Answer:
Một doanh nghiệp sản suất hai loại hàng hóa là G1 và G2 , bán ra thị trường
với giá tương ứng là 70 USD và 50 USD. Tổng chi phí cho bởi
trong đó Q1 và Q2 lần lượt tương ứng là số lượng hàng hóa G1 và G2 . Tìm số lượng hàng hóa Q1 và Q2 để tối ưu lợi nhuận.
Explanation:
Ecco Company sold $145,000 of kitchen appliances with six-month warranties during September. The cost to repair defects under the warranty is estimated at 9% of the sales price. On October 15, a customer required a $100 part replacement, plus $86 labor under the warranty.
Required:
Provide the journal entry for (a) the estimated expense on September 30 and (b) the & October 15 warranty work.
Answer:
A. Dr Product warranty expense $13,050
Cr Product warranty payable $13,050
B. Dr Product warranty payable $186
Cr Supplies $100
Cr Wages payable $86
Explanation:
A. Preparation of the journal entry for the estimated expense on September 30
September 30
Dr Product warranty expense $13,050
Cr Product warranty payable $13,050
(145,000*9%)
(To record estimated expense)
B. Preparation of the journal entry for the October 15 warranty work.
October 15
Dr Product warranty payable $186
($100+$86)
Cr Supplies $100
Cr Wages payable $86
(To record warranty work)
The following are selected accounts and balances for Mergaronite Company and Hill, Inc., as of December 31, 2021. Several of Mergaronite's accounts have been omitted. Credit balances are indicated by parentheses. Dividends were declared and paid in the same period.
Mergaranite Hill $
Revenues (586,000) (252,000)
Cost of goods sold 272,000 92,000
Depreciation expense 108,000 42,000
Investment income NA NA
Retained earnings, 1/1/21 (898,000) (600,000)
Dividends declared 120,000 42,000
Current assets 220,000 694,000
Land 308,000 100,000
Buildings (net) 508,000 152,000
Equipment (net) 152,000 246,000
Liabilities (386,000) (310,000)
Common stock (290,000) (38,000)
Additional paid-in capital $ (60,000) (914,000)
Assume that Mergaronite acquired Hill on January 1, 2017, by issuing 7,200 shares of common stock having a par value of $10 per share but a fair value of $100 each. On January 1, 2017, Hill's land was undervalued by $21,200, its buildings were overvalued by $31,600, and equipment was undervalued by $58,200. The buildings had a 10-year remaining life; the equipment had a 5-year remaining life. A customer list with an appraised value of $106,000 was developed internally by Hill and was estimated to have a 20- year remaining useful life.
a. Determine the December 31, 2021, consolidated totals for the following accounts:
b. In requirement (a), can the consolidated totals be determined without knowing which method the parent used to account for the subsidiary?
c. If the parent uses the equity method, what consolidation entries would be used on a 2021 worksheet?
Answer:
a-1. Total Revenues = $838,000
a-2. Total Amortization Expense = $5,300
a-3. Total Building = $691,600
a-4. Total Depreciation Expense = $164,800
a-5. Total Additional paid in capital = $60,000
a-6. Total Customer list or Patent = $79,500
a-7. Total Cost of Goods sold = $364,000
a-8. Total Common Stock = $290,000.
a-9. Total Equipment = 398,000
b, The parent company's method is irrelevant.
c. See part c of the attached excel file for the consolidation entries that would be used on a 2021 worksheet.
Explanation:
Note: This question is not complete as requirement a of the question is not complete. This is therefore provided before answering the question as follows:
a. Determine the December 31, 2021, consolidated totals for the following accounts:
Revenues
Amortization Expense
Building
Depreciation Expense
Additional paid in capital
Customer list
Cost of Goods sold
Common Stock
Equipment
The explanation of the answers is now provided as follows:
a. Determine the December 31, 2021, consolidated totals for the listed accounts.
Note: See part a of the attached excel file for the determination of the total.
b. In requirement (a), can the consolidated totals be determined without knowing which method the parent used to account for the subsidiary?
