Answer:
Dividends - <em>Statement of Changes in Retained Earning</em>
Dividends are payments to shareholders from a company's net income. They are derived from the Statement of Changes in Retained Earning because this is where Net Income is sent to. After they are deducted from Retained Earnings, the Earnings form part of Equity.
Differed Revenue - <em>Balance Sheet</em>
Differed Revenue refers to money that was received from a customer or client for goods and/or services that have not yet been delivered. The business will treat them as a liability until they are delivered so they will go under Current Liabilities in the Balance Sheet assuming they are to be fulfilled in 12 months or less which is usually the case.
Service Revenue - <em>Income Statement</em>
These are revenue that the business earns for providing a service when their main source of revenue is by selling goods. It is listed in the Income Statement just after Revenue and is added to Revenue to get Total Revenue.
Answer:The correct answer is a). $9,918.50
Explanation: In selling, the investor will use the bid price of $4.89 alongside the face value of the bill.
That is to say, the face value * (1-(bid price * no. of days)/days in a year) = 10000 * (1-(0.0489*60)/360) = $9,918.50
Answer:
16.89%
Explanation:
As per the given question the solution of simple rate of return for the investment is provided below:-
we need to first find out the accounting profit and depreciation
where
Accounting Profit = Annual Cash Inflow - Depreciation
and
Depreciation = Investment required in equipment ÷ Life of investment
= $36,500 ÷ 15
= $2,433.33
now we will put the value by using the accounting profit formula.
= $8,600 - $2,433.33
= $6,166.67
So,
Simple Rate of Return = Accounting Profit ÷ Initial Investment
= $6,166.67 ÷ $36,500
= 16.89%
<span>The total equivalent warming impact (TEWI) takes into consideration both the direct and indirect global warming effects of refrigerants.
In addition to the direct impact of the refrigerant (which is conveniently estimated by GWP), any system or process, which requires energy input, indirectly affects the environment. This impact is originated from CO2 emissions from the energy production processes.
TEWI can be calculated using the equation below:
TEWI = direct emissions + indirect emissions = (GWP×L×N)+(Ea×β×n),
where
L – annual leakage rate in the system, kg (3% of refrigerant charge annually),
N – life of the system, years (15 years),
n – system running time, years (based on weather data, 4910 hours),
Ea – energy consumption, kWh per year (modelled for each refrigerant),
β – carbon dioxide emission factor, CO2-eq. emissions per kWh (165 g CO2/kWh).</span>
Answer and Explanation:
The cash conversion cycle refers to the cycle which includes the days inventory outstanding and days sales outstanding and deduct the days payable outstanding
The cash cycle = Days inventory outstanding + days sale outstanding - days payable outstanding
The computation is shown in the attachment below:
As we can see in the attachment the new proposed policy i.e 234.19 days would decrease the cash conversion cycle by 24.27 days as compared with the current proposal policy i.e 258.46 days