
Cost of goods sold 330 790 _____

Which of the following statements describes the typical effect of creating a large number of refined activity cost pools for a given costing application?1) A complex ABC system with numerous cost pools provides substantial costimprovement over a smaller system with only seven to ten cost pools.2) A system containing a large number of cost pools will not tend to exhibitsubstantial cost accuracy over a system containing seven to ten cost pools.3) With the aid of a computer, every public company should strive to develop as many cost pools as possible because there is virtually no disadvantage of so doing.4) Employees normally develop a deep appreciation for the complexity of a large, tedious ABC system.

Marko, Inc. is considering the purchase of ABC Co. Marko believes that ABC Co. can generate cash flows of $6,600, $11,600, and $17,800 over the next three years, respectively. After that time, they feel the business will be worthless. Marko has determined that a rate of return of 13 percent is applicable to this potential purchase. What is Marko willing to pay today to buy ABC Co.?
a. $39,420.00.b. $24,876.50.c. $28,896.22.d. $36,000.00.e. $27,261.50.

US Corp. is charged with determining which small projects should be funded. Along with this assignment, she has been granted the use of $15,000 for a maximum of two years. She is considering three projects. Project A costs $7,500 and has cash flows of $4,000 a year for Years 1 to 3. Project B costs $8,000 and has cash flows of $3,000, $4,000, and $3,000 for Years 1 to 3, respectively. Project C costs $2,000 and has a cash inflow of $2,500 in Year 2. What decisions should she make regarding these projects if she assigns them a mandatory discount rate of 8.5 percent

The most important function of the Fed is to A. buy and sell government securities. B. collect taxes. C. provide a system for collecting and clearing checks. D. regulate the money supply.

Lease Plan Effectively Manages Diversity
The term, glass ceiling, was used to represent an absolute barrier or solid roadblock that prevented women from advancing to higher-level positions. The ceiling resulted in women finding themselves stuck in lower-level jobs, ones that did not have profit and loss responsibility, and jobs with less visibility, power, and influence. This scenario is changing. This case illustrates the impact motivated leadership and changing company policies can have on gender diversity in the workplace. Per the United States Department of Labor, compared to women comprising 21 percent of the workforce in 1920, women comprised nearly half of the workforce in the United States in 2013, making gender diversity issues more and more important. This activity asks you to identify and apply your knowledge of such aspects of diversity.
Read the case below and answer the three questions that follow.
In 2003, the representatives of Lease Plan USA's top customers were mostly women, as was most the company's employees. However, men represented a large majority of top managers at the company, reflecting the old-boys network type culture that dominated the fleet industry. New leadership decided to change this and provided career counseling to women, revised reward systems to focus on performance instead of seniority, and replaced some existing managers. Two years ago, only one of seven top executives were a woman. Now, three of the top eight executives are women.

The company's new chief executive claims that these changes are motivated by strategy rather than political correctness. He says, "Lease Plan doesn't build anything…Our sustainable competitive advantages are people." Lease Plan now also implements a development program catered specifically for female employees. The program includes skills assessments, career guidance, communications, brand building, and panel discussions with female executives from other companies.
Lease Plan’s efforts have yielded very positive results in a short period. For example, a 2006 survey showed that 35 percent of women agreed that "management supports my efforts to manage my career," which was improved the following year to 47 percent. A growing percentage of women also feel that their opportunities are growing—increased to 30 percent from 22 percent.
Gerri Patton, Director of Client Activation, says the program helped her become more confident and outspoken. The 23-year Lease Plan veteran encourages her female subordinates to apply. "I wish I would have done that program 10 or 15 years ago," she says. "There's no telling where I would be...The sky would've been the limit."
After reading the case please answer three multiple questions below:
1) According to Eagly and Carli, and also supported by subsequent data analysis by the textbook authors, women have broken through the glass ceiling. Based on what you have read in the case, which of the following trends in gender diversity appears to be most supported by the outcomes of Lease Plan’s program changes?
Educational attainment—women earned the majority of bachelor’s and master’s degrees from 2006 through 2012.
Increases in seats on boards of directors—in Fortune 550 firms up to 16.6 percent in 2013 from only 9.6 percent in 1995.
Leadership positions—in educational institutions in 2010, women represented 18.7 percent of college presidents and 29.9 percent of board members.
Court Appointments—in federal court in 2013, women received 32 percent and 30 percent respectively of appointments to federal courts of appeals and US district court judge positions.
None of these
2) Which of Thomas’s generic action options for managing diversity is most illustrated in the case?
suppress
isolate
deny
include/exclude
tolerate
3) Based on the information in the case, which of the following barriers and challenges to managing diversity that were identified in the text appear to have been present at Lease Plan?
an unsupportive or hostile work environment
poor career planning
lack diversity in senior management
inaccurate stereotypes
difficulty in balancing career and family issues

