John and Paul are brothers and both are United States citizen. Paul works in Mexico and maintains two (2) bank accounts in Mexico. The accounts are held in Paul's name but both John and Paul are allowed to write checks from the account. The combined account balances are $50,000. The accounts generate $100 of interest income. Paul pays taxes in Mexico and claim a foreign tax credit on his US Income Tax Return. Which of the following statements are most accurate?
a. Only John has a financial interest in the Mexican bank accounts and must file a FBAR. Paul is exempt from filing the FBAR as he paid taxes to Mexico on the accounts.
b. Both Paul & John have a financial interest in the Mexican bank accounts and are required to file a FBAR.
c. Neither John or Paul have a requirement to file an FBAR as the income generated from the account does not exceed $100.
d. None of the above.

Answers

Answer 1

Answer:

I think B

Explanation:


Related Questions

Point D on the graph represents which phase of the business cycle?

Answers

Answer:

Contraction

Explanation:

Just took the Test

Germany is capital abundant country and Japan is labor abundant country. If computers are produced mostly by capital and beer is produced mostly by labor, the H-O model predicts that Question 22 options: Japan will export computers in exchange for beer. Germany will export computers in exchange for beer. Germany is too small to be of economic interest to Japan. Computers and beer don't mix, so trade cannot increase either country's well-being.

Answers

Answer:

If computers are produced mostly by capital and beer is produced mostly by labor, the H-O model predicts that

Germany will export computers in exchange for beer.

Explanation:

The H-O model or Heckscher-Ohlin theory is an economic model about the comparative advantages of nations in international trade.  The model tries to explain the equilibrium of trade existing between two countries that have varying specialties and natural resources.  According to the H-O model, countries export more goods and services for which they have plenty resources than they do for goods and services for which they have scarce resources.  For example, if a country has capital in abundance, it will export more of capital-intensive products while it will import labor-intensive products, because it has scarce labor resources.

Describe three investments

Answers

Answer: Stocks, real estate, and precious metals are all ownership investments. The buyer hopes that they will increase in value over time. Lending money is an investment. Bonds and even savings accounts are loans that earn interest over time for the investor.

Explanation:

(a) How does Alibaba implement competitive pricing strategy in market

Answers

Explanation:

Alibaba is a Chinese business group that uses one of its main business strategies to offer a lower price than its competitors.

There are several reasons why Alibaba is able to maintain this strategy competitively, for example, as it is a group of companies with different niches and different suppliers, it is possible to find a variety of them within the group's e-commerce, which makes there are options for price variations and incentive for the consumer to choose. In addition, the price variation remains at a healthy level that does not generate losses for Alibaba.

The group also maintains a strategy of offering discounts to consumers that generate greater purchase motivation, such as discount coupons, gifts, free shipping, etc.

Felipe died on May 9, 2016. At date of death he owned the following assets:• Cash in the bank: $12,000• ABC Bonds: Fair market value $5,000• Office building: Fair market value, $300,000• Stock in Leck Corporation: Fair market value, $10,000• Personal residence (jointly held with his spouse): Fair market value, $160,000.
In addition, accrued rents on the office building to date of death is $24,000; accrued interest on the bonds at date of death is $200; $400 in dividends are outstanding on the Leck stock (date of record April 30, 2016). Felipe's gross estate is $__________.

Answers

Answer:

$431,600

Explanation:

      Calculation of Gross Estate of Felipe

Items                                                   Amount($)

Cash at bank                                      $12,000

ABC BOND                                         $5,000

Office building                                    $300,000

Stock in Leck Corporation                 $10,000

Personal residence (50% include)    $80,000

Accrued rent on office building        $24,000

Accrued rent on bond                       $200

Outstanding dividend                        $400      

Gross estate                                       $431,600

The following inventory data have been established for the Cotton Tops Inc. (1) Annual sales are 100,000 units. (2) The purchase price per unit is $2.00 (3) Carrying cost is 3% percent. (4) Cost per order placed is $10. (5) Desired safety stock is 30 days supply. Use this data to compute: (a) EOQ - 3 pts (b) Average Inventory - 2 pts (c) Maximum Inventory - 1 pt (d) Optimal number of orders per year - 1 pts (e) Total inventory cost - 3 pts

Answers

Answer:

a) in order to calculate the EOQ we do not consider safety stock since that is one time purchase.

