A cost that cannot be avoided or changed because it arises from a past decision, and is irrelevant to future decisions, is called a(n):

Answers

Answer 1

Answer: Sunk cost

Explanation:

A sunk cost is a cost that an individual, firm or the government has already incurred and therefore can't be recovered anymore.

For example, marketing campaign expenses, rent or the money that is spent on purchasing new equipment can all be referred to as sunk costs as they are past cost and can't be recovered again.


Related Questions

The implication of the expectations theory that expected returns for a holding period must be the same for bonds of different maturities depends on the assumption that________.
1. Yiels curves usually slope downward
2. Yiels curves usually slope downward
3. Instruments with different maturities are perfect subtitute
4. Savers are usually risk averse

Answers

Answer:

i think the answer is intruments with different matuirties are perfect subtitute. i'm not sure but i think this is the answer.

Explanation:

Units-of-Output DepreciationA tractor acquired at a cost of $420,000 has an estimated residual value of $30,000, has an estimated useful life of 25,000 hours, and was operated 1,850 hours during the year. Determine the following. If required, round your answer for the depreciation rate to two decimal places.(a) The depreciable cost $ (b) The depreciation rate $ per hour(c) The units-of-output depreciation for the year $

Answers

Answer:

a. $390,000

b. $15.6

c. $28,860

Explanation:

depreciable cost = cost of asset - salvage value = $420,000 - $30,000 = $390,000

(b) The depreciation rate $ per hour = depreciable cost / estimated useful life =  $390,000 / 25,000 = $15.6

The units-of-output depreciation for the year = $15.6 x 1,850 hours = $28,860

Company A is a manufacturer with current sales of $3,700,000 and a 60% contribution margin. Its fixed costs equal $1,810,000. Company B is a consulting firm with current service revenues of $3,800,000 and a 20% contribution margin. Its fixed costs equal $330,000.Compute the degree of operating leverage (DOL) for each company.Identify which company benefits more from a 20% increase in sales.Company ACompany B

Answers

Answer:

Company A 5.41

Company B 1.76

Company A benefits more from a 20% increase in sales.

Explanation:

The computation of the degree of operating leverage is shown below:-

Particulars            Company A           Company B

Sales                       $3,700,000          $3,800,000

Less:

Variable cost          $1,480,000             $3,040,000

                          ($3,700,000 × 40%)    ($3,800,000 × 80%)

Contribution

margin                  $2,220,000             $760,000

                      ($3,700,000 × 60%)     ($3,800,000 × 80%)

Less:

Fixed cost             $1,810,000              $330,000

Pretax income       $410,000                $430,000

After this we need to go further so that we can find out the degree of operating leverage For both company

For Company A

= Contribution margin ÷ Pretax income

= $2,220,000 ÷ $410,000

= 5.41

For company B

= Contribution margin ÷ Pretax income

= $760,000 ÷ $430,000

= 1.76

So, from the above calculation we can see that Company A is higher than Company B.

Common Stockholders' Profitability Analysis A company reports the following:
net income : $375,000
Preferred dividends : 75,000
Average stockholders' equity 2,500,000
Average common stockholders' equity : 1,875,000
Determine :
(a) the rate earned on stockholders' equity
(b) the rate earned on common stockholders' equity.

Answers

Answer:

(A) Rate earned on stockholder's equity=15%

(B) Rate earned on common stockhloder's equity= 16%

Explanation:

A company reports the following profitability analysis

Net income of $375,000

Preferred dividend of $75,000

Average stockhloder's equity of $2,500,000

Average common stockhloder's equity of $1,875,000

(A) The rate earned on stockholder's equity can be calculated as follows

= Net income/Average stockholders equity

= $375,000/$2,500,000

= 0.15×100

= 15%

(B) The rate earned on common stock holder's equity can be calculated as follows

= Net income-Preferred dividend/Average common equity

= $375,000-$75,000/$1,875,000

= $300,000/$1,875,000

= 0.16×100

= 16%

Hence the rate earned on stockholder's equity and common stockhloder's equity is 15% and 16% respectively.

