According to the statement Jerzy's will keep prices down while yet gaining exposure through licensing.
What does licensing in business mean?A licensing agreement permits one party (the licensee) to utilize and/or profit from the owner's property (the licensor).Licensing agreements generate money for a firm in the form of royalties in exchange for allowing another company to use its copyrighted as well as patented property.
What is the significance of licensing?Making sure your business is properly licensed protects you, your staff, and your customers. Having the proper license will secure your personal assets in the event of a lawsuit, as well as provide protection for you when your business is harmed.
How is revenue generated through licensing?Licensing earnings are earned by another firm through the authorized use of one company's activities, and services, including intellectual property. Licensing agreements spell forth the limitations and terms under which an entity may use a licensor's materials, as well as the fees that must be paid.
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When ilana was considering different brands of pocketbooks to buy, she could think of only three she would actually consider purchasing. These three brands make up her ________ set.
When ilana was considering different brands of pocketbooks to buy, she could think of only three she would actually consider purchasing. These three brands make up her evoked set.
What is Evoked set?
The "evoked set" refers to the brands that consumers think about when they have a need for a product or service. They are viewed as acceptable based on how consumers perceive these brands and their brand equity with customers. The evoked set can include both brands that the consumer has already purchased and brands they have never used. A consumer may become a new or regular customer for a brand if it is connected to their evoked set. To promote a good or service, brands must take this position in the minds of their target market. Typical places to find evoked sets are cereal boxes, shoes, cars, sweets, snacks, and medications.
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Within the equity section of the balance sheet, any non-controlling or minority interests would be best described as?
Within the equity section of the balance sheet, any non-controlling or minority interests would be best described as minority shareholders in subsidiaries that have been consolidated.
What is a Non-Controlling Interest (NCI)?A non-controlling interest (NCI) is an ownership stake of less than 50% in a corporation, whereas the equity stake held gives the investor little influence to determine how the company is run. The proportion of voting rights is used to determine if an investor has an NCI. Another name for such a type of investment is a minority interest.
What is Non-Controlling Interest / Minority Interest?Non-controlling interest is also specifically used in relation to subsidiary companies with equity interests owned by outside investors, rather than the parent company.
Criteria for a Non-Controlling Interest:
A non-controlling interest (minority interest) occurs when an ownership stake is less than 50% of the outstanding voting shares. However, sometimes the threshold is lower, as a shareholder may hold only 49% of a company, but by controlling the board of directors, is able to direct decisions of the company.
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The three main tests courts use to classify employees and independent contractors are?
The three main tests courts use to classify employees and independent contractors are IRS 20-Factor analysis, Common-Law Agency Test, and Economic Realities Test.
The Internal Revenue Service (IRS) 20-Factor analysis is one of the primary systems the IRS uses in order to assess whether a worker has been misclassified by the companies that hire them. Thus, the IRS, department of labor, and courts concerned with labor rights use different tests in order to classify the workers.
So the most common types of tests are the IRS 20-Factor Test, Common-Law Agency Test, and the Economic Realities Test. The problem with these tests is that they lack uniformity. They also vary significantly between which factors are considered.
Hence, accurately classifying workers can be complex and confusing.
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In the 1972 empirical study by black, jensen, and scholes, they found that the estimated slope of the security market line was _______ what the capm would predict.
In the 1972 empirical study by black, jensen, and scholes, they found that the estimated slope of the security market line was less than what the capm would predict.
The term "empirical investigation" describes the studies carried out and conclusions drawn through observation and recording. For example, a wildlife researcher would travel to the field to see how animals interact with one another in groups in the wild.
A securities market line (SML) can be defined as a line drawn on a graph that graphically represents a capital asset pricing model (CAPM). If an investment product will provide a good projected return compared to the level of risk, SML can assist in making that determination.
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marco and tatiana are married and file separate returns for 2021. tatiana itemizes her deductions on her return. marco's adjusted gross income was $18,000, his itemized deductions were $2,400. neither have any dependents.