EOQ = √(2SD / H)

S = order cost = $10

D = annual demand = 100,000 units

H = annual holding cost = $2 x 3% = $0.06

EOQ = √[(2 x $10 x 100,000) / $0.06] = √33,333.33 = 5,773.5 ≈ 5,774

b) average inventory = (5,774 / 2) + (100,000/12) = 2,887 + 8,333 = 11,220 units

c) maximum inventory = 8,333 + 5,774 = 14,107

d) optimal number of orders = 100,000 / 5,774 = 17.32 times

e) total inventory cost = (17.32 x $10) + (11,220 x $0.06) + (100,000 x $2) + (8,333 x $2) = $173.20 + $673.20 + $200,000 + $16,666 = $217,512.40  

According to the Kinked Demand Curve Model, If one firm operating in an oligopoly raises its price and other firms do not do so, A. the sales of the firm with the higher price will decline slightly. B. the egos of all the top executives will eventually lead to cooperation at that higher price. C. the sales of the firm that increased its price will decline sharply. D. the firm with the increased price will have its higher profits sustained through cooperation.

Answers

Answer:

C. the sales of the firm that increased its price will decline sharply.

Explanation:

A kinked demand curve is basically a demand curve that changes direction at an specific point (generally the equilibrium price). When you are dealing with oligopolies, generally competing firms will match price cuts but they will not follow if instead the price increases.

If only one of the oligopolistic competitors increases their price while the others remain stable, sales volume will decrease. Kinked models are based on the assumption that oligopolies will compete focusing on factors other than price.

Which describes a type of tax that people pay on more they earn?

A. Flat tax
B. Income tax
C. Purchase tax
D. Progressive tax

Answers

D progressive tax is the correct answer

Since the costs of producing an intermediate product do not change regardless of whether the intermediate product is sold or processed further, these costs are not considered in deciding whether to further process a product.
a) true
b) false

Answers

Answer: a) true

Explanation:

The costs incurred to produce the intermediate products have already been incurred and as such are referred to as sunk costs.

They will not change regardless of whether the good is sold before further processing or if it is sold after. They therefore do not matter in the decision to either process or sell and so are not considered.

Michelle Duncan wants to know what price home she can afford. Her annual gross income is $54,000. She owes $810 per month on other debts and expects her property taxes and homeowners insurance to cost $170 per month. She knows she can get an 6.00%, 30-year mortgage so her mortgage payment factor is 6.00. She expects to make a 15% down payment. What is Michelle's affordable home purchase price?a. $52.940.b. $950.c. $128,560.d. $126100.e. $960.

Answers

Answer:

$143137.25

Explanation:

Given that:

The annual gross income = $54000

The monthly gross income = $54000/12

= $4500

Using the PITI guideline, a mandatory expense of 38% of monthly income is applied.

So;

Expense = $4500 × 38% = $1710

Additional Monthly debt =  $810

Cost of Prop. Taxes and H.O insurance = $170

Monthly Balance left = $1710 - $(810 + 170) = $730

Mortgage payment factor = 6.00

Monthly mortgage payment = [tex]\dfrac{monthly \ balance \ left }{ Mortgage \ payment \ factor }\times 1000[/tex]

[tex]=\$ (\dfrac{730}{6.00 })\times 1000[/tex]

= $121666.67

Affordable home purchase price = [tex]\dfrac{monthly \ mortgage \ payment }{1 - percentage \ of \ down \ payment}[/tex]

