As discussed in the text, a main purpose of the ease contractual negotiations is to prevent unreliable oral evidence from interfering with a contractual relationship.
What is contractual negotiations?Contract negotiation is the process of achieving an agreement on a set of legally binding term. When two companies negotiate, they both seek to secure the best deal and minimize their financial, legal, and operational risks.
Negotiation is essential for advancing in the job, resolving disagreements, and adding value to contracts.
Thus, contractual negotiations is the prevention.
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Allowance for Doubtful Accounts on the balance sheet Select one: a. is deducted from accounts receivable. b. increases the cash realizable value of accounts receivable. c. appears under the heading "Other Assets." d. is offset against total current assets.
Allowance for Doubtful Accounts on the balance sheet: is deducted from accounts receivable.
What is a doubtful account?This is a term that is used to refer to the account receivable that could become what is known as a bad debt later on in the future.
When people make credit purchases, the doubtful account is very important for their statement.
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Over a period of years, Engineers' salaries have increased at a rate of 8.5% per year. If inflation has been 5.5% per year, what is the real, inflation-adjusted salary increase
Answer:
3% salary increase
Explanation:
simply 8.5%-5.5%
Chelsea bought a bond with a face value of $5,000. The bond has a term of 4 years. Chelsea bought the bond at a 3 percent discount from the face value. The bond pays 3 percent annual interest, and Chelsea will receive eight semiannual payments. When the bond is redeemed at maturity, the total return (profit) will be $
_____ .00. The total return on investment will be
______ %. (Round return on investment percentage to one decimal place.)
The total return of the bond will be a profit of $300 and the total return on investment (ROI) will be 6.18%.
What will be the total return and return on investment?The profit made from the purchase of bonds is referred to as the return on bonds. The profit includes all capital gains (discounts obtained) and interest earnings till maturity.
[tex]\text{Face value} = 5,000\\\\\text{Purchase price} = 4,850 (5,000 \text{ x } 1 - 0.03)\\\\\text{Discount} = 150 (5,000 - 4,850)\\\\\text{Maturity period} = 4 years\\\\\text{Coupon rate} = 0.03\\\\\text{Interest payment = semi-annual}\\\\\text{Annual interest} = $150 ($5,000 \text{ x } 0.03)\\\\\\\text{Total profit at maturity} = $300 ($150 + $150)\\\\\\text{Total return on investment} = 6.18 \text{percent} (300/4,850 \text{ x } 100)[/tex]
As a result, when Chelsea redeems the bond at maturity, his total return (profit) will be $300.00 at 6.18 percent.
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Answer:
profit: $750
ROI: 15.5%
Explanation:
The possibility that errors in projected cash flows will lead to incorrect decisions is known as ______.Multiple select question.estimation riskmanagerial incompetenceguess and blessforecasting risk
The risk that inaccuracies in expected cash flows may lead to poor judgments is referred to as the forecasting risk.
What is the significance of risk forecasting?This function is especially critical for small enterprises, as inventory losses might threaten the company's future. Forecasting minimizes uncertainty.
But it comes at the cost of extra inventory, lower profits, and other unique hazards.
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An item that requires separate disclosure on the income statement after income from continuing operations is Multiple choice question. discontinued operations. interest expense. research and development costs. restructuring costs.
An item that requires separate disclosure on the income statement after income from continuing operations is discontinued operations.
What is discontinued operations?Discontinued operations is a term that describe when an organization shutdown it's operations on somethings and it is a statement that shows previous income statement of the organization because there is no continuous running or operations of a segment of the company.
Therefore, An item that requires separate disclosure on the income statement after income from continuing operations is discontinued operations.
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Kensington, Inc. is considering an investment in new equipment. The project has a payback period 3.25 years and its initial cost is $36,000. Determine the missing cash flow from the list below. Year 1: $9,000 Year 2: $12,000 Year 3: $
The amount of missing cash flow for the year 3 is $12,000 on the amount of investment of $36,000 made by Company K.
What is the payback period?The payback period is one of the methods of capital budgeting that enables us to know the number of years in which the invested amount gets recovered. It is determined by dividing the cost of investment by the annual cash flows.
Given values:
Amount of investment: $36,000
Cash flow of Year 1: $9,000
Cash flow of Year 2: $12,000
Computation of cash flow for the third year:
[tex]\rm Payback \rm\ period= \rm \ Number \rm\ of \rm \ year \rm \ before \rm \ breakeven + \frac{\rm\ Cumulative \rm\ cash \rm\ flow \rm\ for \rm\ 2nd \rm\ year }{\rm\ Cash \rm\ flow\rm\ for \rm \ third \rm\ year } \\\rm 3.25 \rm\ years= \rm\ 2 \rm\ years + \frac{\$36,000-\$9,000-\$12,000}{\rm\ Cash \rm\ flow\rm\ for \rm \ third \rm\ year } \\\rm Cash\ \rm flow \rm\ for\rm \ third \rm\ year=\frac{\$15,000}{1.25 \rm\ years}\\\rm Cash\ \rm flow \rm\ for\rm \ third \rm\ year = \$12,000[/tex]
Hence, the amount of cash flow for the year 3 come out to be $12,000 by using the payback period formula.