Since Marco's itemized deductions are lower than the standard deduction, he should not itemize. His taxable income = AGI - standard deduction = $18,000 - $12,400 = $5,600.
Marco's total income tax liability = $5,600 x 10% = $560
Taxpayers should not itemize when the deductions are lower than the standard deduction.
Usually, who takes itemized deductions?When they can deduct more under the itemized deductions cap than under the standard deduction, taxpayers often opt to itemize. About 30% of taxpayers opted to itemize in recent years.
What are some typical itemized deductions?Itemized deductions: types
You can have up to two residences' mortgage interest.
your local, state, and/or state sales taxes.
Real estate taxes.
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the december 31, 2021, balance sheet of chen, incorporated, showed long-term debt of $1,460,000, $152,000 in the common stock account, and $2,770,000 in the additional paid-in surplus account. the december 31, 2022, balance sheet showed long-term debt of $1,700,000, $162,000 in the common stock account and $3,070,000 in the additional paid-in surplus account. the 2022 income statement showed an interest expense of $100,000 and the company paid out $157,000 in cash dividends during 2022. the firm’s net capital spending for 2022 was $1,080,000, and the firm reduced its net working capital investment by $137,000. what was the firm's 2022 operating cash flow, or ocf?
Explanation:
The cash flow to creditors is the interest paid, minus any net new borrowing, so:
Cash flow to creditors = Interest paid - Net new borrowing
Cash flow to creditors = Interest paid - (LTD end - LTD beg)
Cash flow to creditors = $100,000 - ($1,700,000 - $1,460,000)
Cash flow to creditors = -$140,000
The cash flow to stockholders is the dividends paid minus any new equity raised. So, the cash flow to stockholders is: (Note that APIS is the additional paid-in surplus.)
Cash flow to stockholders = Dividends paid - Net new equity
Cash flow to stockholders = Dividends paid - [(Common end + APIS end) - (Common beg + APIS beg)]
Cash flow to stockholders = $157,000 - [($162,000 + 3,070,000) - ($152,000 + 2,770,000)]
Cash flow to stockholders = -$153,000
We know that cash flow from assets is equal to cash flow to creditors plus cash flow to stockholders. So, cash flow from assets is:
Cash flow from assets = Cash flow to creditors + Cash flow to stockholders
Cash flow from assets = -$140,000 - 153,000
Cash flow from assets = -$293,000
We also know that cash flow from assets is equal to the operating cash flow minus the change in net working capital and the net capital spending. We can use this relationship to find the operating cash flow. Doing so, we find:
Cash flow from assets = OCF - Change in NWC - Net capital spending
-$293,000 = OCF - (-$137,000) - ($1,080,000)
OCF = -$293,000 - $137,000 + $1,080,000
OCF = $650,000
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If the price of steel increases drastically, the quantity of steel demanded by the building industry will fall significantly over the long run because.
Long-term steel demand for the construction sector would decrease considerably if steel prices rise sharply because steel consumers are more sensitive to price changes if they have more time to respond to them.
How is demand defined?In economics, demand is the amount of a good that consumers are willing and able to buy at various prices at any given time. The demand curve is the relationship between price and quantity demand.
The number of consumers who are able and willing to purchase goods at various prices throughout a specific time period is known as demand.Demand for any thing or service denotes customer desire, willingness, and capacity to pay for it.The first slice of pizza, for instance, will have the most utility or value if a customer purchases it because they are hungry.With each new slice, utility decreases as the customer gets more happy.The first slice may, in principle, command a greater price from the customer.To know more about demand , refer to the following link:
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the national business ethics survey found that employees who feel pressured to compromise ethical standards view as the greatest source of such pressure.
The national business ethics survey found that employees who feel pressured to compromise ethical standards view as the greatest source of such pressure from clients.
Ethical behavior in the workplace includes Following Company Rules, Communicating Effectively, Taking Responsibility, Accountability, Professionalism, Trust, and Mutual Respect for Work Colleagues. Rules, Effective Communication, Responsibility Taking, accountability, professionalism, trust, and mutual respect for colleagues at work. 20
Ethical behavior is characterized by honesty, fairness, and justice in personal, professional, and academic relationships, research, and scientific activity. Ethical behavior respects the dignity, diversity, and rights of individuals and groups of people.