Your firm has net income of $260 on total sales of $1,160. Costs are $650 and depreciation is $110. The tax rate is 35 percent. The firm does not have interest expenses. What is the operating cash flow

Answers

Answer:

The answer is $650

Explanation:

Net income = $260

Total sales = $1,160

Costs = $650

Depreciation = $110

Earnings before Interest and tax(EBIT) =

Total sales - Cost - depreciation

$1,160 - $650 - $110

= $400

Tax =[260 ÷ (1 - 0.35)] - 260

$400 - $260

$140

Operating cash flow is therefore,

Earnings before Interest and tax(EBIT) + depreciation + tax

$400 + $110 + $140

= $650

Identify the internal control weakness in the following situations. State how the person can hurt the company.
A. Jerry Miller works as a security guard at ALTEX parking in Denver. Miller has a master key to the cash box where commuters pay for parking. Each night Miller prepares the cash report that shows (a) the number of cars that parked on the lot and (b) the day’s cash receipts. Sandra Covington, the ALTEX treasurer, checks Miller’s figures by multiplying the number of cars by the parking fee per car. Covington then deposits the cash in the bank.
B. Sharon Fisher is the purchasing agent for Manatee Golf Equipment. Fisher prepares purchase orders based on requests from division managers of the company. Fisher faxes the purchase order to suppliers who then ship the goods to Manatee. Fisher receives each incoming shipment and checks it for agreement with the purchase order and the related invoice. She then routes the goods to the respective division managers and sends the receiving report and the invoice to the accounting department for payment.
C. The external auditor for Mattson Financial Services takes a global view of the audit. To form his professional opinion of Mattson’s financial statements, the auditor runs no tests of Mattson’s financial statements or of the underlying transactions. Instead, the auditor computes a few ratios and compares the current-year ratio values to the ratio values a year ago. If the ratio values appear reasonable, the auditor concludes that Mattson’s financial statements are okay.

Answers

Answer:

Identification of the Internal Control Weaknesses:

A.  There is no segregation of duties and there is lack of access control.  Jerry Miller as a security guard is not expected to have a master key to the cash box.  With this he can pilfer the cash.  If he prepares the report that shows the number of cars that parked on the lot, he is not supposed to also prepare the day's cash receipts.  Otherwise, he can state any number of cars as parked that he likes, and which corresponds to the cash he might leave in the Cash box since he also has a master key.

B.  There is no segregation of duties and there is lack of supervision,  proper reconciliations, and assets audit.  Sharon Fisher handles purchase transactions from the beginning to the close all alone with a third party.  This exposes the company to procurement frauds and collusion with suppliers.  She can purchase assets for the company at prices that would enrich her personally.

C. Forming an audit opinion on the basis of ratio analysis of last year's comparative financial statements exposes the company to audit risks.  While ratio analysis is part of the basis for forming audit opinions, it is surely not the first audit procedure to obtain audit evidence to support his audit opinion on the financial statements.  An auditor is expected to obtain sufficient audit evidence and perform audit substantive tests of financial statement assertions.  He or she is also expected to review the internal control system to ensure that it is operating effectively after establishing its existence and reviewing changes in internal controls.

Explanation:

Internal Controls are controls established by management in order to help it achieve business goals.  There are many internal controls, including Separation of Duties, Access Controls , Authorization and Approvals, Asset Audits, Reconciliations, and Data Backups.  The purposes of internal controls are to establish the reliability of financial reporting, ensure timely feedback on the achievement of operational or strategic goals, and achieve compliance with financial management laws, and accounting regulations.

All automobile makers around the world are in the same strategic group because they manufacture automobiles.
a) true
b) false

Answers

Answer:

The answer is False.

Explanation:

False, all automobile maker of the world does not form the same strategic group on the basis of manufacturing the automobiles because the strategic group refers to the process to follow the same strategy. Since all around the world different automobile maker work in different economies with a different set of strategies that varies according to the economic situations. For example, the strategy to work in a developed economy will be different from the developing economy. Therefore, all automobile makers will not follow the same strategy so it will not be in the same strategic group.