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Debbie is a kindergarten assistant at Atkins' Elementary School. Since Debbie suffers from obesity, she is not able to use the chairs provided for teachers in the kindergarten rooms. Debbie requests a different chair, but her employer refuses. Debbie is protected under the Americans with Disabilities Act (ADA) only if:
Debbie is suffering from obesity which is not considered a disability under the Americans with Disabilities Act but if she proves that the obesity is occurred due to some psychological condition or disorder only then she can be protected under the concerned Act.
What is a disability?Disability is an impairment condition of an individual where he/she is not able to perform some activities. It can be a physical or mental condition.
According to the Americans with Disabilities Act, if an employee is suffering from a mental or physical disability then he/ she should be provided with an appropriate setting of work like a wheelchair so that he/she can perform his/her duties well. The employer of the company should not be allowed to discriminate against the employees on the basis of their disabilities.
In the provided situation, the obesity problem suffered by Debbie would not be covered under the ADA Act but if she proves that the problem is caused to her due to some psychological disorder, only then it will be considered a disability under ADA.
Therefore, the obesity suffered by Debbie is not treated as a disability under ADA unless it caused her some kind of disorder.
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The regional Federal Reserve Banks A. regulate banks in their regions. B. are not allowed to make loans to banks in their region. C. are each headed by a member of the Board of Governors. D. have more voting members on the FOMC than does the Board of Governors.
The Federal Reserve Bank's regional offices A. regulate banks in their regions.
What do the Fed branch offices do?The Fed divides the U.S. into various districts and has a branch in each of these districts and regions.
These branches will regulate the banking industry in their region to ensure that they abide by the overall Fed policy.
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As a CEO, Olivia tries to empower lower-level managers to have some decision-making authority and encourage values and norms that facilitate change and innovation. Olivia is making the organization more ______.
Based on this information, Olivia is making the organization more organic, which is based on a management model focused on human development.
What is an organic organization?It refers to an organizational management system that tries to reduce the degree of formality and impersonality that exists in the bureaucratic organization, including people from all organizational levels.
It emphasizes the social system and the initiative of the people, it has a highly adaptive structure and it allows changes and innovations to occur as quickly as necessary.
Therefore, we can conclude that based on this information, Olivia is making the organization more organic, which is based on a management model focused on human development.
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L&L, a beverage company, has launched a new energy drink. It sponsors a marathon in the city as part of its promotional strategy. It also issues a press release about the sponsorship and persuades media reporters of different newspapers to print it. L&L is generating _______.
If it sponsors a marathon in the city as part of its promotional strategy. L&L is generating publicity.
What is publicity?Publicity can be defined as a form of product awareness as it enables a company to create awareness or advertise their product to potential customers.
Monst companies tend to make use of publicity as a form of of brand promotion as well as sales promotion.
Therefore L&L is generating publicity.
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Jasper was the sales manager for three of his organization's retail outlets. What type of manager was he
It is correct to say that as a sales manager for three points of sales in his organization, Jasper was a staff manager.
What is staff management?It corresponds to the process of leading work teams in different departments, being responsible for guiding and directing employees, in order to establish their responsibilities in an optimized and effective way.
Therefore, staff managers are responsible for leading departments generating consultancy and support for work development.
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Marco, Jaclyn, and Carrie formed Daxing Partnership (a calendar-year-end entity) by contributing cash 10 years ago. Each partner owns an equal interest in the partnership. Marco, Jaclyn, and Carrie each have an outside basis in his/her partnership interest of $104,000. On January 1 of the current year, Marco sells his partnership interest to Ryan for a cash payment of $137,000. The partnership has the following assets and no liabilities as of the sale date:
Tax Basis FMV
Cash $ 18,000 $ 18,000
Accounts receivable 0 12,000
Inventory 69,000 81,000
Equipment 180,000 225,000
Stock investment 45,000 75,000
Totals $ 312,000 $ 411,000
The equipment was purchased for $240,000, and the partnership has taken $60,000 of depreciation. The stock was purchased seven years ago
Required information
a. What are the hot assets $ 751(a)] for this sale?
i. Accounts receivable
ii. Inventory
iii. Stock investment
iv. Potential depreciation recapture in the equipment
b. What is Marcoâs gain or loss on the sale of his partnership interest?
c. What is the character of Marcoâs gain or loss?
i. $23,000 ordinary income and $10,000 capital gain
ii. $10,000 ordinary income and $23,000 capital gain
iii. $33,000 ordinary income
iv. $33,000 capital gain
v. None of these
a. The hot assets per Section 741(a) for this sale are as follows:
i. Accounts receivable
ii. Inventory
iv. Potential depreciation recapture in the equipment
b. Marco's gain or loss on the sale of his partnership interest is $33,000.
c. The character of Marco's gain or loss is iv. $33,000 capital gain.