Cody Mountain Sports is an outdoor sporting goods guiding service located in northern Wyoming. Cody Mountain Sports (CMS) primarily provides guiding for common outdoor sporting activities such as rock climbing, hiking, and skiing. CMS completed the following adjusting transactions during March of 2021:

Mar. 1 CMS began operations by receiving $100,000 in cash. The business issued shares of common stock in exchange for this contribution.
Mar. 1 CMS paid $1,200 cash for a 12 month insurance policy. The policy begins Mar. 1.
Mar. 4 CMS guided a small rock climbing trip, receiving $20,000 payment in cash.
Mar. 15 CMS guided a hiking adventure, billing the customer $3,000 and receiving a promise of payment within one week.
Mar. 18 Accrued employee salaries of $10,000.
Mar. 19 Purchased fuel for vehicles on account, $1,000
Mar. 22 Collected $3,000 cash from customer on account.
Mar. 24 Paid rent on their property, $4,000 cash.
Mar. 27 Paid $1,000 cash on account.
Mar. 31 Cash dividends of $2,500 were paid to stockholders.

Required:
Post these transactions to the T-accounts.

Ivanhoe Company buys merchandise on account from Metlock Company. The selling price of the goods is $1,290 and the cost of the goods sold is $770. Both companies use perpetual inventory systems.
Journalize the transactions on the books of both companies. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Account Titles and Explanation
Debit
Credit
Ivanhoe
Enter an account title
Enter a debit amount
Enter a credit amount
Enter an account title
Enter a debit amount
Enter a credit amount
Metlock
Enter an account title to record sale of merchandise
Enter a debit amount
Enter a credit amount
Enter an account title to record sale of merchandise
Enter a debit amount
Enter a credit amount
(To record sale of merchandise)
Enter an account title
Enter a debit amount
Enter a credit amount
Enter an account title
Enter a debit amount
Enter a credit amount

ABC and XYZ are all-equity firms. ABC has 1,750 shares outstanding at a market price of $20 a share while XYZ has 2,500 shares outstanding at a price of $28 a share. ABC is acquiring XYZ for $75,000 in cash. The incremental value of the acquisition is $8,000. What is the net present value of acquiring XYZ to ABC

Pick an organization (public or private) and then choose a particular type of COI that is associated with this type of organization. Sustainability-related COIs are especially encouraged.Locate and describe any laws that are designed to discourage or prevent this type of COI in your country. If there are no laws particular to the type of COI you chose, discuss why this is the case.Locate examples of organizational policies used to also discourage the particular COI and discuss how the main features of the policy around the particular COI.Discuss ways that managers can use both policy and the existing laws in your home country to discourage employees seeking their own interests over that of the employer.In your estimation, do laws and policies help promote ethical behavior? Do you feel that the laws, as they are currently, are sufficient and effective?Finally, suggest ways that the laws and/or policies could be improved to both motivate employees to pursue the interests of their employers, as well as to minimize the costs of employers complying with or enforcing the laws.Written Assignment RequirementsSubmit a written paper which is 3-4 pages in length exclusive of the reference page. The paper should cite sources to support your ideas. Be sure to review the assessment criteria below before beginning your paper. Cite any reference(s) you use in the preparation of your essay using proper APA format. Refer to the UoPeople APA Tutorials in the LRC for help with APA citations.Written Assignment Peer AssessmentIn the unit following the submission of your written assignment, you will peer assess three (3) of your classmates’ assignments according to the instructions found in the Assessment Form. During this peer assessment period, you are expected to provide details in the feedback section of the Assessment Form, indicating why you awarded the grade that you did to your peer. The written assignment grade is comprised of a combination of your submission (90%) and your peer assessments (10%).Written Assignment Peer Assessment RubricFor this assignment, your peers will be evaluating your work with the following criteria.An organization is chosen and a particular conflict of interest is identified.Laws pertaining to the particular COI have been located and described. If no laws are described, reasons are provided.Organizational policies pertaining to the COI are discussed, particularly the main features of the policy.Ways that managers can use both policy and the existing laws in your home country to discourage employees seeking their own interests over that of the employer are discussed.The paper addresses the questions: do laws and policies help promote ethical behavior? Do you feel that the laws, as they are currently, are sufficient and effective?The paper suggests ways that the laws and/or policies could be improved to both motivate employees to pursue the interests of their employers, as well as to minimize the costs of employers complying with or enforcing the laws.Writing Organization and Clarity - the ideas are arranged logically to support the purpose or argument. Ideas presented flow smoothly from one to another and are clearly linked to each other. Writing is clear and it is of high-quality.Written Assignment conforms to the structural requirements including APA style guidelines for references.

