Answer: b. The duration of its liabilities must equal the duration of its assets
Explanation:
Since the company wants to structure its assets and liabilities such that its equity is unaffected by interest rate risk, then the duration of its liabilities must equal the duration of its assets.
It should be noted that when the duration of its liabilities is shorter than the duration of its assets, the duration gap is positive and when there's a rise in interest rate, the worth of assets will be affected more.
When duration of its liabilities is longer than the duration of its assets, the duration gap is negative and when there's a rise in interest rate, the worth of liabilities will be affected more.
Finally, when the duration of its liabilities is equal the duration of its assets, its equity is unaffected by interest rate risk.
Suppose during 2014, Cypress Semiconductor Corporation reported net cash provided by operating activities of $89,063,000, cash used in investing of $43,133,000, and cash used in financing of $7,359,000. In addition, cash spent for fixed assets during the period was $25,900,000. Average current liabilities were $257,933,000, and average total liabilities were $280,651,000. No dividends were paid.
Free cash flow equals?
As part of a strategic planning process, Midwest Power's senior executives determined positive findings from their SWOT analysis: (1) New regulations will
provide tax credits for renewable ("green") power sources. (2) Their customers will pay higher prices for green power. (3) A competing power utility that
owns renewable power sources is struggling and might be a target to be acquired by Midwest Power. (4) As compared to their competitors, Midwest
Power's management team is one of the best in the industry. A strength of Midwest Power, per the SWOT analysis, is that
Answer:
4) As compared to their competitors, Midwest Power's management team is one of the best in the industry.
Explanation:
The strategic planning process is a documentation that establishes a direction for the small business by assenting where you are asserts the mission and mission along with the long term goals.Suppose a stock had an initial price of $72 per share, paid a dividend of $2.60 per share during the year, and had an ending share price of $59. Compute the percentage total return. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) What was the dividend yield and the capital gains yield
Answer:
a. −14.44%
b.Dividend yield 3.61%
Capital gains yield −18.06%
Explanation:
a.Computation for the percentage total return
R = ($59 - 72 + 2.60) / $72
R = −.1444*100
R= −14.44%
Therefore the percentage total return is −14.44%
b. Calculation to determine the dividend yield and the capital gains yield
Dividend yield = $2.60 / $72
Dividend yield = .0361*100
Dividend yield =3.61%
Capital gains yield = ($59 - 72) / $72
Capital gains yield = −.1806*100
Capital gains yield =−18.06%
Therefore the dividend yield and the capital gains yield are :
Dividend yield 3.61%
Capital gains yield −18.06%
Jack is a married male, while John is single. Your company has an assignment in a branch in Mexico that would last a couple of years. Management feels that John would be better for this assignment because he is single and is free to move. Is this decision fair?
No, It is an unfair decision by an employer to discriminate based on an applicant's marital status or perceived marital status. Although in contradict to this situation there is evidence that employers prefer and promote men who are married with children, especially compared to their childless male peers and to mothers as married men are often seen as more responsible and dedicated workers.
What is a marital status?Civil status, or marital status, are the distinct options that describe a person's relationship with a significant other. Married, single, divorced, and widowed are examples of civil status. Whether or not marital status discrimination is illegal depends on the laws of your state. Federal law doesn't prohibit discrimination on the basis of an employee's or applicant's marital status. However, almost half of the states and the District of Columbia have outlawed this type of discrimination Employers in California are prohibited from asking certain types of questions during a job interview. This includes questions about an applicant's race, religion, or marital status.
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During April, Cavy Company incurred factory overhead as follows:
Indirect materials $11,600
Factory supervision labor 3,700
Utilities 500
Depreciation (factory) 600
Small tools 230
Equipment rental 720
Journalize the entry to record the factory overhead incurred during April.
