Chức năng cắt trừ giá trị là chức năng quan trọng nhất của tiền theo quan điểm của nền kinh tế hiện đại

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Answer 1
Um can you speak English pls

Related Questions

8. It is 1985 and suppose the 90 day forward quotes on the DM and the French franc are $.4002 10 and $.1180 90, respectively

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Answer:

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On March 1, a designer received a check for $7,500 from a customer for services to be provided after the customer chooses a color scheme for the first floor of her house. On July 31, the designer completed the design work for this customer.

Required:
Journalize the entries.

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Answer:

Date                   Account Title                                          Debit               Credit

March 1             Cash                                                      $7,500

                          Unearned Revenue                                                       $7,500

Date                   Account Title                                          Debit               Credit

July 31                Unearned Revenue                              $7,500

                           Design Services Revenue                                          $7,500

In March the revenue had not been earned as the work had not been carried out so the revenue will be sent to the Unearned revenue account.

When the designer finishes in July, they can now recognize the revenue so it will be moved from the Unearned revenue account to the proper revenue account.

Young Corporation is considering purchasing equipment that costs $80,000 and is expected to provide the following cash inflows over its five-year useful life: Year Cash inflow 1 $ 18,000 2 22,000 3 24,000 4 16,000 5 9,000 What is the payback period of this investment project

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Answer:

It will take 4 years to cover the initial investment.

Explanation:

Giving the following information:

Initial investment= $80,000

Cash flows:

1 $ 18,000

2 22,000

3 24,000

4 16,000

5 9,000

The payback period is the time required to cover the initial investment:

Year 1= 18,000 - 80,000= -62,000

Year 2= 22,000 - 62,000= -40,000

Year 3= 24,000 - 40,000= -16,000

Year 4= 16,000 - 16,000= 0

It will take 4 years to cover the initial investment.

Prosecutors representing the Securities and Exchange Commission recentlyannounced criminal charges against 13 individuals for engaging in insidertrading. According to the SECs director of enforcement, a trading ring acting on inside information compromises the marketsintegrity and investorstrust. . . . Explain why.

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Answer and Explanation:

Insider trading compromises the integrity of the market because insider investors have non-public information about the stocks of the company that could very much impact the value of the stock of the company. In other words, an insider knows what the public doesn't know about a company and it allows him an unfair advantage to trade the stocks of the company using this information and make large unusual profit. This could lead to market collapse as investors are no longer encouraged to invest seeing that they can't trust that the market is transparent and trustworthy(they don't have all the important information that would affect the company)

Kahil Mfg. makes skateboards and uses a weighted average process costing system. On May 1, 2013, the company had 400 boards in process that were 70 percent complete as to material and 85 percent complete as to conversion. During the month, 3,800 additional boards were started, and 300 boards were still in process (40 percent complete as to material and 60 percent complete as to conversion) at the end of May. Cost information for May 2013 is as follows:
Beginning WIP Inventory costs
Direct material ........ $ 4,349
Conversion .......... 4,658
Current period costs
Direct material ........ 60,775
Conversion .......... 46,750
a. Calculate EUP for each cost component using the weighted average method.
b. Calculate cost per EUP for each cost component.

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Answer:

Equivalent Units     Materials        1700       Conversion  2630

Cost per EUP Materials:  38.308     Conversion : 19.55

Explanation:

The weighted average method can be calculated using the beginning inventory and the units started .

 

Kahil Mfg

Weighted Average Method

Particulars        Units          % Of Completion             Equivalent Units

                                        Materials    Conversion  Materials    Conversion

Beginning

Inventory     400                70                 85             280               350

Units Started  3800          40                  60            1520             2280        

Equivalent Units                                                        1700              2630

Beginning WIP Inventory costs

                                               Direct material             Conversion  

                                                     $ 4,349                        4,658

Current period costs

                                                       60,775                        46,750        

Total Costs                                 65,124                          51,408            

Cost per EUP

                                               65,124/1700              51,408/2630

                                                 38.308                      19.55

Redeker Company purchased equipment on January 1, 2016, for $90,000. It is estimated that the equipment will have a $5,000 salvage value at the end of its 5-year useful life. It is also estimated that the equipment will produce 100,000 units over its 5-year life.

