tại sao starbuck chọn tp HCM đầu tiên

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Answer 1

Answer:

of the three other members who have submitted their report on 6th century


Related Questions

Quantitative easing is the Question 8 options: gradual release of money into the money supply through open market operations. targeted use of open market operations in which a central bank targets certain markets. strategy of increasing the money supply by buying U.S. Treasury securities on the open market. slow injection of money into the economy by the Federal Reserve.

Answers

Answer: targeted use of open market operations in which a central bank targets certain markets

Explanation:

Quantitative easing is referred to as the targeted use of the open market operations whereby a central bank targets certain markets.

Quantitative easing (QE) is a form of monetary policy whereby the central bank buys securities from the open market so as to enable a scenario where there'll be a rise in the money supply and also encourage investment and lending in the economy.

QS 6-6 Petty cash accounting LO P2 1. Brooks Agency set up a petty cash fund for $150. At the end of the current period, the fund contained $28 and had the following receipts: entertainment, $70; postage, $30; and printing, $22. Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period.

Answers

Answer and Explanation:

The journal entries are as follows:

1. Petty cash A/c Dr $150

              To Cash A/c $150

(Being the establishment of petty cash is recorded)

2.

Entertainment expenses A/c Dr $70

Postage expense A/c Dr $30

Printing A/c Dr $22

                    To Petty cash A/c $122

(Being the reimbursement of petty cash fund is recorded)

What is the internal rate of return of a project costing $3,000; having after-tax cash flows of $1,500 in each of the two years of its two-year life; and a salvage value of $800at the end of the second year in addition to the $1,500 cash flow?a) 13%.
b) 15%.
c) 16%.
d) 19%.

Answers

the answer is B 15%
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Larry Bar opened a frame shop and completed these transactions: Larry started the shop by investing $40,700 cash and equipment valued at $18,700. Purchased $140 of office supplies on credit. Paid $1,900 cash for the receptionist's salary. Sold a custom frame service and collected $5,200 cash on the sale. Completed framing services and billed the client $270. What was the balance of the cash account after these transactions were posted

Answers

Answer:

$44,000

Explanation:

Computation of Cash account balance

Particulars                                        Amount

Initial investment of cash                $40,700

Add: Cash collected from sales     $5,200

Less: Salaries paid                          $1,900

Balance of cash account               $44,000

Gantner Company had the following department information about physical units and percentage of completion: Ch21_Q64 If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May

Answers

Answer:

200,000 units

Explanation:

The computation of the total no of equivalent units for material during may month is given below:

Units added during May is

= 150,000 + 50,000

= 200,000 units.

Hence, the total no of equivalent units for material during may month is 200,000 units

The same should be considered and relevant  

The Chandler Group wants to set up a private cemetery business. According to the CFO, Barry M. Deep, business is "looking up". As a result, the cemetery project will provide a net cash inflow of $57,000 for the firm during the first year, and the cash flows are projected to grow at a rate of 7 percent per year forever. The project requires an initial investment of $759,000. The firm requires a 14 percent return on such undertakings. The company is somewhat unsure about the assumption of a 7 percent growth rate in its cash flows. At what constant rate of growth would the company just break even?

Answers

Answer: 6.49%

Explanation:

The constant rate of growth where the company would break even will be calculated thus:

Initial investment = Net cash inflow / (14% - g)

759000 = 57,000/(0.14 - g)

where g = growth rate

759000 = 57,000/(0.14 - g)

Cross multiply

759000(0.14 - g) = 57000

106260 - 759000g = 57000

759000g = 106260 - 57000

759000g = 49260

g = 49260/759000.

g = 0.0649

g = 6.49%

The growth rate that would lead the business to breakeven is 6.49%.

At breakeven, the growth rate would lead to the cash inflows from the project being just enough to pay back the initial investment put into the catering business.

This growth rate is calculated by the formula:

Growth rate = ( (Investment * return rate) * - First cash inflow) / Investment

= ( (759,000 * 14%) - 57,000) / 759,000

= 6.49%

The growth rate that would lead the business to breakeven is therefore 6.49%.

Find out more at https://brainly.com/question/13186160.