[tex]= \dfrac{ \$121666.67}{1- 0.15}[/tex]

[tex]= \dfrac{\$121666.67}{0.85}[/tex]

= $143137.25

Astor, a cash-basis taxpayer, died on February 3. During the year, the estate's executor made a distribution of $12,000 from estate income to Astor's sole heir and adopted a calendar year to determine the estate's taxable income. The following additional information pertains to the estate's income and disbursements for the year:
Estate income:
Taxable interest $ 65,000
Net long-term capital gains allocable to corpus 5,000
Estate disbursements:
Administrative expenses attributable to taxable income $ 14,000
Charitable contributions from gross income to a public charity, made under the terms of the will
9,000
For the calendar year, what was the estate's distributable net income (DNI)?
a. $58,000
b. $39,000
c. $65,000
d. $42,000

Answers

Answer:

d. $42,000

Explanation:

Calculation for what was the estate's distributable net income (DNI)

ESTATE'S DISTRIBUTED NET INCOME

GROSS INCOME:

Taxable interest $65,000

ESTATE DISBURSEMENTS:

Less Administrative expenses ($14,000)

Less Charitable contributions from gross income ($9,000)

DISTRIBUTED NET INCOME (DNI) $42,000

($65,000-$14,000-$9,000)

Therefore the estate's distributable net income (DNI) will be $42,000

In the current year, Borden Corporation had sales of $2,000,000 and cost of goods sold of $1,200,000. Borden expects returns in the following year to equal 8% of sales. The unadjusted balance in Inventory Returns Estimated is a debit of $6,000, and the unadjusted balance in Sales Refund Payable is a credit of $10,000. The adjusting entry or entries to record the expected sales returns is (are):_________.(A)Accounts Receivable 2,000,000 Sales 2,000,000(B)Sales returns and allowances 150,000 Sales 150,000Cost of Goods Sold 90,000 Inventory Returns Estimated 90,000(C)Sales 2,000,000 Sales Refund Payable 160,000Accounts receivable 1,840,000Sales Refund Payable 150,0000 Accounts receivable 150,000(D)Sales Returns and Allowances 150,000 Sales Refund Payable 150,000Inventory Returns Estimated 90,000 Cost of goods sold 90,000

Answers

Answer:

(D) Dr Sales Returns and Allowances 150,000

Cr Sales Refund Payable 150,000

Dr Inventory Returns Estimated 90,000

Cr Cost of goods sold 90,000

Explanation:

Based on the information given The adjusting Journal entry or entries to record the expected sales returns is (are):

Dr Sales Returns and Allowances 150,000

Cr Sales Refund Payable 150,000

[(8%*2,000,000)-10,000]

Dr Inventory Returns Estimated 90,000

Cr Cost of goods sold 90,000

[(8%*1,200,000-6,000]

Kirsten believes her company's overhead costs are driven (affected) by the number of direct labor hours because the production process is very labor intensive. During the period, the company produced 5,000 units of Product A requiring a total of 1,600 labor hours and 2,500 units of Product B requiring a total of 400 labor hours. What allocation rate should be used if the company incurs overhead costs of $20,000

Answers

Answer:

Predetermined manufacturing overhead rate= $10 per direct labor hour

Explanation:

Giving the following information:

Product A:

Direct labor hours= 1,600

Product B:

Direct labor hours= 400

Estimated overhead= $20,000

To calculate the predetermined manufacturing overhead rate we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= 20,000/2,000

Predetermined manufacturing overhead rate= $10 per direct labor hour

Drag the tiles to the correct boxes to complete the pairs.
Determine the management style that corresponds with each term.
Lila has complete faith in her team. She believes in
empowering them to make decisions.
Jacob prefers to make all decisions himself. He does
not like it when his employees question his decisions
Hannah makes a final decision after listen to
and considering her employees' suggestions
bureaucratic
laissez-faire
11
autocratic

Answers

Answer:

Lila: laissez-faire Jacob: autocratic Hannah: bureaucratic

Explanation:

Lila lets her team do their part and does not intervene.

