Answer:
B.$513,000
Explanation:
The pension liability of a company as at December 31, is to be calculated in the following manner:
Pension liability=Projected benefit obligation-Plan Assets(fair value)
=1,250,000-737,000
=$513,000
So based on the above discussion, the answer is B.$513,000
Answer and Explanation:
The journal entry is shown below:
Delivery expenses Dr $56
Merchandise inventory Dr $179
Miscellaneous expenses $25
To Cash $260
(Being the reimbursement of the account is recorded)
For recording this we debited all expenses and credited the cash as it increased the expenses and decreased the assets
The question requires matching the terms to their definitions.
- <u>Hiring</u> is the process of employing (someone) for wages.
- <u>Recruitment</u> is the process of finding new people to join an organization.
- <u>Job Description</u> informs applicants about the responsibilities and required qualification.
- <u>Recruitment Plan</u> is the process of integrating a new employee into an organization, maps out the strategy for attracting skilled employees and obtaining applications from a diverse workforce.
- <u>Offer</u> is a proposal put forward by an employer to a prospective employee.
- <u>References</u> serve the purpose of gathering information about a prospective employee from previous employers.
- <u>Types of Recruitment</u>: internal (employees within the company) and external (people outside the company).
- <u>Compensation</u> the money the employee will receive as a salary or wages.
- <u>Interview</u> a face to face meeting between an employer and a job applicant.
Read more:
brainly.com/question/17850173
Answer:
On October 15, 2020, the board of directors of Ensor Materials Corporation approved a stock option plan for key executives. On January 1, 2021, 28 million stock options were granted, exercisable for 28 million shares of Ensor's $1 par common stock. The options are exercisable between January 1, 2024, and December 31, 2026, at 90% of the quoted market price on January 1, 2021, which was $10. The fair value of the 28 million options, estimated by an appropriate option pricing model, is $6 per option. Ensor chooses the option to recognize fonexpectedly to $26 per share.
Answer:
The market value of equity should be used.
Explanation:
Their are only two methods which are book value method or market value method. The market value method is preferred because the reason is that the market value gives the more accurate numerical value that the securities of the company will give which is the required rate of return to its investors. However historic cost data is not useful because the value of stock and bonds keeps changing every second in the stock exchange and their is the risk that the WACC calculated is inaccurate which implies that the project appraised is also incorrect.
So the best way to calculate the weighted cost of capital is that we should use the fair value of the securities.