There are no reciprocal entries required because we are not dealing with the parent's company investment account. Earnings on equity and dividends are not to be adjusted. As a result, the parent company's method is irrelevant.
c. If the parent uses the equity method, what consolidation entries would be used on a 2021 worksheet?
Note: See part c of the attached excel file for the consolidation entries that would be used on a 2021 worksheet.
Medication is the most common treatment for seizure disorders.
recycling is primarily an example of an issue facing businesses today \
a. human resource
b. natural resource
c. ethical
d.social
Answer:
a. human resource is the answer
Computing net invoice amounts LO P1Compute the amount to be paid for each of the four separate invoices assuming that all invoices are paid within the discount period.Merchandise(gross) Terms Paymenta. $7,800 2/10, n/60 b. 24.200 1/15, EOM c. 80,600 1/10, n/30 d. 17,000 3/15, n/45
Answer:
Computation of Net Invoice Amounts to be Paid:
Merchandise(gross) Terms Payment Discounts Net Invoice $
a. $7,800 2/10, n/60 $156 ($7,800*2%) $7,644
b. 24.200 1/15, EOM 242 ($24,200*1%) 23,958
c. 80,600 1/10, n/30 806 ($80,600*1%) 79,794
d. 17,000 3/15, n/45 510 ($17,000*3%) 16,490
Explanation:
a) Data:
Merchandise(gross) Terms Payment
a. $7,800 2/10, n/60
b. 24.200 1/15, EOM
c. 80,600 1/10, n/30
d. 17,000 3/15, n/45
Calculations:
Merchandise(gross) Terms Payment Discounts Net Invoice $
a. $7,800 2/10, n/60 $156 ($7,800*2%) $7,644
b. 24.200 1/15, EOM 242 ($24,200*1%) 23,958
c. 80,600 1/10, n/30 806 ($80,600*1%) 79,794
d. 17,000 3/15, n/45 510 ($17,000*3%) 16,490
The amount that should be paid for each of the four separate invoices should be
a. $7,644
b. $23,958
c. $79,794
d. $16,490
Calculation of the amount:Merchandise(gross) Terms Payment Discounts Net Invoice $
a. $7,800 2/10, n/60 $156 ($7,800*2%) $7,644
b. 24.200 1/15, EOM 242 ($24,200*1%) 23,958
c. 80,600 1/10, n/30 806 ($80,600*1%) 79,794
d. 17,000 3/15, n/45 510 ($17,000*3%) 16,490
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The following table reports real income per person for several different economies in the years 1960 and 2010. It also gives each economy's average annual growth rate during this period. For example, real income per person in Zambia was $1,412 in 1960, and it actually declined to $1,309 by 2010. Zambia's average annual growth rate during this period was -0.15%, and it was the poorest economy in the table in the year 2010. The real income-per-person figures are denominated in U.S. dollars with a base year of 2005. The following exercises will help you to understand the different growth experiences of these economies.
Economy Real Income per Person in 1960 (Dollars) Real Income per Person in 2010 (Dollars) Annual Growth Rate (Percent)
Austria 9,773 35,031 2.59
Venezuela 7,307 9,762 0.58
Botswana 468 9,515 6.21
Malaysia 4,624 11,863 4.06
Honduras 1,932 3,146 0.98
Zambia 1,412 1,309 -0.15
Indicate which economy satisfies each of the following statements.
a. This economy experiences the fastest rate of growth in real income per person from 1960 to 2010.
b. This economy had the highest level of real income per person in the year 2010.
Answer:
a. Botswana b. AustriaExplanation:
Botswana had the fastest growth in real income per person from 1960 to 2010 with an annual growth rate of 6.21%. This is most likely down to the discovery of diamonds in the country towards the end of the 20th century.
In 2010, Austria had the highest real income per person with an income of $35,031. This is most likely due to the fact that Austria has a heavy presence in the service industry and a low population of less than 10 million people.