Jacob wants complete control and would rather make all decisions, giving his employees no say.

Hannah considers all employee decisions, but makes the final choice.

Bonita Industries bought a machine on January 1, 2008 for $809000. The machine had an expected life of 20 years and was expected to have a salvage value of $79000. On July 1, 2018, the company reviewed the potential of the machine and determined that its future net cash flows totaled $402000 and its fair value was $314000. If the company does not plan to dispose of it, what should Bonita record as an impairment loss on July 1, 2018

Answers

Answer:

$75,250

Explanation:

we must first determine the book value on June 30, 2018. Straight line depreciation expense per year = ($809,000 - $79,000) / 20 = $36,500

book value on June 30, 2018 = $809,000 - ($36,500 x 11.5 years) = $389,250

impairment loss = book value - fair market value = $389,250 - $314,000 = $75,250

Select the correct answer.
which of the following Involved a digital designer?
A The hardware that lets your hard drive work.
B. A computer animated movle
oc. An old cartoon from the 1930s
D. The evening news

Answers

I think C because a cartoon is not in real life so a DIGITAL DESIGNER needs to make these cartoons to be shown on television.

Hope this helps!!
Brainliest??

At year-end (December 31), Chan Company estimates its bad debts as 0.80% of its annual credit sales of $654,000. Chan records its Bad Debts Expense for that estimate. On the following February 1, Chan decides that the $327 account of P. Park is uncollectible and writes it off as a bad debt. On June 5, Park unexpectedly pays the amount previously written off. Prepare Chan's journal entries for the transactions.

Answers

Answer and Explanation:

The journal entries are shown below:

On December 31

Bad debt expense Dr  $5,232      ($654,000 × 0.80%)

      To Allowance for doubtful debts  $5,232

(To record the bad debt expense)  

On Feb 01

Allowance for doubtful debts Dr $327

     To Account receivable $327

(To record the uncollectible amount)

On June 5

Account receivable $327

         To Allowance for doubtful debts Dr $327

 (To record the uncollectible amount)

On June 5

Cash Dr $327

  To Account receivable $327

(To record the cash received)

NU YU announced today that it will begin paying annual dividends. The first dividend will be paid next year in the amount of $0.47 a share. The following dividends will be $0.52, $0.67, and $0.97 a share annually for the following three years, respectively. After that, dividends are projected to increase by 3.3 percent per year. How much are you willing to pay today to buy one share of this stock if your desired rate of return is 14 percent

Answers

Answer:

P0 = $7.383535 rounded off to $7.38

Explanation:

Using the dividend discount model, we calculate the price of the stock today. It values the stock based on the present value of the expected future dividends from the stock. To calculate the price of the stock today, we will use the following formula,

P0 = D1 / (1+r)  +  D2 / (1+r)^2  +  ...  +  Dn / (1+r)^n  +

[(Dn * (1+g)  /  (r - g))  /  (1+r)^n]

Where,

r is the required rate of return

g is the constant growth rate in dividends

n is the number of years

P0 = 0.47 / (1+0.14)  +  0.52 / (1+0.14)^2  + 0.67 / (1+0.14)^3  +  

0.97 / (1+0.14)^4  +  [(0.97 * (1+0.033)  /  (0.14 - 0.033))  /   (1+0.14)^4]

P0 = $7.383535 rounded off to $7.38

2. Some companies have eliminated the collection and reporting of detailed analysis on direct labor costs broken down by various activities. Instead, first-line supervisors are responsible for controlling the total costs of direct labor. The justification for this argument is that labor costs represent only a small fraction of the total costs of producing a product and are not worth the time and effort to trace to individual activities. Do you agree or disagree with this argument

Answers

Answer:

The description would be presented downwards and as per the circumstance presented.