The four steps necessary to complete a cost of production report in a process cost system are: 1. Allocate costs to transferred and partially completed units. 2. Determine the units to be assigned costs. 3. Determine the cost per equivalent unit. 4. Calculate equivalent units of production. The correct ordering of the steps is a.2, 4, 3, 1 b.2, 3, 4, 1 c.4, 2, 3, 1 d.2, 3, 1, 4

Answers

Answer:

a.2, 4, 3, 1

Explanation:

Based on the information given The CORRECT ORDERING of the steps is:

Step 1 is to DETERMINE THE UNITS TO BE ASSIGNED COSTS (2)

Step 2 is to CALCULATE EQUIVALENT UNITS OF PRODUCTION (4)

Step 3 is to DETERMINE THE COST PER EQUIVALENT UNIT (3)

Step 4 is to ALLOCATE COSTS TO TRANSFERRED AND PARTIALLY COMPLETED UNITS (1)

Therefore The CORRECT ORDERING of the steps is:2, 4, 3, 1

Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance 268,300 Aug. 31 Goods finished 168,800 31 Direct materials X 31 Direct labor 43,300 31 Factory overhead X Factory Overhead Aug. 1 – 31 Costs incurred 108,100 Aug. 1 Balance 12,100 31 Applied X If the balance of Work in Process on August 31 is $202,600, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs? a.$12,100 b.$12,990 c.$168,800 d.$108,100

Answers

Answer:

b.$12,990

Explanation:

Calculation to determine the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs

Using this formula

Overhead applied = Direct labor cost * Predetermined overhead rate

Let plug in the formula

Overhead applied= 43,300 * 30%

Overhead applied= $12,990

Therefore the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs is $12,990

Managerial accounting systems report both monetary and nonmonetary information. Examples of nonmonetary information include: Multiple select question. amount of sales per customer percentage of on-time deliveries. employee satisfaction data. employee diversity.

Answers

Answer: employee satisfaction data

Explanation:

Managerial accounting helps in the provision of vital information to internal managers. Managerial accounting is useful for making planning and control decisions.

Examples of nonmonetary information include the employee satisfaction data, quality of purchase decisions etc.

Suppose the lead time is 3 operating days, and that the superstore wishes to maintain instock probability of 90%. The demand in each day is normal distributed with standard deviation 10, and the demands cross 3 days are independent. What is the re-order point? The z-score for 0.9 is 1.28. (

Answers

Answer:

the  re-order point is 97.17

Explanation:

The computation of the re-order point is given below:

Re-order point is

= (Daily demand × Lead time) + (Z × Standard deviation × Sqrt(Lead time)

= (25 × 3) + (1.28 × 10 × Sqrt(3))

= 97.17

hence, the  re-order point is 97.17

The same is to be considered and relevant too

Your company is estimated to make dividends payments of $2.2 next year, $3.9 the year after, and $4.8 in the year after that. The dividends will then grow at a constant rate of 2% per year. If the discount rate is 9% then what is the current stock price?

Answers

Answer:

$63.01

Explanation:

The share price today is the present value of expected future cash flows which in this case are the expected future dividends and the terminal value of dividends beyond the 3rd year.

Year 1 dividend =$2.2  

Year 2 dividend =$3.9

Year 3 dividend =$4.8

Terminal value=Year 3 dividend*(1+constant growth rate)/(required rate of return-constant growth rate)

constant growth rate=2%

the required rate of return=9%

Terminal value=$4.80*(1+2%)/(9%-2%)

Terminal value=$69.94

Present value of a future cash flow=cash flow/(1+required rate of return)^n

n is 1 for year 1 dividend, 2 for year 2 dividend , 3 for year 3 dividend,  and terminal value(terminal value is stated in year 3 terms)

stock price=$2.2/(1+9%)^1+$3.9/(1+9%)^2+$4.8/(1+9%)^3+$69.94/(1+9%)^3

stock price=$63.01  

Wilturner Company incurs $80,000 of labor related directly to the product in the Assembly Department, and $29,000 of labor related to the Assembly Department as a whole, and $16,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are:________

Answers

Answer:

Direct labor = $80,000Factory Overhead = $29,000

Explanation:

Direct labor is the cost of labor that was involved in the actual production process.

Factory overhead is the labor that was involved in the production but not directly involved.

Direct labor here is therefore the $80,000 that was directly related to the product.

Factory overhead is the $29,000 that was related to the Assembly department as a whole.

Rival is Consumption
Yes No
Excludable Yes A B
No C D

Emma's use of good x does not affect anyone else's use of good x. Neither Emma nor anyone else can be prevented from using the good. Good x is an example of the type of good that belongs in:________

a. Box D, which represents public goods.
b. Box B, which represents common resources.
c. Box C, which represents common resources.
d. Box A, which represents private goods.

Answers

Answer: A. Box D, which represents public goods.

Explanation:

A public good is referred to as a good that possesses two main characteristics which are non-rivalrous and non-excludable.

This simply means that individuals nobody can be excluded from using a public good and.itsuse by one individual doesn't affect others from using it too.