Required:
Compute the amount of depreciation expense for the year ended December 31, 2016, using the straight-line method of depreciation

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Answer:

to the end of the sixth year;

b/ The number of years required before the capital stock exceeds $200 000.

If the straight-line method of depreciation were used in the given case, the amount of depreciation expense for the year ending December 31, 2016, would be $17,000.

What is the depreciation?

Depreciation is the measurement for the decline in any assets because over time, wear, use, and tear, or devolution cause an asset's monetary value to drop.

Depreciation, or a decline in asset value, can be brought forward on by a variety of other variables, such as bad market conditions, etc.

Computation of depreciation:

According to the given case,

Equipment Cost = $90,000

Salvage Value = $5,000

Useful Life = 5 years

Depreciation per Year = (Cost of asset – Salvage Value)/5 years

Depreciation per Year = ($90,000-$5,000/5)

Depreciation per Year = $17,000

Therefore, the depreciation as per straight line method would be $17,000.

Learn more about the depreciation, refer to:

https://brainly.com/question/15085226

#SPJ5

How you can convince your colleagues that introducing the new soft drink is the most profitable strategy by explaining the reasoning and theoretical analysis?

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The question is incomplete. The complete question is :

Coca-Cola and PepsiCo are the leading competitors in the market for cola products. In 1960 Coca-Cola introduced Sprite, which today is the worldwide leader in the lemon-lime soft drink market and ranks fourth among all soft drinks worldwide. Prior to 1999, PepsiCo did not have a product that competed directly against Sprite and had to decide whether to introduce such a soft drink. By not introducing a lemon-lime drink, PepsiCo would continue to earn a $200 million profit and Coca Cola would continue to earn a $300 million profit.

Suppose that by introducing a new lemon-line soft drink, one of two possible strategies could be pursued : (1) PepsiCo could trigger a price war with Coca-Cola in both lemon-lime and cola markets or (2) Coca-Cola could acquiesce and each firm maintains its current 50/50 split of the cola market and split the lemon-lime market 70/30 in favor of Coca-Cola. If Pepsi introduced a lemon-lime drink and a price war resulted, both companies would earn profits of $100 million. Alternatively, Coca-Cola and PepsiCo would earn $275 million and $227 million, respectively, if PepsiCo introduce a lemon-lime drink and Coca-Cola acquiesced and split the markets as listed above.

Diagram this situation using the extensive or tree-form of a game.

How you can convince your colleagues that introducing the new soft drink is the most profitable strategy by explaining the reasoning and theoretical analysis?

Solution :

The game can be represented in a way that is shown in the file attached below.

The [tex]\text{best response of Coca-Cola}[/tex] if Pepsi introduces the new product is [tex]\text{to acquiesce}[/tex] to earn [tex]\$275[/tex] million rather than starting a price war with Coca-Cola and earn only [tex]\$100[/tex]. Thus, while [tex]\text{Coca-Cola}[/tex] might use the strategy to threaten by starting a price war in the attempt of keeping out of the market, the threat will not be credible, so the best option is to introduce the new soft drink .

Suppose the civilian noninstitutionalized working-age population is 35.9 million in in a hypothetical economy. Of these, 4.4 million are working part-time and 13.19 million are working full-time. Assume the Bureau of Labor Statistics (BLS) definitions are used for calculating unemployment data. Among those not working, the most recent job-search activity for 3.40 million happened less than two weeks ago, while 1.72 million most recently looked for work between two and four weeks ago. An additional 0.86 million most recently looked for work five weeks ago, and the remaining 12.33 million who do not have jobs have not looked for work in the past six weeks. Round your answers to two decimal places. What is the size of the total labor force

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Answer: 22.71 million

Explanation:

The labor force refers to both the employed and unemployed populations of a country. In other words it comprises of those who are working and those who are not working but are able to and are currently seeking employment.

