Answer:
The answer is wireframe
Explanation:
Just took the test
Wireframe term represents a sample web page that replicates what the final website will look like.
What is website ?A website, often known as a web site, is a collection of web pages and related material that is published on at least one web server and given a shared domain name.
The World Wide Web is the collective name for all publicly accessible websites. A company's internal website for its employees is an example of a private website that can only be accessed via a private network.
Most websites focus on a single subject or objective, including news, education, business, entertainment, or social networking. The navigation of the website, which frequently begins with a home page, is aided by hyperlinks between web pages.
On a variety of gadgets, including PCs, laptops, tablets, and smartphones, users can visit websites. A web browser is the name of the application used on these gadgets.
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First Bank has $12 million in deposits, $5 million in loans, $6 million in bonds and $1 million in reserves. What is the bank's net worth?
Answer: 0
Explanation:
The net worth of the bank will be calculated as the total liabilities deducted from the total assets. This will be:
= (Loans + Bonds + Reserves) - Deposit
= ($5 + $6 + $1) - $12
= $12 - $12
= 0
The bank's net worth will be 0 million
Net worth is the value of the assets a person or company owns, minus the liabilities they owe.
The net worth of the bank will be calculated as the total liabilities deducted from the total assets. This will be:
= (Loans + Bonds + Reserves) - Deposit
= ($5 + $6 + $1) - $12
= $12 - $12
= 0
The bank's net worth will be 0 million
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Analyze how Nintendo recreated the home video game business following the Atari-era boom and bust. How was Nintendo able to capture value in the home video game business?
Answer: Cost leadership and differenciation in quality
Explanation:
Cost leadership; Nitendo was able to reduce production cost by subcontracting most of it's production, while the rest of it's production were done within(in-house), with this effect in cost of production reduced, Nitendo was able to reduce selling price and beat the competition in the market.
Differentiation in quality; Nintendo came with quality, their graphics and sounds were top-notch, despite that, they still invested more in main them better with better technology innovation.
Leilei operates a sole proprietorship, using the accrual basis of tax accounting. Last year, she claimed a $30,525 bad debt deduction for a receivable from Jackie. But this year, Jackie sent her a check for $21,368, which Leilei accepted in full satisfaction of the receivable. How much gross income does Leilei record for the item this year?
Answer:
She will include $21,368 in her gross income
Explanation:
Under the tax benefit rule, any amount claimed as a deduction in prior years and recovered in subsequent periods must be recognized as income in the year in which such amount is recovered. So Leilei must record the subsequent recovery of bad debts $21,368 as gross income.
When a liquidity trap situationâ exists, we knowâ that:_____.a. fiscal policy will have no effect on the demand for goods.b. an open market operation will have no effect on the interest rate.
c. expansionary monetary policy will be deflationary.
d. fiscal policy will have no effect on the demand for goods.
e. an open market operation will have no effect on the monetary base.
Answer:
b. an open market operation will have no effect on the interest rate
Explanation:
In any situation of of liquidity trap, money demand curve is always almost flat. As a result of this, a shift in the money supply curve (resulting from an open market operation) does not cause much or any change in the market interest rate. An open market operation can affect the money supply even during liquidity trap. The monetary base in affected, without exception, when an open market operation takes place. An expansionary monetary policy increases price levels and is therefore never deflationary. It is the monetary policy, not the fiscal policy, that is rendered ineffective in the case of liquidity trap.
If a company buys televisions from a manufacturer and then sells them to department stores, it is most probably a _____. A. retailerB. producerC. consumerD.wholesalerE. marketer
Answer:
a retailer
Explanation:
sorry if this is wrong.
The optimal method of production is the one that:
A.
maximizes output regardless of cost.
B.
minimizes the normal rate of return
C.
maximizes inputs.
D.
minimizes cost.
Answer:
D minimizes the cost
Explanation:
the production method that minimizes cost for a given level of output.