Explanation:

Instead of assigning resources associated with a specific frequency, activity based costs which always track costs on the basis seem to be an essential component of cost accounting because that would be a more effective means for providing resources. The costs when implementing some activity based accounting systems, furthermore, are even less than the potential advantages of moving towards this framework only then would it have been simpler as well as productive for the growing company ABC.Throughout the case situation, the claim whether direct labor constitutes a member of a minority fraction of the overall wages should not be an excellent explanation for either not apportioning production wages contingent on the operation, but if the organization determines that the expense of someone using ABC to assign labor profitability of different practices is greater than advantages, the organization increasing turn to something like an optimization model for that frequency.

Which of the following arguments are in favor of active stabilization policy by the government? Check all that apply

Answers

Answer:

D) Shifts in aggregate demand are often the result of waves of pessimism or optimism among consumers and businesses.

Explanation:

The Federal Reserve (FED) can respond to excessive pessimism among consumers and businesses by expanding the money supply and lowering interest rates. To deal with excessive optimism they can do the opposite, they can shrink the money supply and increase the interest rate.

Your would like to share some of fortune with you. offers to give you money under one of the following scenarios​ (you get to​ choose): 1. a year at the end of each of the next years 2. ​(lump sum) now 3. ​(lump sum) years from now Calculate the present value of each scenario using ​% interest rate. Which scenario yields the highest present​ value? Would your preference change if you used a ​% interest​ rate?

Answers

Answer and Explanation:

The computation is shown below:

1. In the case when the rate of interest is 6%

So, the present value is

1. For at the end of eight years, the present value of $7,000 is

= $7,000 × 6.20979

= $434,68.53 or $43,469

2. The lumpsum now is $45,000

3. The eight years from now is

= $75,000 × 0.62741

= $47,00,55.75 or $47,056

Thus, the highest present value = $47,056

2.   In the case when the rate of interest is 12%

1.  For at the end of eight years, the present value of $7,000 is

= $7,000 × 4.96764

= $34,773.48 or $34,773

2. The lumpsum now is $45,000

3. The eight years from now is

= $75,000 × 0.40388

= $30,291

Thus, the highest present value = $45,000

Colt Football Co. had a player contract with Watts that is recorded in its books at $5,600,000 on July 1, 2014. Day Football Co. had a player contract with Kurtz that is recorded in its books at $7,000,000 on July 1, 2014. On this date, Colt traded Watts to Day for Kurtz and paid a cash difference of $700,000. The fair value of the Kurtz contract was $8,400,000 on the exchange date. The exchange had no commercial substance. After the exchange, the Kurtz contract should be recorded in Colt's books at

Answers

Answer:

the amount after the exchange is $6,300,000

Explanation:

The computation of the amount after the exchange is as follows;

= Book value + cash paid

= $5,600,000 + $700,000

= $6,300,000

Since it has no commerical substance so no loss or no gain is recorded

hence, the amount after the exchange is $6,300,000

Therefore the same is to be considered

Consider an individual who currently earns $20,000 as an unskilled laborer. Suppose that by taking courses full-time at a community college for one year, the person can qualify for a more skilled job paying $23,000 that is guaranteed to last for 10 years (after which the person would retire). Assume the cost of tuition and books at the community college for one year is $2,000 and that the current interest rate is 6%. Is this a good investment

Answers

Answer:

investing in these college courses will increase this individual's wealth by $20,080, so it is a good idea

Explanation:

First of all, education is always a good investment. But we still need to analyse this situation like any other project:

initial outlay year 0 = $2,000 tuition costs

cash flows years 1 - 10 = $23,000 - $20,000 = $3,000

NPV = - initial outlay + PV of cash flows

PV of cash flows = $3,000 x 7.3601 (PV annuity factor, 6%, 10 periods) = $22,080

NPV = -$2,000 + $22,080 = $20,080

HELP ME ASAP!!!
Select the correct answer.
What does the term sustainability refer to in construction?
A.
a building that does not depend on traditional energy sources to power its internal systems
B.
a building that uses only non-renewable energy sources
a building that is environmentally responsible and resource-efficient throughout its life cycle
C.
D.
a building that can withstand the pressure of external forces such as strong winds

