Answer:
A) Operating expenses are increased
Explanation:
when the wages are subsequently paid, the liability account is not affected as well as the cash account, retained earnings is not affected and also the operating income is not affected.
Therefore, The operating expenses have to increase as the wages count towards operating expenses.
Answer: the modification adds distinct goods or services at a price that reflects their stand-alone selling price.
Explanation:
When multiple goods or services are offered in the same contract they are not usually given their standalone price but rather a contract price that is less as a form of discount for getting all the goods at the same time.
When a modification is added however, that reflects the standalone price of goods added, the contract has to account for the contract modification because there are now multiple pricing conventions and this needs to be accounted for.
Answer:
The answer is option D
Explanation:
The bond can be issued at par, at a discount or at a premium depending on the coupon rate and the market interest. The price of the bond which pays semi annual coupon can be calculated using the formula of bond price. The formula to calculate the price of the bond is attached.
First we need to determine the semi annual coupon payment, periods and YTM.
Semi annual coupon payments = 2000000 * 0.1 * 6/12 = 100000
Semi annual periods = 5 * 2 = 10
Semi annual YTM = 0.08 * 6/12 = 0.04
Bond Price = 100000 * [(1 - (1+0.04)^-10) / 0.04] + 2000000 / (1+0.04)^10
Bond Price = $2162217.916
The price of the bond is thus $2162290 approx. The difference in answers is due to rounding off.
Answer:
The correct answer is letter "A": full screen.
Explanation:
The full screen is a scoring model carried out to determine the feasibility of a product. In this stage, the technical and commercial aspects of that product are evaluated to find out if it is possible to be materialized or if the development of that good should stop.
Answer: Cost plus contract
Explanation:
A contract in which the contractor is reimbursed on allowable expenses and paid an agreed percentage of the total allowable expenses.