What is a partnership interest?A partnership interest refers to a partner's ownership and benefits that accrue from the partnership.
The partnership interest entitles the partner to participate in the distribution of profits and losses arising from the partnership business.
Data and Calculations:Each partner's outside basis = $104,000
Sale proceeds of Marco's partnership interest = $137,000
Gain = $33,000 ($137,000 - $104,000)
Thus, Marco, who sold his partnership interest to Ryan, had a capital gain of $33,00 because of the difference between the sale proceeds and the partner's adjusted basis in the partnership interest.
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On january 2, carlton, inc. , issued 100 shares of $10 par value common stock for cash of $10 per share.
The journal entry of the given case is present in the image below.
What is journal entry?Journal entry is defined as a primary recording of the financial transactions. Transactions are named in an accounting journal that presents a debit and credit balances of the company.
According to the given information,
Number of shares issued = 100
Par value per share = $10
Issue price per share = $10
Then the amount of total Cash received is:
[tex]=\text{Issue Price Per Share} \times \text{Number of shares Issued}\\\\=\$10 \times 100\\\\=\$1,000[/tex]
Total par value would be $1,000. Therefore, the journal entry is listed in the image below.
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A ______________________ means that government spending and taxes are equal.
Answer:
A balanced budget means that government spending and taxes are equal.
Who first identified cyclical patterns in the economy and created what is often referred to as ""the business cycle""?.
Answer:
Clemente Juglar.
Explanation:
Who should never use jargon? a surgeon giving orders to her staff a coach telling a quarterback what play to use a plumber ordering parts from a supply store a computer repair person talking to a customer
A computer repair person talking to a customer should never use jargon.
What is Jargon?Jargon is the specialized vocabulary that is connected with a specific field or activity. Jargon is typically used in a specific communicative context and may be difficult to understand outside of that context.
The context is usually a specific occupation, however jargon can exist in any in-group. This includes that a surgeon giving orders to her staff, a plumber ordering parts from a supply store, and a coach telling a quarterback what play to use.
A computer repair person talking to a customer is not included in the use of jargon, as it does not require any specialized vocabulary in compare to the another examples given.
Therefore, option D is correct.
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Every year, Harini receives a check from the company in which she owns stock. What is the name for these periodic distributions of profits to investors?
A.
the rate of return
B.
speculative investments
C.
dividends
D.
corporate bonds
Answer:
(C) Dividends is your yearly profit
Sound and Cinema is a company that will turn an ordinary basement into a home theater. It advertises in publications that are mailed to homeowners in subdivisions in which the least expensive home costs $550,000. These homeowners are the __________ for Sound and Cinema.
Companies S and C publish advertisements to the subdivision's homeowners where the cost of the house is not much expensive. These homeowners become the target market for Companies S and C.
Who are the homeowners?The homeowners are the individuals who owned their homes. The owners can take the insurance policy in the name of their respective homes.
The target market is the place where the group of people has the same features which a company has been analyzed to be the most common buyers of a particular product or service. in the provided situation, Companies S and C have identified the homeowners to be their targeted customers as their work is related to home theaters.
Therefore, the homeowners where the cost of a home is minimal at $550,000 become the target market for Companies S and C.
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Arriving at a cost structure that is both profitable and hard for potential followers to match is called
Arriving at a cost structure that is both profitable and hard for potential followers to match is called a Price Minus.
What is a Price Minus?A Price Minus is a pricing strategy that deducts some amount from the market price to attract more customers and increase profitability to the detriment of competitors.
A price minus can be used as a market penetration strategy.
Thus, using a price minus, a company can arrive at a cost structure that achieves profitability and deters potential competitors without instigating a price war.
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In the neoclassical view, the economy has a ___________________________ to move back to potential GDP.
The neoclassical view, the economy has a tendency to move back to potential GDP.
What is Neoclassical view?Neoclassical theory explains that the amount or quantity of goods that is produced is directly dependent on the amount of the goods that is demanded and Supply.
This also influence the price and how it is consumed.
Therefore, The neoclassical view, the economy has a tendency to move back to potential GDP.
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A ________ brings buyers and sellers together and facilitates transactions, typically charging a fee after a transaction is completed.
A ________ brings buyers and sellers together and facilitates transactions, typically charging a fee after a transaction is completed.