A corporation must obtain shareholder approval before the company a. hires or fires a significant number of employees. b. expands into foreign markets. c. sells off a major portion of its business to another company. d. opens additional offices.

g Determine the amount to be added to Allowance for Doubtful Accounts in each of the following cases and indicate the ending balance in each case. a. Credit balance of $370 in Allowance for Doubtful Accounts just prior to adjustment. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as

Sauer Food Company has decided to buy a new computer system with an expected life of three years. The cost is $300,000. The company can borrow $300,000 for three years at 12 percent annual interest or for one year at 10 percent annual interest. Assume interest is paid in full at the end of each year.

Required:
a. How much would Sauer Food Company save in interest over the three-year life of the computer system if the one-year loan is utilized and the loan is rolled over (reborrowed) each year at the same 8 percent rate?
b. Compare this to the 10 percent three-year loan. What if interest rates on the 8 percent loan go up to 13 percent in year 2 and 18 percent in year 3?
c. What would the total interest cost compared to the 10 percent, three-year loan?

Culler Construction Company agreed with the City of Orange Key to build a road. The project was to begin on December 1. One week after the work began, a hurricane struck the site, washing away so much land that the construction would be twice as expensive. As a result, Culler refused to continue the job, unless Orange Key paid a large sum in addition to the initial contract price. A promise by Orange Key to pay more than the original price is:_______

Blue Inc. uses LIFO inventory costing. At January 1, 2020, inventory was $217,208 at both cost and market value. At December 31, 2020, the inventory was $287,675 at cost and $261,060 at market value. Use an allowance account. Prepare the necessary December 31 entry under (a) the cost-of-goods-sold method (b) Loss method.

On August 4, Armstrong Trucking, Inc., paid $4,500 to replace the engine in one of its trucks.

Required:
Write the necessary journal entry.

Of the following statements, which best describes a legitimate disadvantage of cost-based pricing:
a. Marginal costs and revenues are difficult to measure
b. Determining the amount a customer is will to pay may require estimation
c. Most cost drivers are not readily available
d. Customers may not be willing to pay the price determined by the procedure

Gina is very serious about her budget. As a new manager, she wants to make sure that she is a good steward of her employees, knowing that stress can cause her division to miss their bottom line at the end of the year. When Gina is considering the physiological implications for her workforce, which of the following is she notconsidering?
A) family leave
B) burnout
C) low job satisfaction
D) emotional exhaustion
E) absenteeism

Apply the Seasonal Forecast Using Simple Proportion method to calculate a forecast for product X for the first quarter of the next year. The expected total sales for product X is 14800 for the next year.

Quarter Average seasonal factor
1 0.70
2 0.46
3 1.73
4 1.11

a. More than 0 but less than or equal to 1500
b. More than 1500 but less than or equal to 2000
c. More than 2000 but less than or equal to 2500
d. More than 2500 but less than or equal to 3000
e. More than 3000

Phương pháp kế toán chi tiết vật tư

An investment that costs $28,000 will produce annual cash flows of $5,600 for a period of 6 years. Further, the investment has an expected salvage value of $3,300. Given a desired rate of return of 10%, what will the investment generate?