Since Emma's use of good x does not affect anyone else's use of good x and neither Emma nor anyone else can be prevented from using the good, then it's a public good.

Theo sells a stock short with a current price of 25,000 and buys it back forXat the end of 1 year. Governmental regulations require the short seller todeposit margin of 40% at the time of the short sale. No dividends incurred.The prevailing in

Answers

Answer:

$23,300

Explanation:

Missing word "The prevailing interest rate is an 8% annual rate, and Theo earns a 25% yield on the transaction. Calculate X."

Stock short sell amount = $25,000

Margin required = 40%

Margin = $25,000 * 40%

Margin = $10,000

Interest = 8%

Interest earned (on margin) = $10,000 * 8%

Interest earned (on margin) = $800

Yield on transaction = 25%

Yield = [(Stock short sell amount - Buyback amount + Interest on margin) / Margin required.] While assuming buyback amount to be X)

0.25 = ($25,000 - X + $800) / $10,000

$2,500 = $25000 - X + $800

X = $25,000 + $800 - $2,500

X = $23,300

n Office Manager uses a Periodic Review Inventory System: they check the inventory in their Office Supply Closet once every 10 days, placing an order with their supplier depending on the inventory level of the office supplies. The manager has set a restocking level of 300 post it notes for their closet. This week, the manager has counted 140 post it notes in the closet. How many post it notes will the manager order from their supplier? In other words, what is the Order Quantity?

Answers

Answer: 160

Explanation:

The number of post it notes that the manager will order from their supplier will be the difference between the restocking level and the inventory at the time of review. This will be:

= Restocking level - Inventory at the time of review

= 300 - 140

= 160

Therefore, the order quantity is 160.

A company purchased $4,000 worth of merchandise. Transportation costs for the buyer were an additional $350. The company returned $275 worth of merchandise and then paid the invoice within the 2% cash discount period. The total cost of this merchandise is:

Answers

Answer:

Total cost of purchase= $3,995

Explanation:

To calculate the total cost of merchandise purchased, we need to use the following structure:

Invoice cost of merchandise purchase

Less:

Purchase discount

Returns and allowances

Add:

Transportation costs

In this case:

Invoice cost of merchandise purchase= 4,000

Purchase discount= (4,000*0.02)= (80)

Returns and allowances= (275)

Transportation costs= 350

Total cost of purchase= $3,995

A sporting goods manufacturer budgets production of 45,000 pairs of ski boots in the first quarter and 30,000 pairs in the second quarter of the upcoming year. Each pair of boots require 2 kg of a key raw material. The company aims to end each quarter with ending raw materials inventory equal to 20% of the following quarter's material needs. Beginning inventory for this material is 18,000 kg and the cost per kg is $8. What is the budgeted materials need in kg. in the first quarter?
A) 90,000 kg.
B) 84,000 kg.
C) 108,000 kg.
D) 102,000 kg.
E) 120,000 kg.

Answers

Answer:

B) 84,000 kg.

Explanation:

The computation of the budgeted materials need in kg. in the first quarter is given below:

begnning inventory 18000

required for production (45000 × 2) 90000

Less: closing (30000 × 2 × 20%) - 12000

Raw material needs 84000

hence, the budgeted materials need in kg. in the first quarter is 84,000

Therefore the option b is correct

Assume Plato merchandising business, which was established to purchase and sale of various products to customer. This company is a vat registered company and declares tax to the government. During the current month the business has purchased supplies for br.75, 250 Vat inclusive and sold various products for br.125, 250 before vat to customers and the business has two permanent employers to provide service to customers.
No Name of employers Basic salary Taxable allowance
1 Bulcha Deguna 5000 600
2 Solomon Adugna 6400 400

- Task 1.1 calculate the amount of direct tax for the month
- Task 1.2 determine the amount of indirect tax liability for the month
Task 1.3 list types of direct and indirect taxes

Answers

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In preparing a bank reconciliation, the amount of checks outstanding would be:__________
A. added to the cash balance according to the bank statement.
B. deducted from the cash balance according to the bank statement.
C. added to the cash balance according to the company’s records.
D. deducted from the cash balance according to the company’s records.

Answers

A would be the right answer

If an economy has aggregate price levels that are increasing, but the wage rate stays the same because of downward wage stickiness, what would be the economic consequences

Answers

Answer:

Business would fire some employees as labor becomes too expensive and the quantity of real GDP supplied would decrease.

Explanation:

According to the sticky wage [tex]\text{theory}[/tex], when the stickiness enters a market, there is a change in [tex]\text{one direction}[/tex] which will be favored over a change in the other direction.