Labor force = Unemployed + Employed

= 3.4 + 1.72 + 4.4 + 13.19

= 22.71 million

Those who have not looked for work in sex weeks and above are not considered unemployed.

Part time employees are considered employed.

Phân biệt triết lý bán hàng và triết lý Marketing

Answers

Answer:

I don't understand the language

On January 1, 20X8, Glen Allen Company issued $200,000 in term bonds with a 5-year term. The stated rate of interest was 6% and the effective rate of interest was 7%. What is the amount of interest expense to be recorded on December 31, 20X8?

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Answer:

The answer is $13,425.97

Explanation:

The answer is $13,425.97

Using Financial calculator (TEXAS BA II PLUS)

N = 5 years

i = 7 percent

FV = $200,000

PMT = $12,000

PV = $191,799.61

Therefore interest expense is $191,799.61 x 7%

= $13,425.97

On December 31, a $500,000 bond issue on which there is an unamortized premium of $67,000 is redeemed for $490,000. Journalize the redemption of the bonds. Refer to the Chart of Accounts for exact wording of account titles.

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Answer:

Dr Bonds Payable $500,000

Dr Premium on Bonds Payable $67,000

Cr Gain on Redemption of Bonds $77,000

Cr Cash $490,000

Explanation:

Preparation of the journal entry to Record the redemption of the bonds

Dr Bonds Payable $500,000

Dr Premium on Bonds Payable $67,000

Cr Gain on Redemption of Bonds $77,000

($500,000 + $67,000 - $490,000)

Cr Cash $490,000

(To record redemption of bonds)

Categorize each scenario as describing a movement along a demand curve or a shift of the demand curve.

a. College students rush and buy discount furniture to take advantage of a one-day sale
b. Students eat out more often as the federal government increase how much grant money it provides
c. College students reduce how detergent they for each of laundry response to higher detergent prices.
d. College students purchase many more energy drinks during finals week than during the rest of the semester.

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Answer:

a, a movement along a demand curve

b. shift of the demand curve.

c. a movement along a demand curve

d. shift of the demand curve.

Explanation:

Only a change in the price of a good leads to a movement along the demand curve of that good. Also, only a change in the price of the good would lead to an increase or decrease in the quantity demanded of that good.

Other factors other than the change in the price of the good would lead to a shift of the demand curve. Some of those factors include :

1. a change in consumers' expectation

2. a change in the taste of consumers

3. a change in income

a. A discount would reduce the price of furniture, as a result the quantity demanded would increase. There would be a movement down along the demand curve.

b. As a result of the increase in grant, the income of students increase. this would lead to an increase in demand. the demand curve would shift outward

c. As a result of higher prices, the quantity demanded of detergents would reduce. This would lead to a movement up along the demand curve for detergents

d. An increase in demand for energy drinks is as a result of a change in taste. this would lead to an outward shift of the demand curve

Financial slack:

a. is associated with high leverage
b. allows firms to take advantage of good investment opportunities
c. solves any agency costs when managers want to empire-build
d. is a term that describes a lazy CFO

Answers

Answer:

B

Explanation:

Financial slack is when a firm has unused capacity as a result of debt that is yet to be utilized. It allows firms to take advantage of good investment opportunities

financial slack is usually in the form of unused cash

The information below applies to a competitive firm that sells its output for $40 per unit.

• When the firm produces and sells 150 units of output, its average total cost is $24.50.
• When the firm produces and sells 151 units of output, its average total cost is $24.55.

How does the firm's marginal revenue (MR) compare to its marginal cost (MC) when it increases its output from 150 units to 151 units?
a. MR exceeds MC by $7.95.
b. MR exceeds MC by $11.05.
c. MC exceeds MR by $11.05.
d. MC exceeds MR by $13.50.

Answers

Answer:

A

Explanation:

Marginal cost is the change in total cost when output is increased by 1 unit

total cost = average cost x quantity

Marginal cost = (151 x 24.55) - (150 x 24.50) = 32.05

marginal

During its 2019 fiscal year, a city receives a grant from the state to use on a worthy city project as determined by the city council. No other eligibility requirements exist, but the state requires that the grant proceeds not be spent before the city's 2020 fiscal year. The city council decides to hire a police officer who is to educate young people about the dangers of using illegal drugs. The grant is for $75,000. The state pays the city $75,000 for the grant during its 2019 fiscal year. How should the city report the receipt of the grant proceeds from the state in its Special Revenue Fund?