Describe how each of these accounts would appear after the following:______a) A cash dividend of $1 per shareb)10 percent stock dividend (fair market value of stock is $13 per share)c) A 3-for-1 stock splitd) A 1-for-2 reverse stock split
Answer:
the stock will spilt
Explanation:
Bishop has a capital balance of $120,000 in a local partnership, and Cotton has a $90,000 balance. These two partners share profits and losses by a ratio of 60 percent to Bishop and 40 percent to Cotton. Lovett invests $60,000 in cash in the partnership for a 20 percent ownership. The goodwill method will be used. What is Cotton's capital balance after this new investment?
a) $99,600
b) $102,000
c) $112,000
d) $126,000
Answer:
b) $102,000
Explanation:
Calculation of goodwill
Lovett investment $60,000
Actual value of partnership = $60,000/20% = 300,000
Partnership capital = $120,000 + $90,000 + $60,000 = $270,000
Goodwill = $300,000 - $270,000 = $30,000
Distribution of Goodwill
Bishop = $30,000 * 60% = $18,000
Cotton = $30,000 * 40% = $12,000
Cotton's Capital = $90,000 + $12,000 = $102,000. Thus, Cotton's capital balance after this new investment is $102,000
An architecture firm earned earned $2320 for architecture services provided with the fee to be paid in the future. No entry was made at the time the service was provided. If the fee has not been paid by the end of the accounting period and no adjusting entry is made, this would cause:________.A) revenues to be understated B) revenues to be overstated C) liabilities to be understated. D) net income to be overstated.
Answer:
A) revenues to be understated
Explanation:
In this scenario, this would cause revenues to be understated. This is mainly because the financial report of profit would state an amount that is less than the amount that was actually earned by the Architecture Firm. This is due to the profit of $2320 that was already fully earned by the Firm not being included in the financial report, therefore missing a piece of the profits in the report (understated).
What is the price of a stock today if it pays a Dividend TODAY of $2. Its growth rate is 5%, and its market return is 12%?
Answer:
$30.00
Explanation:
The price of the stock can be derived from the stock theoretical price formula given and explained below:
stock price=expected dividend/(market return-growth rate)
expected dividend=dividend paid today*(1+growth rate)
expected dividend=$2*(1+5%)
expected dividend=$2.10
market rate of return=12%
growth rate=5%
stock price=$2.10/(12%-5%)
stock price=$2.10/7%
stock price=$30.00
Why can some taxes that appear to be regressive in terms of current income be thought of as progressive from a lifetime tax incidence perspective?
Answer:
The description is outlined in the clarification segment below, as per the case provided.
Explanation:
The prevalence of either a lifetime tax on some kind of fixed income has been known to be a long-term perspective including its broader economic impact of taxation since they complement instead of just replace. The existing income taxes would raise the quarterly funds to meet, but perhaps the cumulative occurrence of tax would enhance the power to charge for existence.Vulcan Flyovers offers scenic overflights of Mount St. Helens, the volcano in Washington State that explosively erupted in 1982. Data concerning the company’s operations in July appear below:
Vulcan Flyovers Operating Data For the Month Ended July 31
Actual Results Flexible Budget Planning Budget
Flights (q) 57 57 55
Revenue ($340.00q) $16,400 $19,380 $18,700
Expenses:
Wages and salaries ($3,600 + $87.00q) 8,525 8,559 8,385
Fuel ($34.00q) 2,100 1,938 1,870
Airport fees ($870 + $34.00q) 2,693 2,808 2,740
Aircraft depreciation ($9.00q) 513 513 495
Office expenses ($230 + $1.00q) 455 287 285
Total expense 14,286 14,105 13,775
Net operating income $2,114 $5,275 $4,925
The company measures its activity in terms of flights. Customers can buy individual tickets for overflights or hire an entire plane for an overflight at a discount.
Required:
Prepare a flexible budget performance report for July that includes revenue and spending variances and activity variances.