The [tex]\text{aggregate price level}[/tex] is the measure of overall level of the prices in an economy.

When the [tex]\text{aggregate price level}[/tex] increases, it results in inflation. In an economy, when the aggregate price level increases, and the wage rate remains the same due to the downward wage stickiness, it results in an economy which would fire some of the employees as the labor becomes very expensive and the quantity of the real GDP supplied would also decrease.

You are going to retire in 43 years. After retirement, you need $80,000 at the end of year for 25 years. How much do you have to save for your retirement every month

Answers

Answer:

Results are below.

Explanation:

I will assume an interest rate of 8% per year.

First, we need to calculate the amount required at the moment of retirement:

PV= A*{(1/i) - 1/[i*(1 + i)^n]}

PV= 80,000 * {(1/0.08) - 1/[0.08*(1.08^25)]}

PV= $853,982.1

Now, the monthly deposit required:

i= 0.08/12= 0.0067

n= 43*12= 516

FV= {A*[(1+i)^n-1]}/i

A= monthly deposit

Isolating A:

A= (FV*i)/{[(1+i)^n]-1}

A= (853,982.1*0.0067) / [(1.0067^516) - 1]

A= $188.43

Closing entries are: Multiple Choice Made to record events that occurred during the period but have not yet been recorded. Made to transfer the balances of temporary accounts to retained earnings. Made to transfer the balances of permanent accounts to retained earnings. Optional.

Answers

Answer:

Made to transfer the balances of temporary accounts to retained earnings.

Explanation:

Financial statements can be defined as a document used for the formal communication or disclosure of financial information and statements to present and potential users such as investors and creditors.

Generally, financial statements are the formally written records of the business and financial activities of a business entity or organization.

There are four (4) main types of financial statements and these are;

1. Balance sheet: it contains financial information about assets, liability, and equity.

2. Cash flow statement: it contains financial information about operating, financial and investing activities.

3. Income statement: it contains financial information about the income and expenses of an organization.

4. Statement of changes in equity: it contains financial information about profits or loss, dividends, etc.

A closing entry can be defined as a journal entry made at the end of an accounting period to transfer all balances in the temporary accounts to a permanent account.

In Financial accounting, there are four (4) main closing entries and these include;

I. Closing expenses to income summary.

II. Closing revenues to income summary.

III. Closing dividends to retained earnings.

IV. Closing income summary to retained earnings.

This ultimately implies that, closing entries are made to transfer the balances of temporary accounts to retained earnings.

Retained earnings also known as accumulated earnings, can be defined as the total amount of net income held by a corporation for its future use after paying out dividends to its shareholders.

The retained earnings statement refers to a financial statement that enumerate changes in retained earnings for an organization over a specific period of time. The retained earnings statement is the statement of owner's equity that outlines details of changes in the amount of retained earnings (profits) over a specified period in an organization.

Front Company had net income of $82,500 based on variable costing. Beginning and ending inventories were 1,800 units and 3,200 units, respectively. Assume the fixed overhead per unit was $8.40 for both the beginning and ending inventory. What is net income under absorption costing

Answers

Answer:

$94,260.00

Explanation:

There is no doubt that the difference between net income under absorption costing and variable costing method lies in the treatment of fixed cost, under the former, each product is charged with fixed cost while total fixed cost is charged as a  period cost under the latter.

In essence, the fixed cost on ending inventory would have been expensed and deducted in arriving at net income under variable cost, in other words, we simply add to net income under variable costing the fixed cost attributable to an increase in ending inventory

income=$82,500+(3200-1800)*$8.40

net income=$94,260.00

Cute Camel Woodcraft Company is considering a one-year project that requires an initial investment of $500,000; however, in raising this capital, Cute Camel will incur an additional flotation cost of 6%. At the end of the year, the project is expected to produce a cash inflow of $700,000. The rate of return that Cute Camel expects to earn on the project after its flotation costs are taken into account is

Answers

Answer:

The correct answer is "32.076%".