Answers

Answer:

a building that is environmentally responsible and resource-efficient throughout its life cycle

Factor Weight A B C
Convenience 0.15 85 85 82
Parking facilities 0.20 70 91 91
Display area 0.18 87 97 90
Shopper traffic 0.27 95 90 92
Operating costs 0.10 86 90 97
Neighborhood 0.10 88 92 84
1.00
Using the above factor ratings, calculate the composite score for each location.

Answers

Answer and Explanation:

The composite score for each location is as follows;

The Composite score for Location A is

= 85 × 0.15 + 70 × 0.2 + 87 × 0.18  + 0.27 × 95 + 86 × 0.1 + 88 × 0.1

= 85.7

= 86

The Composite score for Location B is

= 85 × 0.15 + 91 × 0.2 + 97 × 0.18 + 90 × 0.27 + 90 × 0.1 + 0.1 ×92

= 90.91

= 91

The Composite score for Location C is

= 82 × 0.15 + 91 × 0.2 + 90 × 0.18 + 92 × 0.27 + 97 × 0.1 + 0.1 ×84

= 89.64

= 90

Antidilutive securities should be included in the computation of diluted earnings per share but not basic earnings per share. are those whose inclusion in earnings per share computations would cause basic earnings per share to exceed diluted earnings per share. should be ignored in all earnings per share calculations. include stock options and warrants whose exercise price is less than the average market price of common stock.

Answers

Answer: should be ignored in all earnings per share calculations.

Explanation:

Antidilutive securities are the financial instruments that will lead to a rise in the earning per share when such financial instruments are changed to common stock.

Antidilutive securities should be ignored in all earnings per share calculations. This is because new shares are being offset when such acquisition takes place leading to a rise in the earning per share.

On May 16, Thorne Co. declares a $0.40 dividend to be paid on April 5. Thorne has 2,060,000 shares of common stock issued and outstanding. The entry recorded by the company on May 16 includes a debit to: Multiple Choice Dividends Payable and a credit to Cash for $824,000. Dividends and a credit to Dividends Payable for $824,000. Dividends Payable and a credit to Cash for $781,600. Dividends and a credit to Dividends Payable for $781,600

Answers

Answer:

b. Dividends and a credit to Dividends Payable for $824,000

Explanation:

Dividends payable = 2,060,000 shares * $0.40 per share = $824,000

Journal entry on February 16

Dividends                 $824,000

Dividends payable                     $824,000

The Comil Corporation recently purchased a new machine for its factory operations at a cost of $328,325. The investment is expected to generate $115,000 in annual cash flows for a period of four years. The required rate of return is 13%. The old machine has a remaining life of four years. The new machine is expected to have zero value at the end of the four-year period. The disposal value of the old machine at the time of replacement is zero. What is the internal rate of return

Answers

Answer: 15%

Explanation:

IRR is the discount rate that makes the NPV equal zero. Required rates of return that are less than the IRR will therefore result in a positive NPV and those that are higher will result in a negative NPV.

Use Excel to find the IRR.

= IRR(-328325,115000,115000,115000,115000)

= 15%

As the required rate of 13% is less than the IRR of 15%, the new machine will have a positive NPV.

How can lessening utility bills reduce inflation?

Answers

Answer:

Inflation can occur when prices rise due to increases in production costs, such as raw materials and wages. Thus, lessening utility bills will reduce.

Explanation:

The process of starting, organizing, managing, and assuming the responsibility for a business is called capitalism.
a. True
b. False

Answers

Answer: False

Explanation: There you go.

False
Hope this helps
Other Questions
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