Answer:
1. Revenue and Spending Variance
Revenue = (19,380 - 16,400) = 2980 U
Expenses
Wages & Salaries = 8,559 - 8,525 = 34 U
Fuel = 1,870 - 1,938 = 68 F
Airport Fees = 2,808 - 2,693 = 115 U
Aircraft Depreciation = 0 None
Office Expenses = 287 - 455 = 168 F
Total Expenses = 87 F
Net Operating Income = 5,275 - 2,114 = 3161 U
2. Activity Variances
Activity Variances are used to compare revenue and cost item between the planning budget and flexible budget of the company.
Revenue = 18,700 - 19,380 = 680 U
Expenses
Wages and salaries = 8,385 - 8,559 = 174 U
Fuel = 1,870 - 1,938 = 68 U
Airport fees = 2,740 - 2,808 = 68 U
Aircraft depreciation = 495 - 513 = 18 U
Office expenses = 285 - 287 = 2 U
Total expense = 330 U
Net operating income = 4,925 - 5,275 = 350 U
On January 1, 2019, Chin Corporation issued $3,400,000, 16%, 5−year bonds. The bond interest is payable on January 1 and July 1. The bonds sold for $3,619,600. The market rate of interest for these bonds was 14%. Under the effective−interest method, what is the interest expense for the six months ending July 1, 2019?
Answer:
$253,372
Explanation:
Face Value = 3,400,000
Issue Price = 3,619,600
Bond Premium = 219,600
Jan 01, 2019
Balance in Bond Payable = 3,400,000
Book Value of Bonds = 3,619,600
Balance in Bond Premium = 3,619,600 - 3,400,000 = $219,600
30 June, 2019
Interest Payment = Balance in Bond Payable Jan 1 * 16%/2 = 3,400,000 * 14%/2 = $272,000
Interest expenses = Book Value of Bonds Jan 1 * 14%/2 = 3,619,600 * 14%/2 = $253,372.
Thus, the interest expense for the six months ending July 1, 2019 is $253,372
Radon Corporation manufactured 37,500 units during March. The following fixed overhead data pertain to March: Actual Static Budget Production 37,500 units 34,000 units Machine-hours 10,375 hours 10,200 hours Fixed overhead costs for March $213,200 $204,000 What is the fixed overhead production-volume variance?
Answer:
$21,000 Unfavorable
Explanation:
First, we need to calculate fixed overhead absorption rate.
Fixed overhead absorption rate = Fixed overhead costs for March(Static budget) ÷ Production(Static budget)
= $204,000 ÷ $34,000
= $6 per unit
Fixed overhead production volume variance
= Amount actually applied - Amount budgeted
= ($6 × 37,500) - $204,000
= $225,000 - $204,000
= $21,000 Unfavorable
Milner Company is working on two job orders. The job cost sheets show the following. Assign costs to work in process.
Job 201 Job 202
Direct materials $7,200 $9,000
Direct labor 4,000 8,000
Manufacturing overhead 5,200 9,800
Required:
Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets.
Answer:
Full Question "(a) (To assign materials to jobs.) (b) (To assign labor to jobs.) (c) (To assign overhead to jobs.)"
No Date Account Title and Explanation Debit Credit
a Work in process inventory $16,200
($7,200+$9,000)
Raw material inventory $16,200
(To assign materials to jobs)
b. Work in process inventory $12,000
($4,000+$8,000)
Factory labour $12,000
(To assign labour to job)
c. Work in process inventory $15,000
($5,200+$9,800)
Manufacturing overhead $15,000
(To assign overhead to jobs)
Madison Company issued an interest-bearing note payable with a face amount of $30,600 and a stated interest rate of 8% to the Metropolitan Bank on August 1, Year 1. The note carried a one-year term.
a. The amount of cash flow from operating activities on the 2016 statement of cash flows would be:________
b. Based on this information alone, the amount of total liabilities appearing on Madison's Year 1 balance sheet would be:________
Answer:
a. $0
b. $31,620
Explanation:
a. Notes Payable do not fall under Operating activities in the cashflow statement but rather under Financing Activities which is where cash transactions that provide the business with capital and liability funds are accounted for.
The Operating activity balance from this is therefore $0.
b. The liabilities will include the Note and the interest accumulated at year end.