Answer and Explanation:
The journal entry is given below:
Factory Overhead $17,350
Materials $11,600
Wages Payable $3,700
Utilities payable $500
Accumulated Depreciation $600
Small tools $230
Equipment Rental payable $720
(To record the factory overhead incurred during April)
Here the factory overhead is debited as it increased the expense and credited the payable accounts as it increased the liabilities, credited the material, accumulated depreciation and small tools
Country A has a GDP of $4,600 in Country A dollars, and Country B has a GDP of $2,400 in Country B dollars. If the exchange rate is 1.5 Country B dollars to 1 Country A dollar, what is Country B's GDP in Country A dollars
Answer: Country A $1,600
Explanation:
Country A's currency is stronger than Country B's which is why Country B needs more of its currency to buy a single unit of Currency A.
You can use direct proportion to find out Country B's GDP in Country A dollars
Country B currency to Country A
1.5 : 1
2,400 : x
1.5x = 2,400
x = 2,400 / 1.5
= Country A $1,600
Which of the following is the most common way to search any website or search engine?
A. Topic search
B. Keyword search
C. Boolean logic
D. Plain language search
Answer:
D. Plain language search
Answer:
b
Explanation:
type the web address and the website you want to find
Gomez argues that we need to increase the nation's output. Chang contends that our top priority should be a more equal distribution of income and output. It can be correctly stated that these two goals are:
A. essentially unrelated.
B. complementary because the realization of one will promote fulfillment of the other.
C. at least partially competing because the redistribution of income might impair incentives to work and produce.
D. complementary because a more equal distribution of income always promotes economic growth.
Answer:
I can't understand the question
trình bày các vai trò của đạo đức kinh doanh trong phát triển doanh nghiệp
Answer:
Explanation:
Trung thực: Tính trung thực trong đạo đức kinh doanh thể hiện ở chỗ không buôn bán, sản xuất những mặt hàng nhà nước cấm, không dùng các chiêu trò dối trá để đạt được lợi ích của mình, không trốn thuế, làm ăn phi pháp; không tham ô, hối lộ; trung thành chấp hành đúng quy định của pháp luật…
Tôn trọng con người: Tôn trọng con người bao gồm tôn trọng nhân viên, đối tác khách hàng, đối thủ cũng như tất cả những người làm việc cùng với mình
Đạo đức kinh doanh gắn liền lợi ích của công ty doanh nghiệp với lợi ích chung của khách hàng và trách nhiệm đối với xã hội
Suppose that you have generated the estimates listed below from a pro forma analysis for a company that had requested a three year loan. The loan is a $1.5 million term loan with the equal annual payments of principals. The P&I payments are due at the end of each year with the annual interest rate = Prime rate + 2%.
Yr.1 Yr. 2 Yr. 3
Capital expenditure 250,000 125,000 75,000
Cash dividends 140,000 140,000 140,000
Cash flow from operations before
interest expense 750,000 780,000 800,000
Assuming the Prime rate = 8% each year. What will be the interest payment at year 2?
a. 25,000.
b. 50,000.
c. 100,000.
d. 150,000.
e. 200,000.
The answer is "Option c" and its calculation can be defined as follows:
Calculation:
Year To be paid in principal Paid Interest Paid Principal [tex]1\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$1,500,000\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$150,000\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$500,000\\\\2\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$1,000,000\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$100,000\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$500,000\\\\3\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$500,000\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$50,000\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$500,000[/tex]
That's why "Option c" is the only correct choice.
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Lewis Company's standard labor cost of producing one unit of Product DD is 3.3 hours at the rate of $12.4 per hour. During August, 43,900 hours of labor are incurred at a cost of $12.60 per hour to produce 13,100 units of Product DD.
1. Compute the total labor variance.
2. Compute the labor price and quantity variances.
3. Compute the labor price and quantity variances, assuming the standard is 3.7 hours of direct labor at $12.70 per hour.
Answer:
Compute the total labor variance.
Explanation:
Item10 1 points Time Remaining 50 minutes 15 seconds00:50:15 Item 10 Time Remaining 50 minutes 15 seconds00:50:15 A long-term asset is recorded at the: Multiple Choice Additional costs to get the asset ready for use. Cost of the asset. Cost of the asset less all costs necessary to the asset ready for use. Cost of the asset plus all costs necessary to the asset ready for use.
