Answer:
A is the correct option
Explanation:
Free On Board Destination is also known as FOB. It means that the buyer will take the delivery of the goods which is being shipped by the supplier once the good arrives at the supplier's dock. The four variations of FOB destination terms are Freight prepared and allowed, freight prepared and added, freight collect, freight collect and allowed. The terms of FOB get superseded if the customer elects to override the terms with customer arranged pickup. In FOB destination terms the seller pays the shipping charges.
Answer:
$1,002,000
Explanation:
The costs incurred on the share for share exchange include the fair value per share ,issue costs,direct cost as well as contingent consideration(consideration based on the acquired business performance.
However,the costs eligible to be recorded as investment upon acquisition are the fair value per share and the contingent obligation as shown below:
Fair value (entire shares) $50*20,000=$1,000,000
fair value of potential obligation =$2000
total value of investment $1,002,000
The issue costs and direct should be expensed immediately.
Answer: If it has a secular legal purpose, has a primary effect of neither advancing nor inhibiting religion, and does not foster an excessive government entanglement with religion
Explanation:
The Establishment clause prevent the Congress from having a state religion or honig preference to one religion above another one.
The circumstances that a state law would be permissible under the establishment clause include if it has a secular legal purpose, has a primary effect of neither advancing nor inhibiting religion, and does not foster an excessive government entanglement with religion.
<span>All risks cannot be transferred to the insurer. Mostly, pure risks can be transferred to the insurer</span>
Answer:
$19.80
Explanation:
The Diluted EPS of Dulce Corporation shall be determined through the following mentioned formula:
Diluted EPS=Net income/Number of outstanding shares
Net income= $4 million
Number of outstanding shares=Common stock shares+shares issued for free due to share options
Common stock shares=200,000
shares issued for free due to share options=Number of options*Intrinsic value/market price of common shares
Number of options=10,000
Intrinsic value=market price-exercise price=$25-$20=$5
Shares exercised due to share options=10,000*5/25=2,000
Diluted EPS=$4,000,000/200,000+2,000
=$19.80
