Answer:
B
Explanation:
Hazard analysis of critical control point (HACCP) is a process of identifying and assessing risks alongside the biological , physical and chemical hazards associated with food production .
The sequence of the first three of the seven principles are
1. Conduct hazard analysis to determine potential risks related to food protection
2. Identify the critical control point (CCP) which addresses controlling identified hazards that are mostly likely to cause injury to health
3. Establishing critical limits for each CCP , which is the highest or lowest level a biological ,physical or chemical parameter must be controlled to prevent or minimize hazards.
Answer:
15%
Explanation:
The formula to compute the accounting rate of return is shown below:
= Annual net income ÷ average investment
where,
Annual net income would be
= Annual revenues - annual expenses
= $68,950 - $40,000
= $28,950
And, the average investment would be
= (Initial investment + salvage value) ÷ 2
= ($310,000 + $76,000) ÷ 2
= $386,000 ÷ 2
= $193,000
Now put these values to the above formula
So, the rate would equal to
= $28,950 ÷ $193,000
= 15%
Answer:extended warranties offered by sellers of household appliances such as refrigerators and washing machines, as well as electronics.
Explanation:
Answer:
The correct answer is option b. benefits-received principle of taxation.
Explanation:
The benefits received principle of taxation is based on the concept that the tax you pay now, will be used to provide you with benefits later.
In above scenario, the tax assessed on per gallon of fuel will be used for the maintenance of highway and improvements. This mean that indirectly benefits are being provided with the help of tax proceeds.
This is an example of benefits-received principle of taxation.
Answer:
$65,000
Explanation:
The computation of the residual income is shown below;
Residual income = Operating income - target income
where,
Operating income is given in the question
And, the target income could be calculated by
= Average invested assets × required rate of return
= $1000,000 × 15%
= $150,000
So, the residual income is
= $215,000 - $150,000
= $65,000