Answer:
Cost of the asset plus all costs necessary to the asset ready for use.
Explanation:
The long term asset such as plant & machinery, land & buildings, furniture & fixtures, goodwill, copyrights,patent should be recorded at the cost price also the cost that are required and relevant to the asset for the purpose of ready it for usage are also involved
So as per the given situation, the last option is correct
And, the same should be considered
Joyce Murphy runs a courier service in downtown Seattle. She charges clients $0.50 per mile driven. Joyce has determined that if she drives 3,300 miles in a month, her total operating cost is $875. If she drives 4,400 miles in a month, her total operating cost is $1,095. Joyce has used the high-low method to determine that her monthly cost equation is: total monthly cost = $215 + $0.20 per mile driven.
1. Determine how many miles Joyce needs to drive to break even.
2. Calculate Joyce's degree of operating leverage if she drives 4, 200 miles.
3. Suppose Joyce took a week off and her sales for the month decreased by 25 percent. Using the degree of operating leverage, calculate the effect this will have on her profit for that month.
Answer and Explanation:
The computation is given below:
1.
Given that
Charges per mile = $0.50
Variable Cost per mile driven = $0.20
Fixed Cost = $215
So,
Contribution Margin per mile = Charges per mile - Variable Cost per mile driven
$0.50 - $0.20
= $0.30
Break-even units (in miles) = Fixed Cost ÷ Contribution Margin per mile
= $215 ÷ $0.30
= 717 miles
2.
Revenue for 4,200 miles is
= $0.50 × 4,200
= $2,100
And,
Variable Cost = $0.20 × 4,200
= $840
Now
Contribution Margin = Revenue - Variable Cost
= $2,100 - $840
= $1,260
And,
Fixed Cost = $215
So,
Net Income = Revenue - Variable Cost - Fixed Cost
= $2,100 - $840 - $215
= $1,045
So,
Degree of Operating Leverage = Contribution Margin ÷ Net Income
= $1,260 ÷ $1,045
= 1.2057
3.
Degree of Operating Leverage = % Change in Net Income ÷ % Change in Sales
1.2057 = % Change in Net Income ÷ -25%
1.2057 = % Change in Net Income ÷ -0.25
% Change in Net Income = -0.301425
= -30.1425%
Zisk Co. purchases raw materials on account Budgeted purchase amounts are April, $80,000, May, $110,000, and June, $120,000. Payments are made as follows: 70% in the month of purchase and 30% in the month after purchase. The March 31 balance of accounts payable is $22,000. Prepare a schedule of budgeted cash payments for April, May, and June. (I need ending accounts payable)
Answer:
A schedule of cash payments for April, May, and June is prepared.
Explanation:
The following image shows the calculation and explanation of the cash payment schedule.
A job description should be?
A. Considered a guide.
B. Followed to the letter.
C. Created in the interview.
Explanation:
C. Created in the interview.
hope this helps you
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Zhang Industries is preparing a cash budget for June. The company has $25,000 cash at the beginning of June and anticipates $95,000 in cash receipts and $111,290 in cash disbursements during June. The company has no loans outstanding on June 1. Compute the amount the company must borrow, if any, to maintain a $20,000 cash balance. Multiple Choice $11,290. $28,710. $12,290. $6,290. $16,290.