Ethics guide us to speak the truth, keep our promises, and help those in need. Our daily lives are governed by an ethical framework that helps us make choices that have a positive impact and discourage unfair consequences.
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How will unit (average) cost of manufacturing (materials, labor and overhead) usually change if the production level rises?
It will fall, although not directly in line with the rise in production. It will rise, but in the opposite direction as production rises. An expense for the company that varies according on how much is produced or sold is called a variable cost.
Depending on a company's production or sales volume, variable costs grow or fall. They climb as production rises and reduce as production declines.
Total cost is the sum paid by the business for creating and distributing its goods. Remember that the firm converts inputs into outputs during the production process. Each of those inputs is expensive for the company.
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labor force million adults in the military million employed adults million nonadult population million institutionalized adults million nonmilitary, noninstitutionalized adults not in labor force
Prior to the COVID-19 epidemic, the U.S. labor force participation rate remained stable in 2013 at 63%. As of May 2022, it was 62.3%.
What is Labor Force Participation Rate?The percentage of persons who are working or actively looking for employment across the whole population is known as the labor force participation rate.It can provide some perspective on the status of the economy when paired with the unemployment rate data.Prior to the COVID-19 epidemic, the U.S. labor force participation rate remained stable in 2013 at 63%. As of May 2022, it was 62.3%.Changing social, demographic, and economic developments influence the rate throughout time.Since 1990, there has been a consistent fall in labor force participation worldwide.To know more about Labor Force Participation Rate, refer to:
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what are the features of multinationals?
Answer: Multinational corporations conduct business in two or more countries.
Some consider a multinational company to be one that generates 25% or more of its revenue outside the home country.
An MNC can have a positive economic effect on the countries in which it operates.
Some believe outsourcing U.S. manufacturing to a foreign country has a negative effect on the U.S. economy.
Investing in a multinational corporation is a way to add international exposure to a portfolio.
Explanation:A multinational corporation (MNC) is a company that has business operations in at least one country other than its home country. By some definitions, it also generates at least 25% of its revenue outside of its home country.
Generally, a multinational company has offices, factories, or other facilities in different countries around the world as well as a centralized headquarters which coordinates global management.
3. How would you summarize the value of a "two-year degree/some college" when it comes to the
earnings potential for Millennials?
I will summarize the value of a "two-year degree/some college" when it comes to the earnings potential for Millennials as the second best option because it is one that pays above 40 dollars as shown on the graph.
What are the rewards and value of a college degree?Bachelor's graduates is known to be a person who has studied for minimum 3-5 years and are those that are able to earn an average of about over $50,000 a year.
Note that those that has a higher level degree such as master's, doctorate or any kind of professional certificates do earn an average of about $70,000 per year.
Therefore, I will summarize the value of a "two-year degree/some college" when it comes to the earnings potential for Millennials as the second best option because it is one that pays above 40 dollars as shown on the graph.
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Which of the following best describes a way to protect yourself from identity theft?
OUse debit cards when shopping online.
O Store passwords in an app on a phone.
Avoid leaving any credit cards at home.
O Do not post private information on social media.
Answer: Do not post private information on social media.
Explanation: if you post or share on social media it can also be shared with hackers and scammers who troll the social media sites,
because of performance and data quality issues, most experts agree that the federated architecture should supplement data warehouses, not replace them. true false
Because of performance and data quality issues, most experts agree that the federated architecture should supplement data warehouses, not replace them is True.
A data mart is a subset of a data warehouse that targets a specific business area. The first stage is extraction. If you have many data sources such as files, databases, or spreadsheets that you want to convert to another format, an ETL tool will automatically aggregate all this data.
A subset of a multidimensional array usually a 2D representation corresponds to a single set of values for one or more of the dimensions in the subset. A data mart is a topic-oriented data repository, often another section of a data warehouse. It typically contains subsets of data targeted to specific business departments such as marketing, finance, and support.