When you take your first job, you decide to start saving right away for your retirement. You put $5,000 per year into a saving plan, which interest rate 10% per year. Five years later, you move to another job and stop making contributions to the saving plan. If the first plan continued to earn interest for another 35 years, determine the future worth in year 40.

Answers

Answer:

FV= $857,840.94

Explanation:

Giving the following information:

First investment:

Annual deposit= $5,000 per year

Interest rate= 10%

Number of years= 5

Second investment:

Number of years= 35

Interest rate= 10%

Lumpsum= first investment

First, we need to calculate the future value of the first investment. We will use the following formula:

FV= {A*[(1+i)^n-1]}/i

A= annual deposit

FV= {5,000*[(1.1^5) - 1]} / 0.10

FV= $30,525.5

Now, the future value of the second investment.

FV= PV*(1+i)^n

FV= 30,525.5*(1.1^35)

FV= $857,840.94

g "Which philosophy in setting budgeted amounts assumes both the complete elimination of inefficiencies and a level of absolute efficiency?"

Answers

Answer:

The total quality management approach

Explanation:

This philosophy is the total quality management approach.

Total quality management has to do with the efforts to enforce and make sustainable climate where employees can continuous to improve their ability to provide on demand products and give those services that customers perceive to be of particular value when they demand for them.

You have just received an offer in the mail from Friendly Loans. The company is offering to loan you $4,250 with low monthly payments of $90 per month. If the interest rate on the loan is an APR of 15.3 percent compounded monthly, how long will it take for you to pay off the loan

Answers

Answer:

73 months

approximately 6 years

Explanation:

The period of time it would take to pay off the loan can be determined using excel nper function as below:

=nper(rate,pmt,-pv,fv)

rate is the interest expressed in monthly terms which is 15.3%/12

pmt is the amount payment per month i.e $90

pv is the amount of loan which is $4250

fv is the balance of the loan after all payments have been made i.e $0

=nper(15.3%/12,90,-4250,0)= 73 months

73 months/12 months=approximately 6 years  

2. Consumption and saving definitions Suppose Ana gets a sales bonus at her place of work that gives her an extra $600 of disposable income. She chooses to spend $480 and save the remaining $120. From this, you can tell that Ana's marginal propensity to consume (MPC) is , and her marginal propensity to save (MPS) is . Mathematically, it must always be true that: Consumption = Therefore, it must also be true that: MPC =

Answers

Answer:

From this, you can tell that Ana's marginal propensity to consume (MPC) is 0.80, and her marginal propensity to save (MPS) is 0.20. Mathematically, it must always be true that: Consumption = Therefore, it must also be true that: MPC = 1 - MPS.

Explanation:

Marginal propensity to consume refers to amount that a household decides to spend of every extra dollar that they earn. Since you either spend or save money, the marginal propensity to save is the portion that you decided not to spend, and therefore, save.

Henri earned a salary of $50,000 in 2001 and $70,000 in 2006. The consumer price index was 177 in 2001 and 265.5 in 2006. Henri's 2006 salary in 2001 dollars is

Answers

Answer:

Henri's 2006 salary in 2001 dollars =$46,666.66

Explanation:

A rise in the price index implies inflation

Inflation is the increase in the general price level. Inflation erodes the value of money.  

This price index is the weighted average price of a basket of goods and services consumed by a typical consumer. It is used to measure the rate of inflation.  

So we can determine the salary in the base year value  as follows:  

2006 Salary in the base year terms=

CPI base year/CPI in the current year × salary in the current year

CPI base year- 177, CPI in the current yea- 256.5,

Salary in the current year - 70,000

Henri 2006 Salary in 2001 Dollar

=177/265.5 ×70,000/265.5 = 46,666.66

Henri's 2006 salary in 2001 dollars =$46,666.66

An investor has sold short stock worth $20,000 in a margin account, depositing the Regulation T margin requirement. If the market value of the stock falls to $16,000, what is the Selling Power in the account

Answers

Answer:

The selling power in the account is $20,000.