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Answer:

Dr Cash $75,000

Cr Deferred inflows of resources--grant $75,000

Explanation:

Based on the information given we were told that The GRANT is for the amount of $75,000 in which the The state pays the city the amount of $75,000 for the GRANT during its 2019 fiscal year. Therefore the city should report the RECEIPT OF THE GRANT PROCEEDS from the state in its Special Revenue Fund as:

Dr Cash $75,000

Cr Deferred inflows of resources--grant $75,000

(To record receipt of the grant proceeds)

The petty cash fund of the Brooks Agency is established at $250. At the end of the current period, the fund contained $172 and had the following receipts: entertainment, $41; postage, $25; and printing, $12.
Prepare journal entries to record (a) establishment of the fund and (b) reimbursement of the fund at the end of the current period.Identify the two events from the following that cause a Petty Cash account to be credited in a journal entry.
a. Fund amount is being reduced.b. Fund amount is being increased.c. Fund is being eliminatedd. Fund is being established.

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Answer:

a.

Date              Account Title                                  Debit                     Credit

XX-XX-XX     Petty Cash                                   $250

                     Cash                                                                               $250

b.

Date              Account Title                                  Debit                     Credit

XX-XX-XX     Entertainment expense                    $41

                      Postage                                             $25

                      Printing                                              $12

                     Petty Cash                                                                    $  78

Date              Account Title                                  Debit                     Credit

XX-XX-XX     Petty Cash                                       $78

                      Cash                                                                                $78

2. Reasons why a Petty Cash account would be credited:

a. Fund amount is being reduced.

c. Fund is being eliminated

When the fund is being reduced by expenses, it is credited as shown above.

When the fund is to be eliminated, it will be credited so as to remove all the money in it.

Reliance is an example of a
1 Product Line
2 Product
3 Product Mix
4 Product Variety

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Reliance is an example of a Product Mix

The technique for linking a manufacturer's operations with those of all its strategic suppliers and its key intermediaries and customers to enhance efficiency and effectiveness is

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Supply chain management

Lumberton Home Maintenance Company (LHMC) earned operating income of $6,000,000 on operating assets of $62,500,000 during Year 2. The Tree Cutting Division earned $1,000,000 on operating assets of $10,000,000. LHMC has offered the Tree Cutting Division $1,250,000 of additional operating assets. The manager of the Tree Cutting Division believes he could use the additional assets to generate operating income amounting to $112,500. LHMC has a desired return on investment (ROI) of 8 percent.

Required
a. Calculate the return on investment for LHMC, the Tree Cutting Division, and the additional investment opportunity.
b. Calculate the residual income for LHMC, the Tree Cutting Division, and the additional investment opportunity

Answers

Answer:

Lumberton Home Maintenance Company (LHMC)

                                           LHMC         Tree Cutting        Additional

                                                                   Division         Investment

a. Return on Investment    9.6%                10%                     9%

b. Residual income      $1,000,000        $200,000            $12,500

Explanation:

a) Data and Calculations:

                                           LHMC         Tree Cutting        Additional

                                                                   Division         Investment

Operating income       $6,000,000      $1,000,000           $112,500

Operating assets      $62,500,000    $10,000,000      $1,250,000

a. Return on Investment    9.6%                10%                     9%

b. Residual income      $1,000,000        $200,000            $12,500

Return on investment = Operating income/Operating assets * 100

Residual income = Operating income Minus (Desired ROI * Operating assets)