Interest accumulated = 30,600 * 8% * 5/12 months = $1,020
Liabilities = 30,600 + 1,020 = $31,620
Jam J Inc.'s contribution margin ratio is 58% and its fixed monthly expenses are $36,000. Assuming that the fixed monthly expenses do not change, what is the company's net operating income in a month when sales are $103,000?
Answer:
the net operating income is $23,740
Explanation:
The computation of the company net operating income is shown below:
As we know that
Sales $103,000
Less: Variable cost -$43,260 ($103,000 × 0.58)
Contribution margin $59,740 ($103,000 × 0.58)
Less: Fixed cost -$36,000
Net operating income $23,740
hence, the net operating income is $23,740
Sprinkle Co. sells its product for $20 per unit. During 2013, it produced 60,000 units and sold 50,000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labor $3, and variable overhead $1. Fixed costs are: $240,000 manufacturing overhead, and $30,000 selling and administrative expenses. Under absorption costing, what amount of fixed overhead is deferred to a future period?
Sheridan Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $371,700. The estimated fair values of the assets are land $70,800, building $259,600, and equipment $94,400. At what amounts should each of the three assets be recorded?
Answer:
Land = $61,950
Building = $227,150
Equipment = $82,600
Explanation:
Total Asset Fair Value = $70,800+$259,600+$94,400
Total Asset Fair Value = $424,800
Recorder Amount
Land = [$70,800/$424,800]$371,700
Land = $61,950
Building = [$259,600/$424,800]$371,700
Building = $227,150
Equipment = [$94,400/$424,800]$371,700
Equipment = $82,600
On October 1, 20XX, Bartley Corporation issued 5%, 10-year bonds with a face value of $500,000 at $520,000. The entry to record the issuance of the bonds would include a:___________
a) credit of $20,000 to Premium on Bonds Payable
b) credit of $520,000 to Bonds Payable
c) debit of $20,000 to Discount on Bonds Payable
d) credit of $480,000 to Bonds Payable
Answer:
b) credit of $520,000 to Bonds Payable
Explanation:
Date Accounts titles and explanation Debit Credit
Oct. 1 Cash $520,000
Premium on bonds payable $20,000
Bonds payable $500,000
(To record the issuance of bond at premium)
Why should the people on the RA team be different from the people responsible for correcting deficiencies?a. to avoid potential losses.
b. to increase profitability.
c. to avoid conflicts of interest.
d. to increase survivability.
Answer:
The correct answer is the option C: To avoid conflicts of interest.
Explanation:
To begin with, the term of risk assesstment refers to the process of identifying and analyzing possible future threats that may cause harm to the individuals or the assets of the company and from there on to evalute possible solutions to those situation that the company does not want to. Moreover, the risk manager is the one who should take care of those aspects and therefore that an RA team is the one that is being under his commands and should focus on the fact of identifying and analyzing the problems as well as evaluating instead of correcting some of those deficiencies and therefore that they need to have a different mind in the theme because they need to avoid conflicts of interest with the other team that is responsible from correcting.
who remabers portal?
Answer:
me
Explanation:
calling sweden what is not a factor contributing to the rise of export activity in the word economy g
Answer: a. United Nations
Explanation:
The United Nations was established primarily to keep the peace in the world through the use of dialogue amongst nations to lay aside their grievances as well as cooperate in moving the planet forward. It also does a lot of humanitarian work to care for the most vulnerable groups in the world.
This means that even though there are organizations created by the UN to improve trade such as the United Nations Conference on Trade and Development (UNCTAD), the mandate of the UN in general is such that it cannot be said to have contributed to the rise of export activity in the world economy.
The Greenback Store’s cost structure is dominated by variable costs with a contribution margin ratio of 0.25 and fixed costs of $40,000. Every dollar of sales contributes 25 cents toward fixed costs and profit. The cost structure of a competitor, One-Mart, is dominated by fixed costs with a higher contribution margin ratio of 0.75 and fixed costs of $440,000. Every dollar of sales contributes 75 cents toward fixed costs and profit. Both companies have sales of $800,000 for the month. Required: a. Compare the two companies’ cost structures. b. Suppose that both companies experience a 15 percent increase in sales volume. By how much would each company’s profits increase?