Answer:
$11,290
Explanation:
The computation of the amount that should be borrowed is given below:
Opening cash balance $25,000.00
Add Cash Receipts 95,000.00
Less Cash Disbursements (111,290.00)
Balance before adjustment 8,710.00
Desired ending cash balance 20,000.00
Amount to be borrowed 11,290.00
Hence, the first option is correct
Bolka Corporation, a merchandising company, reported the following results for October: Sales $ 407,000 Cost of goods sold (all variable) $ 173,400 Total variable selling expense $ 20,400 Total fixed selling expense $ 22,200 Total variable administrative expense $ 14,800 Total fixed administrative expense $ 39,700 The contribution margin for October is: Multiple Choice $198,400 $233,600 $136,500 $345,100
Answer:
the contribution margin for October is $198,400
Explanation:
The computation of the contribution margin for October is given below:
= Sales - Cost of goods sold (all variable) - Total variable selling expense - Total variable administrative expense
= $407,000 - $173,400 - $20,400 - $14,800
= $198,400
Hence, the contribution margin for October is $198,400
Therefore the first option is correct
And, the same should be considered
Estimated inventory (units), May 1 19,800 Desired inventory (units), May 31 19,400 Expected sales volume (units): Area W 6,600 Area X 10,000 Area Y 7,500 Unit sales price $13.00 The number of units expected to be sold in May is a.24,100 b.28,920 c.21,690 d.14,100
Answer:
a.24,100
Explanation:
The computation of the no of units expected to be sold is given below:
= expected sales volume units
= 6,600 units + 10,000 units + 7,500 units
= 24,100 units
Hence, the no of units expected to be sold is 24,100 units
hence, the correct option is a.
During 2015, Orton Company earned net income of $464,000 which included deprecia-tion expense of $78,000. In addition, the company experienced the following changes in the account balances listed below:
Increases Decreases
Accounts payable $45,000 Accounts receivable $12,000
Inventory 36,000 Accrued liabilities 24,000
Prepaid insurance 33,000
Calculate net cash flow from operating activities using indirect method:______.
Answer:
$572,000
Explanation:
Cash flow from operating activities
Net income $464,000
Adjustment for Non-Cash items :
Depreciation $78,000
Adjustment for Changes in Working Capital items :
Increase in Accounts payable $45,000
Increase in Inventory ($36,000)
Decrease in Accounts receivable $12,000
Decrease in Accrued liabilities ($24,000)
Decrease in Prepaid insurance $33,000
Net cash flow provided by operating activities $572,000
thus,
net cash flow from operating activities using indirect method is $572,000.
ecember 31 of each year. Rupar accounts for the bonds as a held-to-maturity investment, and uses the effective interest method. In Rupar's December 31, 2021, journal entry to record the second period of interest, Rupar would record a credit to interest revenue of:
Answer:
$3,372.60
Explanation:
Full question "On January 1, 2021, Rupar Retailers purchased $100,000 of Anand Company bonds at a discount of $4,000. The Anand bonds pay 6% interest but were purchased when the market interest rate was 7% for bonds of similar risk and maturity. The bonds pay interest semiannually on June 30 and December 31 of each year. Rupar accounts for the bonds as a held-to-maturity investment, and uses the effective interest method. In Rupar's December 31, 2021, journal entry to record the second period of interest, Rupar would record a credit to interest revenue of:"
FV of the bond = $100,000
Coupon rate = 6% = 6%/2 = 3%
Effective rate = 7% = 7%/2 = 3.5%
Purchase Price of the Bond = $100,000 - $4,000
Purchase Price of the Bond = 96,000
First interest
Cash interest = 100,000*3% = $3,000
interest Revenue = 96,000*3.5% = $3,360
Discount Amortized = interest Revenue - Cash interest = $3360 - $3,000 = $360
Carrying Value of the Bond = Purchase Price of the Bond + Discount Amortized = $96,000 + $360 = $96,360
Second interest
Interest Revenue = Carrying Value * Effective interest Rate
Interest Revenue = $96,360 * 3.5%
Interest Revenue = $3,372.60
So, for the second period of interest, Rupar would record a credit to interest revenue of $3,372.60
Explain the importance of technical education providing organization in nepal. plz say simple and correct answer.
Most important education systems for employment generation. With vocational and soft skills, people can enhance their competency, thereby increasing their chances of securing a job.
Suddeth Corporation has entered into a 6 year lease for a building it will use as a warehouse. The annual payment under the lease will be $2,468. The first payment will be at the end of the current year and all subsequent payments will be made at year-ends. If the discount rate is 5%, the present value of the lease payments is closest to :___________
Answer:
$12,528
Explanation:
The computation of the present value of the lease payment is given below:
= annual payment × PVIFA factor for 6 years at 5%
= $2,468 × 5.0757
= $12,528
We simply multiply the annual payment with the pVIFA factor so that the present value of the lease payment could come
Staind, Inc., has 11 percent coupon bonds on the market that have 12 years left to maturity. The bonds make semiannual payments. If the YTM on these bonds is 11 percent, what is the current bond price
Answer: $1,000
Explanation:
When the coupon rate of a bond is the same as its yield, the price of the bond will be the face value of the bond regardless of the period of compounding or the number of years left to maturity.