Explanation:

Credit - Short market value = Equity %

Sale $20,000 $20,000

Margin $10,000 $10,000

Total $30,000 $20,000 $10,000 50%

If the market value falls to $16,000, the account will show;

Credit - Short market value = Equity %

$30,000 $16,000 $14,000

To support a $16,000 stock position at 50% margin, equity of $8,000 is required. Since the account has $14,000 of equity, the excess of $10,000 may be borrowed and it's the

SMA amount. With $10,000 of SMA amount, twice this amount may be purchased or sold short in other marginal securities.

You short-sell 600 shares of Rock Creek Fly Fishing Co., now selling for $38 per share. If you want to limit your loss to $3,600, you should place a stop-buy order at ___.A. A. $32.00 B. $38.00 C. $44.00 D. $64.00

Answers

Answer:

$44.00

Explanation:

You are required to find where to place a stop-buy order

Amount received from short sale

= 600 x $38

= $22,800

Loss = $3,600 = 600p - 22,800

=3,600 + 22800 = 600p

26400 = 600p

P = 26400/600

P = $44.00

you should place a stop-buy order at $44.00

Which of the following statements regarding a firm’s optimal capital structure is true? The optimal capital structure maximizes the firm’s earnings per share (EPS). The optimal capital structure maximizes the firm’s cost of equity. The optimal capital structure maximizes the firm’s cost of debt. The optimal capital structure maximizes the firm’s stock price.

Answers

Answer: The optimal capital structure maximizes the firm’s stock price.

Explanation:

The Capital Structure of a company refers to the proportion of debt vs equity that it chooses to use to fund its Assets and operations.

The goal of management is to use the capital structure to fund the company in such a way that the market value of a company increases.

The Market value is reflected by the firm's stock price so the optimal capital structure is meant to maximize the firm’s stock price.

Lincoln Restaurants reported net income in 2019 of $48.10 million and depreciation expense of $51.00 million. It also reported additions to property and equipment of $165.10 million. Using the indirect method of preparing the statement of cash flows, how will these items impact the 2019 statement of cash flows

Answers

Answer and Explanation:

The impact of each item is as follows

Net income reported = shown in the operating activities

Depreciation expense = added to the net income and shown in the operating activities

Additions to the property and equipment = Since there is an addition that means the property and equipment are purchased so it would be shown in the investing activities under the negative sign as it is cash outflow

Twist Corp. has a current accounts receivable balance of $457,615. Credit sales for the year just ended were $2,940,600.a. What is the company's receivables turnover? (Do not round intermediate calculations. Round your answer to 2 decimal places, e.g., 32.16.)
b. What is the company's days' sales in receivables? (Use 365 days a year. Do not round intermediate calculations. Round your answer to 2 decimal places, e.g., 32.16.)
c. How long did it take on average for credit customers to pay off their accounts during the past year? (Use 365 days a year. Do not round intermediate calculations. Round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer and Explanation:

The computations are as follows

a.  For company receivable turnover

As we know it is

= Credit Sales ÷ current account receivable balance

= $2,940,600 ÷ $457,615

= 6.43 times

b.

Now

company's days' sales in receivables is

= 365 ÷ Receivables turnover ratio

= 365  ÷ 6.43

= 56.77 days  

c.  Therefore the average collection period is the same as days sales in receivable i.e 56.77 days

Knowledge Check 01 Assume that salaried employees of Mayer, Inc., earn 2 weeks of vacation per year. The salaried employees accrue a total of $160 each pay period. Mayer's first payroll of the year is on January 7. Prepare the January 7 journal entry for Mayer by selecting the account names from the drop-down menus and entering the dollar amounts in the debit or credit columns.