Desired Return on Investment (ROI) = 8%

Durban Metal Products, Ltd., of the Republic of South Africa makes specialty metal parts used in applications ranging from the cutting edges of bulldozer blades to replacement parts for Land Rovers. The company uses an activity-based costing system for internal decision-making purposes. The company has four activity cost pools as listed below: Activity Cost Pool Activity Measure Activity Rate Order size Number of direct labor-hours $ 16.40 per direct labor-hour Customer orders Number of customer orders $ 363.00 per customer order Product testing Number of testing hours $ 71.00 per testing hour Selling Number of sales calls $ 1,488.00 per sales call The managing director of the company would like information concerning the cost of a recently completed order for heavy-duty trailer axles. The order required 180 direct labor-hours, 13 hours of product testing, and 6 sales calls.Required: Prepare a report summarizing the overhead costs assigned to the order for heavy-duty trailer axles. What is the total overhead cost assigned to the order?

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Answer:

Total allocated costs= $13,266

Explanation:

To calculate the costs allocated to the order, we need to use the following formula:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Order size= 16.40*180= 2,952

Customer orders= 363*1= 363

Product testing= 71*13= 923

Selling= 1,488*6= 8,928

Total allocated costs= $13,266

The following units of an item were available for sale during the year:

Beginning inventory 30 units at $40
Sale 26 units at $58
First purchase 15 units at $41
Sale 11 units at $58
Second purchase 10 units at $42
Sale 9 units at $58

The firm uses the perpetual inventory system, and there are 9 units of the item on hand at the end of the year.

a. What is the total cost of the ending inventory according to FIFO?
b. What is the total cost of the ending inventory according to LIFO?

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Best answer


a firm has beginning inventory of 300 units at a cost of 11 each. production during the period was 650 units at 12 each. if sales were 700 units what is the cost of goods sold (assume FIFO)

Identify the financial institution based on each description.

a. They are established by an employer to facilitate and organize employee retirement funds. They are asset pools that invest in securities that have a potential to give stable returns.
b. They underwrite, distribute, and design investment securities for corporations to help them raise capital.
c. They are asset pools that invest in securities that have a potential to give stable returns.
d. They collect a pool of funds from investors for the purpose of diversifying risk, earning interest or dividends, and/or generating profits from the investments' increased value.

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Answer:

a. They are established by an employer to facilitate and organize employee retirement funds. They are asset pools that invest in securities that have a potential to give stable returns. ⇒ PENSION FUNDS.

Pensions are retirement benefits paid to employees when they retire so employers set up funds called Pension funds where they pay in contributions that grow overtime so that they will pay off employees when they retire.

b. They underwrite, distribute, and design investment securities for corporations to help them raise capital. ⇒ INVESTMENT BANKS.

Investment banks play a very big role in the capital markets as they are the ones who help companies raise capital in Initial Public Offerings (IPOs). They help them underwrite, design and distribute the securities as they have an expertise in this.

c. They are asset pools that invest in securities that have a potential to give stable returns. ⇒ PENSION FUNDS

Pension funds grow by investing in securities that will bring in low risk, stable returns so that the retirement benefits of people are safe.

d. They collect a pool of funds from investors for the purpose of diversifying risk, earning interest or dividends, and/or generating profits from the investments' increased value. ⇒ MUTUAL FUNDS

Mutual funds pool money together from various investors and then invest in various companies and industries and returns made are then paid to the investors.

Baylor Service Corp. redeemed $1,000 of gift cards that customers used to pay for services that were performed by the company. The related adjusting entry would include a debit to: A. Accounts Receivable and a credit to Service Revenue. B. Unearned Revenue and a credit to Service Revenue. C. Cash and a credit to Service Revenue. D. Cash and a credit to Unearned Revenue.

Answers

Answer:

B. Unearned Revenue and a credit to Service Revenue.

Explanation:

The adjusting entry is given below:

Unearned revenue $1,000

         To Service revenue $1,000

(Being service revenue is recorded)

Here unearned revenue is debited as it decreased the liabilities and credited the service revenue as it increased the revenue