Answer:
Greenback Store One-Mart
Amount % Amount %
a. Sales $800,000 100% $800,000 100%
Variable cost $600,000 75% $200,000 25%
Contribution margin $200,000 25% $600,000 75%
Fixed cost $40,000 5% $440,000 55%
Operating profit $160,000 20% $160,000 20%
Break even point $160,000 $586,666.67
Workings
Greenback Store Break even point = Fixed cost / Contribution margin ratio = 40,000 / 0.25 = 160,000
One-Mart Break even point = Fixed cost / Contribution margin ratio = 440,000 / 0.75 = 586,666.67
b. Greenback Store
Increase in sales = $800,000*15% = $120,000
Company profit Increase by + (Increase in sales * Contribution margin ratio = 120,000 * 25% = $30,000
Thus, with the increase in 15% of sales of Greenback Store, the profit of the company increase by $30,000
One-Mart
Increase in sales = $800,000*15% = $120,000
Company profit Increase by + (Increase in sales * Contribution margin ratio = 120,000 * 75% = $90,000
Thus, with the increase in 15% of sales of One-Mart , the profit of the company increase by $90,000.
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The following transactions were completed by the company. The company completed consulting work for a client and immediately collected $7,000 cash earned. The company completed commission work for a client and sent a bill for $5,500 to be received within 30 days. The company paid an assistant $2,150 cash as wages for the period. The company collected $2,750 cash as a partial payment for the amount owed by the client in transaction b. The company paid $1,000 cash for this period's cleaning services. Required: Enter the impact of each transaction on individual items of the accounting equation. (Enter decreases to account balances with a minus sign.)
Answer:
The Company
The Impact of Each Transaction on the Accounting Equation:
1. Assets (Cash + $7,000) = Liabilities + Equity (Retained Earnings + $7,000)
2. Assets (Accounts Receivable + $5,500) = Liabilities + Equity (Retained Earnings + $5,500)
3. Assets (Cash -$2,150) = Liabilities + Equity (Retained Earnings -$2,150)
4. Assets (Cash +$2,750 Accounts Receivable -$2,750) = Liabilities + Equity
5. Assets (Cash -$1,000) = Liabilities + Equity (Retained Earnings -$1,000)
Explanation:
The Company applies the accounting equation, which states that Assets = Liabilities + Equity. With each transaction, the accounting equation is demonstrated as shown above. This means that each transaction that is properly recorded affects the accounting equation in two ways. Note that the accounting equation is the basis for the double-entry system of financial accounting.
The cost of common equity is based on the rate of return that investors require on the company's common stock. New common equity is raised in two ways: (1) by retaining some of the current year's earnings and (2) by issuing new common stock. Equity raised by issuing stock has a(n) ____________ cost, re, than equity raised from retained earnings, rs, due to flotation costs required to sell new common stock. Some argue that retained earnings should be "free" because they represent money that is left over after dividends are paid. While it is true that no direct costs are associated with retained earnings, this capital still has a cost, a(n) ______________ cost. The firm's after-tax earnings belong to its stockholders, and these earnings serve to compensate them for the use of their capital. The earnings can either be paid out in the form of dividends to stockholders who could have invested this money in alternative investments or retained for reinvestment in the firm. Therefore, the firm needs to earn at least as much on any earnings retained as the stockholders could earn on alternative investments of comparable risk. If the firm cannot invest retained earnings to earn at least rs, it should pay those funds to its stockholders and let them invest directly in stocks or other assets that will provide that return. There are three procedures that can be used to estimate the cost of retained earnings: the Capital Asset Pricing Model (CAPM), the Bond-Yield-Plus-Risk-Premium approach, and the Discounted Cash Flow (DCF) approach.
Answer:
Equity raised by issuing stock has a(n) HIGHER cost,
When a corporation issues new equity, they will always incur in underwriting costs and other legal expenses, e.g. the underwriter always charges a fee which can be fixed or a percentage, and the actual process of registering new stocks and issuing them costs money.While it is true that no direct costs are associated with retained earnings, this capital still has a cost, a(n) OPPORTUNITY cost.