Answers

Answer:

Vacation Benefits Expense $160  

           To Vacation Benefits Payable  $160

Explanation:

The journal entry is shown below:

Vacation Benefits Expense $160  

           To Vacation Benefits Payable  $160

(Being vacation pay expense is recorded)  

For recording this we debited the vacation benefits expense as it increased the expense and credited the vacation benefit payable as it also increased the liabilities

The sales budget for Perrier Inc. is forecasted as follows:

Month Sales Revenue
May $130,000
June 150,000
July 200,000
August 130,000

To prepare a cash budget, the company must determine the budgeted cash collections from sales. Historically, the following trend has been established regarding cash collection of sales: 60 percent in the month of sale. 20 percent in the month following sale. 15 percent in the second month following sale.

5 percent uncollectible.
60 percent in the month of sale.
20 percent in the month following sale.
15 percent in the second month following sale.

The company gives a 2 percent cash discount for payments made by customers during the month of sale. The accounts receivable balance on April 30 is $22,000, of which $7,000 represents uncollected March sales and $15,000 represents uncollected April sales. Prepare a schedule of budgeted cash collections from sales for May, June, and July. Include a three-month summary of estimated cash collections.

Answers

Answer:

                                        budgeted cash collections    

                                           May         June      July  

sales revenue                130,000     150,000  200,000

cash sales (60% x 0.98) 76,440      88,200    117,600

accounts receivable (March)   5,250  

accounts receivable (April)   7,500        5,625  

accounts receivable (May)               26,000     19,500

accounts receivable (June)                              30,000

total cash collections        219,190    269,825    367,100

 

I used net accounts receivables, that means I already discounted the 5% of collectibles.

Advertising expenses are a significant component of the cost of goods sold. Listed below is a frequency distribution showing the advertising expenditures for 40 manufacturing companies. Estimate the mean, median, and standard deviation of advertising expense.


Advertising Expenditure ($millions) Number of companies

$20 to under $30 9

30 to under 40 13

40 to under 50 21

50 to under 60 18

60 to under 70 14

Total 75

Answers

Answer:

Mean = 47

Median = 47.38

Standard Deviation = 12.73

Explanation:

Note: You wrote " 40 manufacturing companies, but the total number of companies you actually listed is 75, definitely you meant 75.

Let y represent the range of advertising expenditure, f represent the number of companies, x represent the midpoint of the range of advertising expenditure.

y                                       f                      x                  fx                    fx²

$20 to under $30            9                     25               225               5625

$30 to under $40            13                    35               455               15925

$40 to under $50            21                    45               945              42525

$50 to under $60            18                    55               990              54450

$60 to under $70            14                     65               910               59150

                                       n = 75                           [tex]\sum fx = 3525[/tex]      

[tex]\sum fx^2 = 177675[/tex]

Mean, [tex]\bar{X} = \frac{\sum fx}{n}[/tex]

[tex]\bar{X} = \frac{3525}{75} \\\bar{X} = 47[/tex]

Standard Deviation:

[tex]SD = \sqrt{\frac{n \sum fx^2 - (\sum fx)^2}{n(n-1)} } \\SD = \sqrt{\frac{(75*177675) - (3525)^2}{75(75-1)} }\\SD = 12.73[/tex]

Median:

Get the cumulative frequencies(cf)

         y                                        f                                cf

$20 to under $30                     9                                9

$30 to under $40                     13                               22

$40 to under $50                     21                               43

$50 to under $60                     18                               61

$60 to under $70                      14                              75

                                                N = 75

Median = Size of (N/2)th item

Median = Size of (75/2)th item

Median = Size of (37.5)th item

The median class = 40 to under 50

Lower limit, L₁ = 40

Cumulative frequency, cf = 22

f = 21

Class Width, h = 10

Median = [tex]L_1 + \frac{ (N/2) - cf}{f} * h\\[/tex]

Median = [tex]40 + \frac{ (75/2) - 22}{21} * 10\\[/tex]

Median = 47.38

The main goal of monetary policy is to shift Choose one or more: A. aggregate demand. B. short-run aggregate supply. C. long-run aggregate supply.