Therefore the option b is correct

The most recent data from the annual balance sheets of Pellegrini Southern Corporation and Jing Foodstuffs Corporation are as follows:
Balance Sheet December 31st (Millions of dollars)
Jing Foodstuffs Pellegrini Southern Jing Foodstuffs Pellegrini Southern
Corporation Corporation Corporation Corporation
Assets Liabilities
Current assets Current liabilities
Cash $4,879 $3,136 Accounts payable $0 $0
Accounts receivable 1,785 1,148 Accruals 1,076 0
Inventories 5,236 3,366 Notes payable 6,096 5,737
Total current assets $11,900 $7,650 Total current liabilities $7,172 $5,737
Net fixed assets Long-term bonds 8,765 7,013
Net plant and equipment 9,350 9,350 Total debt $15,937 $12,750
Common equity
Common stock $3,453 $2,763
Retained earnings 1,860 1,487
Total common equity $5,313 $4,250
Total assets $21,250 $17,000 Total liabilities $21,250 $17,000
and equity
Pellegrini Southern Corporation’s current ratio is___, and its quick ratio is___; Jing Foodstuffs Corporation’s current ratio is___, and its quick ratio is___. Note: Round your values to four decimal places.
Which of the following statements are true?
a. Pellegrini Southern Corporation has less liquidity but also a greater reliance on outside cash flow to finance its short-term obligations than Jing Foodstuffs Corporation.
b. If a company’s current liabilities are increasing faster than its current assets, the company’s liquidity position is weakening.
c. If a company has a quick ratio of less than 1 but a current ratio of more than 1 and if the difference between the two ratios is large, then the company depends heavily on the sale of its inventory to meet its short-term obligations.
d. Pellegrini Southern Corporation has a better ability to meet its short-term liabilities than Jing Foodstuffs Corporation.
e. An increase in the current ratio over time always means that the company’s liquidity position is improving.

Answers

Answer:

Pellegrini Southern Corporation and Jing Foodstuffs Corporation

1. Pellegrini Southern Corporation’s current ratio is_1.3334__, and its quick ratio is_0.7467__; Jing Foodstuffs Corporation’s current ratio is_1.6592__, and its quick ratio is_0.9292__.

2. The true statements are:

a. Pellegrini Southern Corporation has less liquidity but also a greater reliance on outside cash flow to finance its short-term obligations than Jing Foodstuffs Corporation.

b. If a company’s current liabilities are increasing faster than its current assets, the company’s liquidity position is weakening.

e. An increase in the current ratio over time always means that the company’s liquidity position is improving.

Explanation:

a) Data and Calculations:

Balance Sheet December 31st (Millions of dollars)

                                    Jing     Pellegrini                              Jing    Pellegrini

                           Foodstuffs   Southern                     Foodstuffs  Southern  

Assets                                                    Liabilities

Current assets                                       Current liabilities

Cash                           $4,879 $3,136  Accounts payable              $0         $0

Accounts receivable     1,785    1,148  Accruals                         1,076            0

Inventories                   5,236  3,366  Notes payable              6,096    5,737

Total current assets $11,900 $7,650 Total current liabilities $7,172  $5,737

Net fixed assets                                   Long-term bonds         8,765     7,013

Net plant/equipment  9,350  9,350  Total debt                  $15,937 $12,750

                                                            Common equity

                                                            Common stock         $3,453   $2,763

                                                            Retained earnings       1,860      1,487

                                                           Total common equity $5,313  $4,250

Total assets         $21,250 $17,000  Liabilities/Equity       $21,250 $17,000

                                  Jing    Pellegrini

                       Foodstuffs    Southern

Current Ratio:    1.6592       1.3334 (Current assets/Current liabilities)

Quick Ratio       0.9292      0.7467 (Current assets-Inventory/Current Liabilities)

A Loan is an Unlimited Resource

Answers

Answer:

No

Explanation:

A loan has a limit and you will have to pay it back.

If interest rates on the euro are consistently below U.S. dollar interest rates, then for the International Fisher Equation (IFE) to hold between the US and the Eurozone:_________
a) The nominal exchange rate for the euro will remain constant.
b) The euro will depreciate against the dollar The euro will appreciate against the dollar.
c) Purchasing power parity must hold between the dollar and the euro.
d) The euro will remain constant with respect to the dollar.

Answers

Answer:

The euro will appreciate against the dollar.

