Answer:
C) $201,760
Explanation:
To compute the amount of cash proceeds, we have to multiply the bonds face value with the issued price percentage.
Since only issue price is given, so we assume it is in percentage form because the number of shares is not given in the question. So, we assume this.
In mathematically,
Cash proceeds = Face value × 0.97
= $208,000 × 0.97
= $201,760
Answer:
C. represent the smallest category of new products.
Explanation:
New-to-the-world products are products that are extremely new which are not modifications and improvements on previous products nor derivatives of those previous/existing products. They belong to the category of products that has previously not existed before in any form. They tend to create entirely new markets and are usually the smallest category of new products because most new products are either modifications of old products or derivatives of those old products. They are production that usually comes about from fresh scientific and/or technological innovation.
Answer:
Facilitating.
Explanation:
This is explained as making easy or easing a process.
Facilitation is about taking responsibility for making meetings as easy and effective as possible.
We have particularly focused on facilitation of consensus decision making. Consensus a process that involves everyone who is fundamentally affected by a decision. The aim is to reach an agreement they can all support. However, the facilitation tips in this guide apply to any meeting that you want to be inclusive and effective.
Answer:
Stream A
Present Values 0 141.51 311.50 293.87 277.23 186.81
Stream B
Present Values 0 235.85 311.50 293.87 277.23 112.10
At 0% The streams will remain as given as they will not be discounted at all.
Explanation:
Stream A
Cashflows 0 150 350 350 350 250
Disc Factor @ 6% 1 0.94 0.89 0.84 0.79 0.75
Present Values 0 141.51 311.50 293.87 277.23 186.81
Stream B
Cashflows 0 250 350 350 350 150
Disc Factor @ 6% 1 0.94 0.89 0.84 0.79 0.75
Present Values 0 235.85 311.50 293.87 277.23 112.10
Answer:
Record the loss contingency in the December 31, Year 1, balance sheet and also disclose the lawsuit in the footnotes.
Explanation:
Since the loss is both probable and material, then it must be recorded as a liability in the balance sheet. This is a loss contingency, and depending on whether the probability of occurrence is probable, possible or not possible, and the amount can be determined, then it will be recorded in the balance sheet, included in the footnotes or not considered.
Since the loss is probable and it can be quantified, plus the incident occurred during last year, then the loss contingency must be included as a liability. The company should also disclose the lawsuit in the footnotes.