Answers

Answer: aggregate demand

Explanation:

Monetary policy, is the demand side of an economic policy that is used by the government through the central bank in order to control the money supply that is available in the economy so as to achieve macroeconomic goals that will bring about economic growth.

The main goal of monetary policy is to shift the aggregate demand. Increase or decrease in money supply can either shift the aggregate demand to the right or to the left depending on whether the government wants to use the expansionary or the contractionary method.

The manufacturers of several designer purses have met and agreed not to sell their purses to Jolie's Department Store because of Jolie's practice of discounting all items 20 percent below the retail costs at other stores. The manufacturers are concerned about maintaining their images of exclusivity and quality. The agreement among the manufacturers:

Answers

Answer:

b. violates the Sherman Act because it is a boycott.

Explanation:

Since the manufacturers have decided to team boycott the Jolie's Department Store, the Sherman Act is also known as the form of civil conspiracy by just not selling their immoral and also unconstitutional and violet hand bags to them.

Hence, the correct option is b as it violates the Sherman act

Therefore all the other options are wrong

A bakery sells individual cupcakes for $3, and boxes of 12 cupcakes for $30. A customer enters the bakery.This customer purchases 15 cupcakes—1 box for $30, and 3 individual cupcakes for $3 each. Which of the following must be true of the customer’s willingness to pay?
1) The customer would not have purchased the cupcakes if the price for all 15 had been $45.
2) The customer’s willingness to pay for the 15 cupcakes is $39.
3) The customer’s willingness to pay for 12 cupcakes is $30.
4) The customer’s willingness to pay for 16 cupcakes is less than $42.

Answers

Answer:

2) The customer’s willingness to pay for the 15 cupcakes is $39.

3) The customer’s willingness to pay for 12 cupcakes is $30.

Explanation:

The willingness to pay for a good is the highest amount a consumer is willing to pay for a good or service.

The price of 15 cupcakes purchased = $30 + $9 = $39

A company has net income of $199,000, a profit margin of 9.50 percent, and an accounts receivable balance of $106,108. Assuming 74 percent of sales are on credit, what is the company's days' sales in receivables

Answers

Answer:

Receivables days   = 25 days

Explanation:

The receivable days is the average length of time it takes a business to receive cash from customers in respect of credit sales made.

It is calculated as follows:

Receivables days = Receivables / Credit sales × 365 days.

The credit sales is missing , hence we need to work it out as follows:

Net income =profit margin  × total  sales revenue

let sales value be represented by "y"

199,000    = 9.50% × y

y = 199,000/0.095

y= 2,094,736.84

Total sales revenue =  2,094,736.84

Credit sales = 74% × total sales revenue

                  = 74% × 2,094,736.84=1,550,105.263

Receivables days =106,108/1,550,105.26× 365 days=  24.98

Receivables days   = 25 days

Government organizations such as the IRS and other government regulatory agencies are interested in a firm's accounting information in order to help the firm strategize about ways to cut costs in order to minimize net income before taxes.

a. True
b. False

Answers

Answer: False

Explanation:

The role of the IRS and other Government regulatory agencies is to collect taxes as well as to ensure that companies follow the prescribed Generally Accepted Accounting Principles. This is the main purpose that they go through a firm's Accounting records. To ensure that they are paying the correct amount of taxes and to ensure that they are not engaging in illegal and unacceptable accounting practices.

g "At the current exchange rate of $1.40 per British pound, a one-day pass to Worldwide Theme Park of Florida sells for 54 pounds at travel agencies throughout Great Britain. If the exchange rate increases to $1.70 per pound, what will happen to the price of a one-day pass sold in Great Britain?"