Donna bought $3360 in stock and held it for one year. She paid $51 per share in cash, received no dividends, and sold the shares for $56 per share one year later. Ignoring transaction costs, what was her return on investment?
Answer:
16800 increase
Explanation:
so she bought 171360 in stocks, and 56 dollar per would equal 188160 dollars back or a 16800 dollar gain of money
Calculate the IRR of a machine that is purchased for $5,500, sold at the end of year 4 for $2,500, and produces the following cash flows: o Year 1: $700. o Year 2: $800. o Year 3: $900. o Year 4:$1,000. Group of answer choices 2.21% -0.52% 3.72%
Answer:
2.21%
Explanation:
The internal rate of return is the rate of return on the project where the present value of future cash flows equals the initial investment outlay. It is known as the break-even discount rate since, at IRR, the net present value is zero.
The IRR can be determined using the excel IRR function as shown thus:
=IRR(values)
values are the cash flows from years 0-4
Find attached excel file for IRR computation
Prepare a memo to management recommending data storage, input and output devices, networking equipment, and how the Systems Development Life Cycle (SDLC) can be used to analyze, plan, and document systems changes.
Answer:
Following are the response to the given question:
Explanation:
Many previous studies are published about the methods, technologies for successful system implementation of distinct SDLC s development cycles. Not only technical activities but also design, process improvement, user experience, social democracy, user effect, and proper security procedures. The SDLC is an element of the process and installs programs. These complex life-cycles of knowledge management are addressed by books like David Identify factors that contribute & Guy Fitzgerald's Information System Developments and Alan Daniels as well as Don Yeats's Fundamental Systems Design.
This paper offers a comprehensive background, description, stages, advantages, and risks, along with methods supporting the life cycle of system development.
We first have to define the systems to understand the notion of a life cycle of the system development. A system is an element of IT - hardware, programming, or a mix of both. Each program is designed from initial planning to disposal via a development cycle. To avoid costly errors and also to speed up the development, some approaches provide the necessary framework to guide the challenging and complex operations, all of which aim to put in action or software-based systems through stages.
A lifespan is analogous to a project life cycle. SDLC is now in reality regarded in many situations as a staged plan model that sets the corporate, personnel, political, and budgetary limits of the large project. The term "Project" implies that the cycles began and finished and the methodologies inherent inside the strategy for just a systems development life cycle give clear, different stages of the work inside the strategy, development, testing, implementation, and maintenance parts.
SDLC membership also includes c-suite management, however, the multilayered process is managed via construction managers, technology, systems and system engineers, customers, and the design team. Each program is individually complex in planning and execution, and project leaders often use numerous SDLC approaches inside a company.
Use the selected data from Pinecrest Company's financial statements to answer the following question. 2018 2017 Cash $ 22,000 $ 14,000 Accounts receivable 42,000 16,000 Merchandise inventory 22,000 83,000 Prepaid expenses 23,000 18,000 Total current assets $109,000 $131,000 Total current liabilities $ 65,000 $ 72,000 Net credit sales 221,000 326,000 Cost of goods sold 168,000 299,000 Net cash flow from operating activities 16,000 29,000 Refer to the data for Pinecrest Company. The current ratio for 2018 is
Answer:
1.68
Explanation:
Calculation to determine what The current ratio for 2018 is
Using this formula
Current ratio=Current assets/Current liabilities
Let plug in the formula
Current ratio=$109,000/$65,000
Current ratio= 1.68
Therefore The current ratio for 2018 is 1.68
Of what use is the statement of cash flows?
Answer:
The purpose of the statement of cash flows is to present cash inflows and outflows for a reporting period to the reader of the report. These inflows and outflows are further classified into operating, investing, and financing activities.
Horizontal integration has four sources of value creation: reduction in competitive intensity, lower costs, increased differentiation, and access to new markets and distribution channels.
a. True
b. False
Answer:
a. True
Explanation:
Horizontal integration is the competitive strategy in which the business entities operated at the value chain. Here the value is created in four sources like competitive industry, lesser cost, increased differentiation, and access to the new market & distribution channels.