Explanation:

Given:

Initial investment,

= $500,000

Cash inflows,

= $500,000

The floatation cost will be:

= [tex]500,000\times 6 \ percent[/tex]

= [tex]30,000[/tex] ($)

The total cost will be:

= [tex]Initial \ investment+Floatation \ cost[/tex]

= [tex]500000+30000[/tex]

= [tex]530000[/tex]

hence,

The rate of return will be:

= [tex]\frac{Inflows}{Cost} -1[/tex]

= [tex]\frac{700000}{530000} -1[/tex]

= [tex]\frac{700000-530000}{530000}[/tex]

= [tex]0.32076[/tex]

= [tex]32.076[/tex] (%)

Taylor's nominal income is $50,000 per year in Acity where the cost-of-living index is 200. Taylor is considering accepting a similar job and relocating to Becity where the cost-of- living index is 210. For Taylor's income to have the same purchasing power in Becity as $50,000 has in Acity, then Taylor's nominal income per year in Becity must equal:

Answers

Answer: $52,500

Explanation:

Taylor's real income in Acity is:

= Nominal income / Cost of living index

= 50,000 / 200

= $250

Taylor needs to be paid a nominal amount that when divided by the cost of living index in Bcity, Taylor's real income would be $250.

Real income = Nominal income / Cost of living index

250 = Income / 210

Income = 210 * 250

= $52,500

Kirkland sells season tickets for six events at a price of $48. For the 2013 season, 2,700 season tickets were sold.

Required:
a. Use the horizontal model to show the effect of the sale of the season tickets. (Enter decreases to account balances with a minus sign.)
b. Use the horizontal model (or write the journal entry) to show the effect of presenting an event.
c. Where on the balance sheet would the account balance representing funds received for performances not yet presented be classified?

Answers

Answer:

a. Assets = Liabilities + Stockholders' Equity = $129,600

b. Debit Unearned ticket revenue for $129,600, and Credit Total revenue for $129,600.

c. It would be classified as an Unearned ticket revenue under the Current Liabilities on the balance sheet.

Explanation:

a. Use the horizontal model to show the effect of the sale of the season tickets. (Enter decreases to account balances with a minus sign.)

Note: See the attached excel file for the horizontal model showing the effect of the sale of the season tickets.

In the attached excel file, the following calculation is done:

Cash = Unearned ticket revenue = Price per season ticket * Number of season tickets sold = $48 * 2,700 = $129,600

Since Stockholders' Equity is equal to zero in the attached excel file, we have:

Assets = Liabilities + Stockholders' Equity = $129,600

b. Use the horizontal model (or write the journal entry) to show the effect of presenting an event.

The journal entry will look as follows:

General Journal                          Debit ($)              Credit ($)    

Unearned ticket revenue            129,600

Total revenue                                                             129,600

(To record the effect of presenting an event.)                            

c. Where on the balance sheet would the account balance representing funds received for performances not yet presented be classified?

It would be classified as an Unearned ticket revenue under the Current Liabilities on the balance sheet.

Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 15,500 units, 100% complete with respect to materials cost and 20% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $25,200. A total of 53,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.6 for materials and $3.3 for conversion costs. The total cost of the units completed and transferred out of the department was:

a. $259,700
b. $254,180
c. $189,740
d. $225,380

Answers

Answer:

a. $259,700

Explanation:

The computation of the  total cost of the units completed and transferred out of the department  is given below:

= 53,000 units × $1.6 + 53,000 un$its × $3.3

= $84,800 + $174,900

= $259,700

Hence, the total cost of the units completed and transferred out of the department  is  $259,700

The master budget process usually begins with the (CMA adapted) Group of answer choices production budget. operating budget. financial budget. sales budget.

Answers

Answer: sales budget

Explanation:

The sales budget is regarded as the master budget process starting point. The sales budget is essential as it depicts the planned sales units as well as the expected dollars that would be gotten from the sales.

The main reason why the sales budget is regarded as the beginning point in the budgeting process is due to the fact that the plans in a organization are usually linked to sales.

The purpose of the Sarbanes-Oxley Act was to ______. Multiple choice question. provide greater scrutiny in accounting and reporting practices establish procedures for becoming a CPA eliminate accounting firms from having to hire accountants that are certified define generally accepted accounting principles

Answers

Answer: provide greater scrutiny in accounting and reporting practices

Explanation:

The Sarbanes-Oxley Act of 2002 is simply a Federal law which was out in place in order to audit and regulate the finances of public companies.

The Act is important as it helps protect employees, shareholders, and the public from fraudulent practices and accounting errors.

When liabilities increase, this means that the firm has borrowed money or received contributions from shareholders. Therefore, increases in liabilities represent increases in cash. Group of answer choices True False

Answers

Answer:

The answer is true

Explanation:

Increasing Liabilities is increasing cash inflow. For example, if a firm borrows money from a bank, it increases its liabilities and also increases its cash account because the bank will credit the firm with the borrowed form.

Also, if shareholders contribution increase by way of funding the company, the cash is being injected into the firm, thereby increasing the cash reserves.

Therefore, the answer to the question is true.

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