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If the prices of all goods and services rose, but the quantity produced remained unchanged, what would happen to nominal and real gdp?.
Nominal GDP would rise, but real GDP would be unchanged. Nominal GDP is a measure of economic output in an economy that takes current prices into account. In other words, it does not account for inflation or the rate at which prices rise, which might exaggerate the growth statistic. Nominal GDP is calculated using current prices, whereas real GDP is calculated using constant prices.
Real GDP is an inflation-adjusted measure of a country's gross domestic product. In contrast, nominal GDP is calculated using current prices and does not account for inflation. Nominal GDP accounts for current market prices without taking into account deflation or inflation.
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Consider simultaneous shifts in demand and supply. What is the net effect on equilibrium price if there is a simultaneous increase in demand and an increase in supply?.
Think about the demand and supply changing at the same time. If both supply and demand are rising at the same time, the equilibrium price is not affected.
When supply and demand are balanced, the price is at equilibrium. It can be claimed that the forces of supply and demand are comparatively equal and the market is in an equilibrium price when a major index goes through a period of consolidation or sideways momentum.
Researchers have discovered that prices typically oscillate near the equilibrium price. Market forces will encourage sellers to enter the market and produce more if the price increases too much. More purchasers will place higher bids if the price is too low. Over time, these actions maintain the equilibrium level's relative equilibrium.
Market supply and demand must balance one another to reach equilibrium price, which leads to stable pricing. In general, when there is an abundance of products or services, prices decline, which increases demand, but when there is a scarcity, prices rise, which decreases demand.
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High point, plymouth rock, and pallasades are all names that identified each company as the seller of their offerings. This is also known as the companies ______.
High point, Plymouth rock, and Pallasades are all names that identified each company as the seller of their offerings. This is also known as the companies brands.
A commercial and marketing idea known as a brand aids consumers in recognizing a specific organization, item, or person.
Because brands are immaterial, you cannot physically touch or see them. As a result, they influence how people view businesses, their goods, or particular persons. Identifying markers are frequently used by brands to build their identities in the marketplace. They give the business or person a significant competitive advantage over rivals in the same industry. In order to protect their brands legally, numerous organizations register trademarks.
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Determining the selling price in the global marketplace is an extremely difficult task. Many countries still have rules governing the ________, including those that affect pricing.
Determining the selling price in the global marketplace is an extremely difficult task. Many countries still have rules governing the competitive market place including those that affect pricing.
What is Competitive Market?
A competitive market emerges as a result of client needs. Organizations must evaluate (and improve) their production costs, pricing strategies, quantity, and quality in order to attract customers. Like in every market, the forces of supply and demand play a significant role in this system. In a competitive market, however, the market is not managed or shaped by a single consumer or producer. One of the most important things to realise is that competitive markets are hypothetical and not real. No market genuinely has perfect competition, despite some of them meeting the requirements and displaying the characteristics.
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Brazil exports coffee into the common market known as the european union and imports from the european union other products that brazil could produce but at a higher cost than what it costs the europeans to produce. This practice follows the theory of.
Brazil exports coffee into the common market known as the european union and imports from the european union other products that brazil could produce but at a higher cost than what it costs the europeans to produce. This practice follows the theory of Trade.
A trade deficit occurs when a country imports more than it exports. For example, in 2018, the United States exported $2.5 trillion worth of goods and services and imported $3.121 trillion, leaving a trade deficit of $621 billion. One advantage is when a country specializes in a product that can be supplied more efficiently or at a lower cost than producing other items.
Imports and exports are important for economic development and growth because not all countries have the necessary resources and skills to produce certain goods and services. Nevertheless, countries impose trade barriers such as tariffs and import quotas to protect domestic industries.
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harris fabrics computes its plantwide predetermined overhead rate annually on the basis of direct labor-hours. at the beginning of the year, it estimated that 25,000 direct labor-hours would be required for the period’s estimated level of production. the company also estimated $539,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. harris’s actual manufacturing overhead cost for the year was $665,805 and its actual total direct labor was 25,500 hours. required: compute the company’s plantwide predetermined overhead rate for the year. (round your answer to 2 decimal places.)