Explanation:

Since in the given situation it is mentioned that the rate of interest is consistently less than the interest rate of US so here in the IFE, the euro normally appreciated or increased as against the dollar

So as per the given option, the above should be the answer and the same should be relevant

Therefore the rest of the options are considered to be wrong

Explain differences between international market and global market?

Answers

Answer:

International marketing means that marketing decisions are made in the individual countries, with staff who is the most knowledgeable about the target markets. Global marketing views the whole world as one, and creates products that will only require weeks to fit into any regional marketplace.

Explanation:

The equity section of Cyril Corporation’s balance sheet shows the following. Preferred stock—6% cumulative, $25 par value, 10,000 shares issued and outstanding $ 250,000 Common stock—$8 par value, 100,000 shares issued and outstanding 800,000 Retained earnings 535,000 Total stockholders’ equity $ 1,585,000 Determine the book value per share of common stock under two separate situations. 1. No preferred dividends are in arrears at the current date. 2. Three years of preferred dividends are in arrears at the current date.

Answers

Answer:

1. No preferred dividends are in arrears at the current date.

Book value per share of common stock = Common Shareholder equity / Number of common stock shares

= (Total shareholders equity - Preferred stock) / Number of common stock shares

= (1,585,000 - 250,000) / 100,000

= $13.35 per share

2. Three years of preferred dividends are in arrears at the current date.

Preferred stock = (Preferred stock + Accumulated dividends)

= 250,000 + (6% * 250,000 * 3 years)

= 295,000 shares

Book value per share of common stock = (1,585,000 - 295,000) / 100,000

= $12.90 per share

So sánh xuất khẩu trực tiếp và xuất khẩu gián tiếp?

Answers

Answer:

so sánh  về  mặt ưu và nhược :

Explanation:

* Ưu điểm

- Xuất khẩu trực tiếp: Thông qua việc đàm phán, trao đổi trực tiếp với các đơn vị mà đôi bên có thể dễ dàng đi đến thống nhất chung, ít xảy ra các hiểu lầm, do đó mà:

·        Tăng lợi nhuận và doanh thu cho doanh nghiệp vì giảm thiểu được chi phí tối đa cho các bên trung gian.

·        Tạo điều kiện phát huy tính độc lập của doanh nghiệp

·        Chủ động, tích cực trong việc tiêu thụ hàng hóa, sản phẩm do chính doanh nghiệp sản xuất ra.

- Xuất khẩu gián tiếp:

·        Đơn vị đứng ra nhận ủy thác thực hiện nhiệm vụ xuất khẩu hàng hóa là nhưng người hiểu rõ và nắm chắc tình hình thị trường, các thủ tục pháp luật, do đó việc buôn bán được đẩy mạnh hơn, phát triển nhanh hơn.

·        Đơn vị nhận ủy thác không cần bỏ vốn vào kinh doanh nhưng vẫn có được một khoản doanh thu đáng kể.

* Nhược điểm:

- Xuất khẩu trực tiếp:

·        Chi phí thực hiện cho việc giao dịch khá cao bởi vậy khối lượng hàng hóa xuất khẩu cũng phải lớn bù đắp các chi phí.

·        Dễ xảy ra rủi ro bởi nếu đội ngũ nhân viên không đủ trình độ và kinh nghiệm xử lý công việc, thực hiện các thủ tục hợp đồng sẽ có thể mắc phải các sai lầm đáng tiếc.

- Xuất khẩu gián tiếp:

·        Đơn vị xuất nhập khẩu có thể mất đi sự liên kết với thị trường do phải đáp ứng các chính sách, yêu cầu của đơn vị trung gian.

·        Lợi nhuận không trọn gói và phải sẻ chia cho đơn vị trung gian.

People use money as a store of value when they: A. hold money to transfer purchasing power into the future. B. use money as a measure of economic transactions. C. use money to buy goods and services. D. hold money to gain power and esteem.

Answers

Answer:

A. hold money to transfer purchasing power into the future.

Explanation:

People use money as a store of value when they hold money to transfer purchasing power into the future.

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