A) Cash-and-carry wholesaler
B) Broker
C) Retailer
D) Wholesaler
E) Commission merchant
Answer- B) Broker
Deanna needs a loan from the bank to open her new café. She offers her car
as collateral. What article of the UCC governs this transaction?
OA. 8
OB. 6
O C. 7
O D. 9
When car is kept as a collateral by Deanna against a loan for opening a café, this will be governed under the Article 9 of the UCC.
What are collaterals?Collaterals are a form of security in the form of assets and having a monetary value, which is charged for by the financial institutions for grant of loan to the creditor as such.
Article 9 of UCC presides over the matters related to the matters where collaterals are offered against for grant of loans or advances.
Hence, option D says that Article 9 governs the loans over collaterals.
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Answer:
D. Article 9
Explanation:
Article 9 covers over secured transactions and Deanna makes this a secured transaction by offering her car if anything were to go wrong.
_____ innovations pertain to the administrative domain in an organization. Group of answer choices Technology Strategy and structure Culture Product and service
Strategy and structure innovations pertain to the administrative domain in an organization.
What is organization structure?Organizational structure are set of actions carried establised by an organization, which ultimately guide how they operate.
The structure shows how certain activities are directed in order to achieve the goals of an organization like roles and responsibilities.
Hence, strategy and structure innovations pertain to the administrative domain in an organization.
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Which part of developing nations economies did the green revolution impact.
The green revolution helped increase food production, as well as benefiting wealthy farmers in developing countries.
What was the green revolution?It was a process that instituted new technologies in agriculture, modernizing the means of production on a global scale. Some of the contributions were the development of agricultural machinery and genetically modified seeds.
Therefore, some countries such as Mexico and India have benefited from the green revolution, helping in the development of agriculture and economy.
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Heyo! ;D
Farming would be the answer you seek. Hope this helps!
The current yield on a bond is the yearly interest of the bond divided by the cost of the bond at closing. Group startsTrue or FalseTrue, unselectedFalse, unselected
The statement that the current yield on a bond is the yearly interest of the bond divided by the cost of the bond at closing if false.
What is current yield?The current yield is also defined as the interest yield or income yield or flat yield or market yield or mark to market yield or running yield.
It is a financial term that is used in quotation to bonds and another fixed-interest securities like golds.
The formula of calculating the current yield are as follows:
[tex]\text{Current Yield} = \dfrac{\text{Annual Interest Earned}}{\text{Current Price of the Bond}}[/tex]
Therefore, the given statement is false.
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You need to revise your budget to meet your short-term goal of buying a new computer. you will need to budget $50 a month. how will you revise your budget to meet this goal?
To revise a budget to meet a goal is to compare cash flow(In flow and flow) in conjuction with the target one is expected to hit.
What is Budget Revision?In simple terms this can be described as the act of checking and balancing the fund at hand currently with the suppposed amount to meeting a need and adjusting by cutting cost to meet this amount
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Answer:I could increase my discretionary spending to $365, which would allow me to spend $50 per month on my computer.
I could also reduce other expenses to compensate for the change. For example, I could replace my entertainment budget with a computer budget.
Explanation:
got it right
What is a difficulty with using gold as money?
Answer:
Gold money lacks most of these: It's not very durable, is hard to transport, is easy to counterfeit and is a variable store of value
To be effective, control systems mustMultiple Choicebe based on subjective standards.focus on upward communication.be acceptable to top stockholders.use multiple approaches.
In order for control systems to be effective, they must use multiple approaches.
What is a control system?Control system can be defined as a system of devices that are connected as a single unit, so as to manage, command, direct, control, or regulate the behavior of other systems or devices by using control loops, while providing a desired response.
In Engineering, it is very impoetant for control engineers to use multiple approaches in control systems, so as to make them effective.
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A non-smoker that is 30 years old pays a 25% lower premium for life insurance than a smoker of the same age. If the smoker pays $125 per month for a $500,000 policy, how much does the non-smoker pay per month
The amount that the non-smoker pays per month for premium is $31.25.
What is the determinant of the premium?Generally, in an insurance, the person that smokes will pay higher premiums for life insurance than a non-smoker.
Now, it is given that the non-smokers pays a 25% lower premium for life insurance, that is, 1/4 of the normal premium he is suppose to pay.
Because the smoker present a high risk, he will pay the full premium to cater for high risk situation on the policy.
Premium payable = $125 * 1/4
Premium payable = $31.25
Therefore, the answer is $31.25 for the non-smoker.
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Answer: $93.75
Explanation: Take 25% of $125 which is $31.25. Then subtract $31.25 from $125. This gives you the answer which is $93.75.
2. List what synergy is
Answer:
Synergy is the concept that the value and performance of two companies combined will be greater than the sum of the separate individual parts. If two companies can merge to create greater efficiency or scale, the result is what is sometimes referred to as a synergy merge. :)
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