Given:
Direct labor-hours = 25,000
Fixed manufacturing overhead cost = $539,000
variable manufacturing overhead = $3.00 per direct labor-hour
Actual manufacturing overhead cost for the year = $665,805
Actual total direct labor = 25,500 hours
Now,
Total Estimated Manufacturing Overhead = $539,000 + ( $3 × 25,000 )
= $614,000
And,
predetermined overhead rate = Estimated Manufacturing Overhead / Estimated direct labor hours
predetermined overhead rate = $614,000 / 25,000
predetermined overhead rate = $24.56 per direct labor hour
The predetermined overhead rate is calculated by dividing the estimated manufacturing overhead cost by the estimated activity basis at the beginning of the accounting period. A predetermined overhead rate is then applied to the production to help determine the standard cost of the product.
How do you calculate a predetermined overhead rate?
You can calculate a predetermined overhead rate by dividing the manufacturing overhead cost by the performance driver. For example, if the activity factor is machine hours, divide the overhead cost by the estimated number of machine hours.
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Expenditure on consumption goods and services flows from ______ through the ______ markets.
Expenditure on consumption goods and services flows from households to firms through the goods markets.
What is Expenditure?The term "expenditure" is related to the amount of money that has been spent by someone on any product or service. Basically, it is an act of spending. It is not only about money; it always involves time and energy as well.
When expenditure is done in the sector of goods consumption and services utilization, this is done right from the households to the firms because these are the ultimate consumers; customers who consume goods and services that result in expenditure.
As a result, expenditure is something that begins in the household and moves through the goods market.
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barge company and cove harbor dispute the meaning of their contract. unable to agree on settlement, the parties prepare for trial. to obtain information, they engage in discovery. this includes gaining access to each other’s witnesses and other types of evidence by
other types of evidence by depositions and other devices
The definition of a contract is an agreement between two or more people to do something. A contract is defined as a commitment to do something between two or more parties. A contract is an enforceable legal arrangement that establishes, details, and regulates the rights and duties of the parties. The transfer of commodities, services, money, or a promise to transfer any of those at a later time are common components of contracts. The damaged party may seek legal remedies like damages or rescission in the case of a contract violation. Agreements must be kept, which is the foundation of contract law, a branch of the law of obligations that deals with contracts.
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harley's insurence company sells insurenace policies to customers on account. the company needs top record its revenue for the last month. the company should report service revenus on the
The company should include service revenue on the income statement as gross increase in stockholders' equity.
What is Service revenue?Service revenue refers to the operating revenue account and it includes all the works that have been fully executed.It is the income that a company generates by providing a service. This amount is normally displayed at the top of the income statement and is simultaneously added to the revenue generated from product earnings. This shows the company's total revenue during any particular time period.To learn more about service revenue, refer
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In the context of personal information being seen as an economic good, what term relates to the fact that individuals do not know who, how often, or how long their information will be used?.
The term related to this is called information economics because here personal information can be seen as an economic good.
Microeconomics' information economics or economics of information branch investigates how data and data systems impact an economy and financial choices. Formally, information economics and game theory are related because there are two sort of games that may be relevant: games with adequate knowledge and games with incomplete information. To model and test ideas of information economics, experimental and game-theory approaches have been created. These methods include possible public-policy applications including solid mechanics to elicit knowledge and other welfare-enhancing behaviour.
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The journal entry to record bad debt expense is made during the year in which it is determined that a particular receivable is uncollectible, regardless of the year of sale. True or false?.
The journal entry to record bad debt expense is made during the year in which it is determined that a particular receivable is uncollectible, regardless of the year of sale.
The given statement is False.
What is a journal entry?