As the face value of most bonds is usually $1,000, we can surmise that the price of Staind bonds is $1,000 because its coupon rate of 11% is the same as its yield.
Which 3 types of customer statements can QuickBooks Online generate?
Answer:
There are three types of customer statements in QuickBooks Online.
- Balance Forward: A list of invoices and payments with balance for date range selected.
- Open Item: A list of open, unpaid invoices from the last 365 days.
- Transaction Statement: A list of transactions between the selected dates.
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Arndt, Inc. reported the following for 2021 and 2022 ($ in millions):
2021 2022
Revenues 888 980
Expenses 760 800
Pretax accounting income (income statement) 128 180
Taxable income (tax return) 116 200
Tax rate: 25%
a. Expenses each year include $30 million from a two-year casualty insurance policy purchased in 2021 for $60 million. The cost is tax deductible in 2021.
b. Expenses include $2 million insurance premiums each year for life insurance on key executives.
c. Arndt sells one-year subscriptions to a weekly journal. Subscription sales collected and taxable in 2021 and 2022 were $33 million and $35 million, respectively. Subscriptions included in 2021 and 2022 financial reporting revenues were $25 million ($10 million collected in 2020 but not recognized as revenue until 2021) and $33 million, respectively. Hint. View this as two temporary differences-one reversing in 2021; one originating in 2021.
d. 2021 expenses included a $14 million unrealized loss from reducing investments (classified as trading securities) to fair value. The investments were sold and the loss realized in 2022.
e. During 2020, accounting income included an estimated loss of $6 million from having accrued a loss contingency. The loss was paid in 2021, at which time it is tax deductible.
f. At January 1, 2021, Arndt had a deferred tax asset of $4 million and no deferred tax liability.
Required:
1. Which of the five differences described in items a-e are temporary and which are permanent differences?
2. Prepare a schedule that reconciles the difference between pretax accounting income and taxable income. Using the schedule, prepare the necessary journal entry to record income taxes for 2022.
3. Prepare a schedule that reconciles the difference between pretax accounting income and taxable income. (Amounts to be deducted should be indicated with a minus sign.
iequie nswer:q
Explanation:
traduce soloo se me tosquiero pun
The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. If Burkett Corporation achieves the budgeted level of sales, what will be its margin of safety in dollars? (Do not round Intermediate calculations.): $1,020,000 8 08:49 Sales (51,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs Pretax income $278, 800 240, 100 100, 500 150, 100 119, 100 50, 100 929,700 90,300
a. $150300
b. $305302
c. $169,831
d. S234282
e. $327,539
Answer:
The correct option is 306,102 (i.e. the second option in the attached pdf file.). That is, the margin of safety is $306,102.
Explanation:
Note: This question contains some errors and its data are merged together. The original sorted question is therefor provided before answering the question. See the attached pdf file for the complete sorted question.
The explanation of the answers is now provided as follows:
Actual dollar sales = $1,020,000
Variable cost = Direct materials + Direct labor + Variable factory overhead + Variable marketing costs = $278,800 + $240,100 + $150,100 + $50,100 = $719,100
Contribution margin = Actual dollar Sales - Variable cost = $1,020,000 - $719,100 = $300,900
Contribution margin ratio = Contribution margin / Actual dollar sales = $300,900 / $1,020,000 = 0.295, or 29.50%
Fixed Cost = Fixed factory overhead + Fixed marketing costs = $100,500 + $110,100 = $210,600
Breakeven point in dollar dales = Fixed Cost / Contribution margin ratio = $210,600 / 29.50% = $713,898
Margin of safety = Actual dollar sales - Breakeven point in dollar dales = $1,020,000 - $713,898 = $306,102
From the attached pdf file, the correct option is 306,102 (i.e. the second option in the attached pdf file.). That is, the margin of safety is $306,102.