Hence, the given statement is true
You have been asked to analyze the bids for 200 polished disks used in solar panels. These bids have been submitted by three suppliers: Thailand Polishing, India Shine, and Sacramento Glow. Thailand Polishing has submitted a bid of 2,400 baht. India Shine has submitted a bid of 2,400 rupee. Sacramento Glow has submitted a bid of $240. You check with your local bank and find that $1 = 10 baht and $1 = 8 rupee. The price per unit for Thailand Polishing=_______
Answer:
the price per unit is $1.20
Explanation:
The computation of the price per unit for Thailand Polishing is shown below:
= 2,400 ÷ 200 polished disks
= 12 bhat/unit
Given that
$1 = 10
So, 12 baht it is
= 1 ÷ 10 × 12 baht
= $1.2
Hence, the price per unit is $1.20
The same should be considered
why is that 0.8 in fractional form is 8/10
Answer:
Decimal placement
Explanation:
It is 8/10 because, in the decimal 0.8 , the 8 is in the tenths place. If it was 0.08 the fraction would be 8/100 and so on and so forth.
Here is some price information on Fincorp stock. Suppose first that Fincorp trades in a dealer market. Bid Asked 55.25 55.50 a. Suppose you have submitted an order to your broker to buy at market. At what price will your trade be executed? (Round your answer to 2 decimal places.) b. Suppose you have submitted an order to sell at market. At what price will your trade be executed? (Round your answer to 2 decimal places.)
Answer:
a. Your trade will be executed at the bid price of 55.25.
b. Your trade will be executed at the ask price of 55.50.
Explanation:
First note that:
The bid price is the highest price a buyer will pay for a security.
The ask price is the lowest price a seller will accept for a security.
Therefore, we have:
a. Suppose you have submitted an order to your broker to buy at market. At what price will your trade be executed? (Round your answer to 2 decimal places.)
Since you are the buyer, your trade will be executed at the bid price of 55.25. This is because the bid price is the highest price you as a buyer will pay for a security.
b. Suppose you have submitted an order to sell at market. At what price will your trade be executed? (Round your answer to 2 decimal places.)
Since you are the seller, your trade will be executed at the ask price of 55.50. This is beecausee the ask price is the lowest price uou as a seller will accept for a security.
On December 20, 2017, Butanta Company (a U.S. company headquartered in Miami, Florida) sold parts to a foreign customer at a price of 105,000 ostras. Payment is received on January 10, 2018. Currency exchange rates for 1 ostra are as follows:December 20, 2017 $ 1.20December 31, 2017 1.17January 10, 2018 1.13a. How does the fluctuation in exchange rates affect Butanta's 2017 income statement?b. How does the fluctuation in exchange rates affect Butanta's 2018 income statement?
Answer:
The appropriate solution is:
(a) $3150
(b) $4200
Explanation:
According to the question,
(a)
The exchange loss will be:
= [tex](1.20-1.17)\times 105000[/tex]
= [tex]0.03\times 105000[/tex]
= [tex]3150[/tex] ($)
(b)
The exchange loss will be:
= [tex](1.17-1.13)\times 105000[/tex]
= [tex]0.04\times 105000[/tex]
= [tex]4200[/tex] ($)
15 . A company's flexible budget for 12,000 units of production showed sales, $48,000; variable costs, $18,000; and fixed costs, $16,000. The net income you would expect the company to earn if it produces and sells 15,000 units is:
Answer:
$21,500
Explanation:
Particulars Amount Per Unit 15000 Units
Sales 48,000.00 4.00 60,000
Less: Variable Cost 18,000.00 1.50 22,500
Contribution 30,000.00 2.50 37,500
Less: Fixed Cost 16,000.00 16,000
Net Income $14,000 $21,500
So, the net income you would expect the company to earn if it produces and sells 15,000 units is $21,500.