Answers

Answer:

The price will fall to 44.47 pounds

Explanation:

Calculation for what will happen to the price of a one-day pass sold in Great Britain

Using this formula for the First step

Sales pounds × Current exchange rate

54 pounds x $1.40 = $75.6

Second step

75.6/Increase in exchange rate of $1.70

= 44.47 pounds

Therefore the price will fall to 44.47 pounds

Tanner-UNF Corporation acquired as a long-term investment $200 million of 7% bonds, dated July 1, on July 1, 2018. The market interest rate (yield) was 9% for bonds of similar risk and maturity. Tanner-UNF paid $160 million for the bonds. The company will receive interest semiannually on June 30 and December 31. Company management is holding the bonds in its trading portfolio. As a result of changing market conditions, the fair value of the bonds at December 31, 2018, was $170 million.
Required:
1. Prepare the journal entry to record Tanner-UNF’s investment in the bonds on July 1, 2018 and interest on December 31, 2018, at the effective (market) rate.
2. Prepare any additional journal entry necessary for Tanner-UNF to report its investment in the December 31, 2018, balance sheet.
3. Suppose Moody’s bond rating agency downgraded the risk rating of the bonds motivating Tanner-UNF to sell the investment on January 2, 2019, for $150 million. Prepare the journal entries to record the sale.

Answers

Answer:

1. Prepare the journal entry to record Tanner-UNF’s investment in the bonds on July 1, 2018 and interest on December 31, 2018, at the effective (market) rate.

July 1, investment in UNF bonds

Dr Investment in bonds HTM 200,000,000

   Cr Cash 160,000,000

   Cr Discount on bonds 40,000,000

December 31, interest revenue from investment in bonds

Dr Cash 7,000,000

Dr Discount on bonds 200,000

   Cr Interest revenue 7,200,000

Discount on bonds = ($160,000,000 x 4.5%) - ($200,000,000 x 3.5%) = $7,200,000 - $7,000,000 = $200,000

2. Prepare any additional journal entry necessary for Tanner-UNF to report its investment in the December 31, 2018, balance sheet.

Investment in bonds HTM = $200,000,000 (face value) - $39,800,000 (discount on bonds) = $160,200,000

Changes in the market value of bonds held to maturity are not considered by the company.

4. Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner-UNF to sell the investment on January 2, 2019, for $310.0 million. Prepare the journal entry to record the sale.

Dr Cash 150,000,000

Dr Dr Discount on bonds 39,800,000

Dr Loss on investment in bonds HTM 10,200,000

   Cr Investment in bonds HTM 200,000,000

Formal proposals are different from informal proposals in that they are used to respond to large projects and are therefore often longer. Formal proposals contain special components in addition to the six basic components of informal proposals.

a. True
b. False

Answers

A) true hope it helps

You have just taken out a $ 23 comma 000 car loan with a 4 % ​APR, compounded monthly. The loan is for five years. When you make your first payment in one​ month, how much of the payment will go toward the principal of the loan and how much will go toward​ interest? ​(Note: Be careful not to round any intermediate steps less than six decimal​ places.)

Answers

Answer:

Interest = $75.90

Principal = $347.64

Explanation:

First find the payment that is required per month. It will be an Annuity payment as the present value of the loan is given.

The loan is for 5 years compounded monthly so period is;

= 5 years * 12 months

= 60

Interest = 4/12

Present Value of Annuity= Payment * (1 - (1 + r) ^ -n)/r

23,000 = Payment * (1 - ( 1 + 4/12%) ^ -⁶⁰)/ 4/12%

23,000 = Payment * 54.304

Payment = 23,000/54.304

= $423.54

Interest Payment is;

= 4/12% * 23,000

= $75.90

Amount going towards Principal;

= 423.54 - 75.90

= $347.64

A pharmaceutical company announces that it has received Federal Drug Administration approval for a new allergy drug that completely prevents hay fever. The consensus analyst forecast for the company’s earnings per share (EPS) is $4.50, but insiders know that, with this new drug, earnings will increase and drive the EPS to $5.00. What will happen when the company releases its next earnings report?

Answers

Answer:

stock price will not change at all

Explanation:

Based on the information provided it can be said that when the company releases its next earnings report the stock price will not change at all. This is because stock markets move fast, the stock price of EPS moved when the in the announcement about FDA approval was made. Therefore the markets already expect these changes to reflect on the earnings report so prices will not move. Just as the saying goes, "Buy the Rumor, Sell the news."

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