Retained earnings, December 31, 2013 $342,700
Cost of buildings purchased during 2014 44,100
Net income for the year ended December 31, 2014 56,200
Dividends declared and paid in 2014 32,800
Increase in cash balance from January 1, 2014, to December 31, 2014 22,700
Increase in long-term debt in 2014 45,300
Required:
Calculate the Retained Earnings balance as of December 31, 2014.
Answer:
the ending retained earning balance is $366,100
Explanation:
The computation of the ending retained earning balance is given below:
= Opening balance of retained earnings + net income - dividend paid
= $342,700 + $56,200 - $32,800
= $366,100
Hence, the ending retained earning balance is $366,100
The same should be considered and relevant
Ivanhoe Diesel owns the Fredonia Barber Shop. He employs 5 barbers and pays each a base rate of $1,380 per month. One of the barbers serves as the manager and receives an extra $535 per month. In addition to the base rate, each barber also receives a commission of $3.75 per haircut.
Other costs are as follows.
Advertising $270 per month
Rent $1,010 per month
Barber supplies $0.50 per haircut
Utilities $160 per month plus $0.15 per haircut
Magazines $35 per month
Ivanhoe currently charges $11 per haircut.
Determine the variable costs per haircut and the total monthly fixed costs. (Round variable costs to 2 decimal places, e.g. 2.25.)
Total variable cost per haircut
$enter a dollar amount rounded to 2 decimal places
Total fixed
$enter a dollar amount
eTextbook and Media
Compute the break-even point in units and dollars.
Break-even point
enter the Break-even point in units
haircuts
Break even sales
$enter the Break-even sales in dollars
eTextbook and Media
Determine net income, assuming 1,670 haircuts are given in a month.
Net income / (Loss)
$enter net income in dollars
Answer:
Fredonia Barber Shop
a. Variable costs per haircut = $4.40
Total monthly fixed costs = $8,910
b. Break-even point in units = 1,350
Break-even point in sales dollars = $14,850
Net income with 1,670 haircuts = $2,120
Explanation:
a) Data and Calculations:
Fixed costs:
Wages of barbers per month = $6,900 ($1,380 * 5)
Manager's allowance per month = $535
Advertising per month = $270
Rent per month = $1,010
Utilities per month = $160
Magazines per month = $35
Total fixed costs per month = $8,910
Ivanhoe currently charges $11 per haircut.
Variable costs per haircut:
Commission per haircut = $3.75
Barber supplies per haircut = $0.50
Utilities per haircut = $0.15
Total variable costs per unit $4.40
Contribution margin per haircut = $6.60 ($11 - $4.40)
Contribution margin ratio = 0.6
Break-even point in units = $8,910/$6.60 = 1,350
Break-even point in sales dollars = $8,910/0.6 = $14,850
Net income assuming 1,670 haircuts for a month:
Sales revenue = $18,370 ($11 * 1,670)
Variable costs = 7,340 ($4.40 * 1,670)
Contribution $11,030
Fixed costs 8,910
Net income $2,120
Scooter wishes to sell a bond that has a face value of $919. The bond bears an interest rate of 6.01% with bond interest payable quarterly. Three years ago, $1,221 was paid for the bond. At least a 12.68% return (yield) on the investment is desired. The quarterly bond interest payment that Scooter received is:
Answer:
Scooter
The quarterly bond interest payment that Scooter received is:
= $13.81.
Explanation:
a) Data and Calculations:
Face value of bond bought = $919
Price of the bond three years ago = $1,221
Premium paid on the bond = $302 ($1,221 - $919)
Annual coupon interest rate = 6.01%
Annual return (yield) rate = 12.68%
Interest receivable = quarterly or four times per year
Quarterly bond interest = $13.81 ($919 * 6.01% * 1/4)
type of power based on manager's ability to influence employees with something of value to them.
Answer:
incentive or reward
Explanation:
incentive pay, time and a half pay for overtime are examples