Able Co. leased equipment to Baker under a noncancelable lease with a transfer of title. Will Able record depreciation expense on the leased asset and interest revenue related to the lease?
Depreciation expense Interest revenue:__________.
a) Yes Yes
b) Yes No
c) No No
d) No Yes
Answer:
d) No Yes
Explanation:
In a noncancelable lease
Able ( lessor ) should not depreciate the leased asset because the tangible leased asset now, converted into the financial asset.
The interest income on this financial asset is recognized.
Each Lease payment is compromised of the interest income and principal repayment by the Baker (lessee)
Hence, Able should
Should not record the Depreciation.
Should recognized the interest income.
Crane Company receives a $74,000, 5-year note bearing interest of 5% (paid annually) from a customer at a time when the discount rate is 6%.
Required:
What is the present value of the note received by Crane?
Answer: $70,882.98
Explanation:
Present value of note = Present value of interest payments + Present value of face value
Present value of interest payment:
First calculate the interest:
= 5% * 74,000
= $3,700
This amount is constant so is an annuity
Present value = 3,700 * Present value interest factor of annuity, 5 years, 6%
= 3,700 * 4.2124
= $15,585.88
Present value of face value :
= 74,000 / (1 + 6%)⁵
= $55,297.10
Present value of note:
= 15,585.88 + 55,297.10
= $70,882.98
A corporation must obtain shareholder approval before the company a. hires or fires a significant number of employees. b. expands into foreign markets. c. sells off a major portion of its business to another company. d. opens additional offices.
Answer:
c. sells off a major portion of its business to another company.
Explanation:
The corporation that should obtain the approval of the shareholder prior when the business major portion is sell off to the another company as it is very crucial decision taken by the company. It cant be taken without the approval of the shareholder as they are the original investors of the company
So as per the given situation, the option c is correct
please help me this question answer
Explain 2 benefits to Hamdi of being the sole owner of the company?
Answer:
freedom of choice
no dispute or conflict
no need to share profit
own boss
Explanation:
Consider the location game with nine possible regions at which vendors may locate. Suppose that, rather than the players moving simultaneously and independently, they move sequentially. First, vendor 1 selects a location. Then, after observing the decision of vendor 1, vendor 2 chooses where to locate. Use backward induction to solve this game (and identify the subgame perfect Nash equilibrium). Remember that you need to specify the second vendor’s sequentially optimal strategy (his best move conditional on every different action of vendor 1).
Solution:
Given :
Location game with 9 possible [tex]\text{regions}[/tex] and other than the players who are moving simultaneously and also independently, but they move in a sequential manner.
Vendor 1 selects a location.
After observing decision of vendor 1, vendor 2 chooses where to locate.
Using backward induction the game is solved as below :
-- [tex]\text{a retrogressive acceptance harmony of the division}[/tex] will be a Nash equilibrium.
-- Presently [tex]\text{ if applicant 1}[/tex] (vendor 1) picks first then he will likewise get the chance to pick last as this another move amusement.
-- In the end of the game, vendor 1 will have claimed five regions and candidate 2 (vendor 2) will have claimed four regions.
-- So vendor 2 will keep this in mind and apply backward induction and choose the best regions early on the game.
-- Vendor 2 will keep in mind that vendor 1 will choose last and will ensure that his choices take up the best locations first.
--- This will be his ideal technique for each activity of vendor 1.
Hence this is the Nash equilibrium.
ABC Corp. has a market capitalization of $300 million and a beta of 0.75. It has $75 million in outstanding debt and its debt beta is 0.20. The risk-free rate is 3% and the market risk-premium is 5%.
Required:
Calculate ABCâs unlevered cost of capital.