Opportunity costs are extra costs or benefits lost resulting from choosing one activity or investment from another alternative. In this case, the owners could invest the company's earnings somewhere else and they could earn money by doing so, e.g. buy corporate bonds or other stocks.
Each year, Sunshine Motos surveys 7,500 former and prospective customers regarding satisfaction and brand awareness. For the current year, the company is considering outsourcing the survey to Global Associates, who have offered to conduct the survey and summarize results for $30,300.Craig Sunshine, the president of Sunshine Motors, believes that Global will do a higher-quality job than his company has been doing, but is unwilling to spend more than $10,000 above the current costs. The head of bookkeeping for Sunshine has prepared the following summary of costs related to the survey in the prior year.
Mailing $16,600
Printing (done by Lester Print Shop) $4,500
Salary of Pat Fisher, part-time employee who stuffed envelopes and summarized data when surveys were returned (100 hours X $15) $1,500
Share of depreciation of computer and software used to track survey responses and summarized results. $1,100
Share of electricity/phone/etc. based on square feet of space occupied by Pat Fisher vs. entire company. $500
Required:
What is the incremental cost of going outside versus conducting the survey as in the past?
Answer:
incremental cost analysis
survey is done outsource survey differential
by the company to Global amount
Mailing costs $16,600 $0 ($16,600)
Printing costs $4,500 $0 ($4,500)
Labor costs $1,500 $0 ($1,500)
Outsourcing $0 $30,300 $30,300
costs
totals $22,600 $30,300 $7,700
The incremental cost of outsourcing the surveys is $7,700. Some of the current costs are unavoidable, e.g. depreciation expense and utilities, so they should not be considered in this analysis. But other costs, e.g. direct labor, are avoidable.
I know that Pat using the computer will increase the company's electric bill by a few dollars, but it would never be $500 (maybe $5). Maybe he even calls a few customers to check some answers, but again this might add $10 to the phone bill. Also, Pat using the computer's mouse or any other equipment might result in it breaking down, but that is not worth $1,500. Since the cost analysis is not specific, it is safer not to include depreciation or utilities.
Taylor, Inc., stock has a beta of 1.2 and an expected return of 9.3%. The risk-free rate is 4.1% and the market risk premium is 6.8%. This stock is _____ because the CAPM return for the stock is _____%.a. overvalued; 11.87.
b. undervalued; 12.09.
c. undervalued; 12.26.
d. overvalued; 12.26.
e. undervalued; 11.87.
Answer:
The stock is overvalued because the CAPM return for the stock is 12.26%
Option d is the correct answer.
Explanation:
Using the CAPM, we can calculate the required rate of return on a stock. This is the minimum return required by the investors to invest in a stock based on its systematic risk, the market's risk premium and the risk free rate. If the expected return on a stock is less than the required rate of return, a stock is said to be overvalued and vice versa.
The formula for required rate of return under CAPM is,
r = rRF + Beta * rpM
Where,
rRF is the risk free rate
rpM is the market return
r = 0.041 + 1.2 * 0.068
r = 0.1226 or 12.26%
The stock is overvalued because the CAPM return for the stock is 12.26%
The inability to physically possess artificial intelligence as it delivers service represents which fundamental difference of marketing services?
Answer:
The fundamental difference in marketing services referred to here is the tangibility of product vs the intangiblity of service.
Explanation:
There are two broad categories of marketing:
Product MarketingService MarketingThe big difference between the two is that the former is tangible whilst the latter is not.
The intangibility of service makes it harder (but not impossible) for the marketer to find a tangible element to which the consumer can connect to the brand.
Intangibility also means that (unlike a tangible product) it will be difficult for a consumer to return a service like that which has been rendered by AI. What any businesses do when a customer is not satisfied with a service is to do a refund. However, in a product scenario, the loss for a product returned is less than that of a refund for service because a defective product can always be fixed.
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