A journal entry is used to record a business transaction in the accounting records of a business. An accounting entry is usually recorded in the general ledger; alternatively, it may be recorded in a subsidiary ledger, which is then summarized and entered in the general ledger. The general ledger is then used to create the financial statements of the business.The logic behind journaling is to record each business transaction in at least two places (known as double-entry bookkeeping). For example, when you generate a cash sale, it increases both the revenue account and the cash account. Or, if you purchase goods on account, it increases both the accounts payable account and the inventory account.To learn more about journal entry, refer to:
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the study of taxation involves reviewing a multitude of rules and exceptions and, when possible, trying to understand the justification for them. but the desired goal of this learning process is the ability to recognize
The study of economic taxation entails analyzing a plethora of laws and exceptions and, if possible, attempting to comprehend the rationale for them. However, the desired outcome of this learning process is the capacity to spot difficulties with tax implications.
Why is it critical to understand the tax implications?It is critical to understand the data being provided. If the IRS or perhaps the state conducts an audit, the business owners who signed the tax forms may be held accountable. Asking questions and maintaining current on tax changes is the obligation of the owner, not simply the tax preparer.
What are the tax consequences of selling stock?Profit on the sale of something like a stock is taxed at 0%, 15%, or 20% if you held those shares for more than a year, or at your regular tax rate if you owned the shares for less than a year. Furthermore, any dividends received from stock are normally taxable.
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Paloma’s firm is beginning operations in a foreign host country that requires at least 5% of managerial roles to be filled by workers from the host country. When paloma hires 50% of managers from the host country, she is fulfilling the "make a profit" practice of corporate social responsibility. True or false?.
The answer is false
Organizational social responsibility CSR refers to the idea that a company should engage in actions that hold it accountable to a variety of stakeholders. A company that engages in CSR is held responsible by the community, investors, and the company. A business of this type participates in social welfare, employee, and environmental conservation projects. Companies become corporate citizens when they practice CSR. By contributing to initiatives and programs that help the neighborhood, a firm contributes a portion of its revenues to society. CSR contributes to strengthening the bond between a business and its neighborhood. Additionally, it serves to inspire the company's staff.
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assume down, incorporated, was organized on may 1 to compete with despair, incorporated—a company that sells de-motivational posters and office products. down, incorporated, encountered the following events during its first month of operations. received $44,000 cash from the investors who organized down, incorporated borrowed $17,000 cash and signed a note due in two years. ordered equipment costing $12,000. purchased $8,000 in equipment, paying $3,000 in cash and signing a six-month note for the balance. received the equipment ordered in (c), paid for half of it, and put the rest on account.
A balance sheet is a assertion of a enterprise's belongings, liabilities, and owner's equity as of any given date. commonly, a stability sheet is ready on the give up of set intervals eg, each quarter; annually.
A balance sheet is constituted of columns. The column on the left lists the assets of the employer.
DOWN INC
Balance Sheet
At May 31
Assets Liabilities
Current Assets Current liabilities
Cash 38,500 Notes Payable 5,000
Accounts Payable 6,500
Total current assets 38,500 Total current liabilities 11,500
Long term liabilities
Notes Payable 16,000
Property,plant & equipment Total long term liabilities 16,000
Equipment 20,000
Property,plant & equipment 20,000
Stockholders Equity
Common Stock 31,000
Retained Earnings -
Total Stockholders equity 31,000
Total Assets 58,500 Total Liabilities & Stockholders Equity 58,500
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assume that china imports a significant amount of coffee beans from vietnam. which trading bloc would reduce trade barriers between china and vietnam?
The ASEAN trading bloc reduce the trading barriers between China and Vietnam.
What is ASEAN?The Association of South East Asian Nations is headquarted at Jakarta, Indonesia. It is a regional inter governmental organisation that comprises of 10 South East Asian countries including Vietnam and China. The aim of ASEAN is to facilitate cooperation between the 10 member nations in the fields of politics, security, economy, military etc.
The ASEAN has influence in International affairs as well. Since it is a body of South East Asian nations it has the power to reduce trade barriers between China and Vietnam which are member countries.
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Pendant publishing recently reported $5,070,642 in sales, $3,528,000 in cost of goods sold, $719,988 in other operating expenses, and $18,900 in depreciation. It had an interest expense of $43,828 and its federal-plus-state income tax rate was 40%. What was pendant publishing s ebit?.