Answer:
6.20000%
Explanation:
The computation of the unlevered cost of capital is shown below;
Asset beta is
= (Debt × Debt beta + Equity × Equity beta) ÷ (Debt + Equity)
= (75 × 0.20 + 300 × 0.75) ÷ (75 + 300)
= 0.6400000
Now
Unlevered cost of capital is
= risk free rate + asset beta × market risk premium
= 3% + 0.6400000 × 5%
= 6.20000%
Every three years, the Writers Guild of America renegotiates a Minimum Basic Agreement (MBA) with the Alliance of Motion Picture and Television Producers (AMPTP). The MBA includes agreements on basic compensation, salaries, royalties, etc., and ownership of original written material. In the fall of 2007, the Writers Guild and AMPTP were embroiled in an intense negotiation, mainly disagreeing on how writers are compensated for digital media work such as web series and online‑only content. The given payoff matrix contains the strategies and outcomes of each party in the negotiation. They could either compromise (C) or hold firm (HF) on their issues. If both parties hold firm, the Writers Guild will go on strike. The first number in each box is the Writers Guild's payoff and the second number is AMPTP's payoff. Assume that strategies are chosen independently and simultaneously.
AMPTP
Hold firm Compromise
Writers Guild Hold firm 0 , 0 10 , 3
Compromise 3 , 10 5 , 5
Required:
a. What are the Nash equilibria?
b. Writers Guild holds firm and AMPTP holds firm
c. Writers Guild compromises and AMPTP compromises
d. Writers Guild holds firm and AMPTP compromises
e. Writers Guild compromises and AMPTP holds firm
Answer:
Explanation:
A) Nash equilibria are: (Writers Guild Holds firm & AMPTP Compromises) & (AMPTP Holds firm & Writers Guild Compromises)
B) When AMPTP Holds firm, Writer's Guild's best strategy is Compromise since payoff is higher (3 > 0).
C) When AMPTP Compromises, Writer's Guild's best strategy is to Hold firm since payoff is higher (10 > 5).
D) When Writer's Guild Holds firm, AMPTP's best strategy is Compromise since payoff is higher (3 > 0).
E) When Writer's Guild Compromises, AMPTP's best strategy is Hold firm since payoff is higher (10 > 5).
This is the example of Chicken games theories.
Compromise is the greatest approach for Guild while AMPTP holds strong since the payout is bigger (3 > 0).
Guild's best tactic when AMPTP sacrifices is to hold tough because the payout is bigger (10 > 5).
Compromise is the greatest tactic for AMPTP when Guild Stands Firm since the payout is bigger (3 > 0).
When the Guild Compromises, the optimal approach for AMPTP is to Hold fast because the payout is bigger (10 > 5).
Writers Guild Maintains firm & AMPTP Concessions and AMPTP Maintains firm & Writers Guild Concessions are Nash equilibria.
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Journalize the entries to record the following transactions for Zentric Corporation. Refer to the Chart of Accounts for exact wording of account titles. Jan. 22 Issued for cash 180,000 shares of no-par common stock at $4. Feb. 14 Issued at par value 44,000 shares of preferred 2% stock, $55 par for cash. Aug. 30 Issued for cash 9,000 shares of preferred 2% stock, $55 par at $60.
Answer:
Jan 22
Dr Cash $720,000
Cr Common stock $720,000
Feb 14
Dr Cash $2,420,000
Cr Preferred stock $2,420,000
30
Dr Cash $540,000
Cr Preferred stock $495,000
Cr Paid in capital in excess of par-Preferred stock $45,000
Explanation:
Preparation of the journal entries
Jan 22
Dr Cash $720,000
Cr Common stock $720,000
(180,000 shares * $4)
Feb 14
Dr Cash $2,420,000
Cr Preferred stock $2,420,000
(44,000 shares * $55)
30
Dr Cash $540,000
(9,000 shares * $60)
Cr Preferred stock $495,000
(9,000 shares * $55)
Cr Paid in capital in excess of par-Preferred stock $45,000
[9,000 shares *($60- $55) ]
a reward or benefit meant to encourage specific economic behavior is a
Answer:
incentive
Explanation:
At the beginning of the most recent month's operations, finished goods inventory was $30,000. The cost of goods manufactured was $326,000 and ending finished goods inventory was $42,000. What was the cost of goods sold for the month?
Answer:
$314,000
Explanation:
Calculation to determine the cost of goods sold for the month
Finished goods inventory, beginning $30,000
Add: Cost of goods manufactured $326,000
Goods available for sales $356,000
($30,000+$326,000)
Less Finished goods inventory, Ending $42,000
Cost of goods sold $314,000
($356,000-$42,000)
Therefore the cost of goods sold for the month is $314,000
Griffin Co. is considering the investment of $136,000 in a new machine. The machine will generate cash flow of $22,500 per year for each year of its eight-year life and will have a salvage value of $8,000 at the end of its life. Griffin Co.'s cost of capital is 8 percent.(a) Calculate the net present value of the proposed investment. Ignore income taxes, and round all answers to the nearest $1. (b) What will the internal rate of return on this investment be relative to the cost of capital?
Answer:
$-2,378.47
7.55
Explanation:
Net present value is the present value of after-tax cash flows from an investment less the amount invested.
NPV can be calculated using a financial calculator
Only projects with a positive NPV should be accepted. A project with a negative NPV should not be chosen because it isn't profitable.
When choosing between positive NPV projects, choose the project with the highest NPV first because it is the most profitable.
Cash flow in year 0 = $-136,000
Cash flow in year 1 to 7 = $22,500
Cash flow in year 2 = $22,500 + 8,000
I = 8 %
NPV = $-2,378.47
IRR = 7.55
To find the NPV using a financial calculator:
1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.
2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.
3. Press compute
To find the IRR using a financial calculator:
1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.
2. After inputting all the cash flows, press the IRR button and then press the compute button
As of December 31, 2019, Nilsen Industries had $2,000 of raw materials inventory. At the beginning of 2019, there was $1,600 of materials on hand. During the year, the company purchased $354,000 of materials; however it paid for only $314,000. How much inventory was requisitioned for use on jobs during 2019? a. $354,400b. $344,400c. $343,600d. $353,600
Answer:
d. $353,600
Explanation:
The computation of the inventory requisitioned for use on jobs during 2019 is shown below;
= OPening inventory + purchase made - ending inventory
= $1,600 + $354,000 - $2,000
= $353,600
Hence, the inventory requisitioned for use on jobs during 2019 is $353,600
Therefore the option d is correct
Có tài liệu về tài sản cố định (TSCĐ) trong tháng 5/2021 của công ty B như sau:
Ngày 1/5 6/5 12/5 15/5 20/5 31/5
Số lượng TSCĐ (cái) 600 750 800 550 700 860
Tính số lượng TSCĐ bình quân của doanh nghiệp B trong tháng 5? Trong nửa đầu tháng 5 (từ ngày 1 đến ngày 15), trong nửa cuối tháng 5 (từ ngày 16 đến ngày 31), trong 15 ngày cuối tháng 5 (từ ngày 17 đến ngày 31)? Cho nhận xét sơ bộ về thực trạng sử dụng TSCĐ của công ty, từ đó đề xuất một số biện pháp sử dụng hiệu quả TSCĐ cho công ty?
Answer
Explanation:
Có tài liệu về tài sản cố định (TSCĐ) trong tháng 5/2021 của công ty B như sau:
Ngày 1/5 6/5 12/5 15/5 20/5 31/5
Số lượng TSCĐ (cái) 600 750 800 550 700 860
Tính số lượng TSCĐ bình quân của doanh nghiệp B trong tháng 5? Trong nửa đầu tháng 5 (từ ngày 1 đến ngày 15), trong nửa cuối tháng 5 (từ ngày 16 đến ngày 31), trong 15 ngày cuối tháng 5 (từ ngày 17 đến ngày 31)? Cho nhận xét sơ bộ về thực trạng sử dụng TSCĐ của công ty, từ đó đề xuất một số biện pháp sử dụng hiệu quả TSCĐ cho công ty?