Answer:
The answer is job description (JD). 
Explanation:
The job description is the summary of tasks, duties, and responsibilities for a particular position. The job description also includes the requirements for the position holder. In some cases, it may details the reporting line, compensation and benefits regarding to the job. 
 
        
             
        
        
        
Answer:
$1,050,000
Explanation:
The computation of the net income is shown below:
Net income = Sales revenue × profit margin percentage
                     = $17,500,000 × 6%
                     = $1,050,000
To determine the net income we multiplied the sales revenues by its profit margin percentage so that the correct value could be arrived.
 
        
             
        
        
        
Answer:
Option D
Explanation:
As both, the actual rate and actual hours exceed the standards rate and standard hours, both rate and efficiency variance will be unfavorable.
And considering that if the actual labor rate exceeds the standard labor rate and if the actual labor-hours exceed the number of hours allowed, the total labor flexible budget variance will be unfavorable. As the variance is the difference between the Standard Cost and Actual Cost. So if both Standard rate & Standard hrs. are more than actual rate & actual hrs., Actual cost will be more than standard cost i.e. the variance will be unfavorable
Option d is correct
 
        
             
        
        
        
Answer:
- Gain = $271,310
- Net reduction in retained earnings = $105,690
Explanation:
Gain = (Ivanhoe market price - Purchase price) * Number of shares issued as property dividend
Purchase price = 130,000 / 16,000
= $8.13
Number of shares issued as property dividend = 130,000 shares of Concord / 10
= 13,000 Ivanhoe shares 
Gain = (29 - 8.13) * 13,000
= $271,310
Net reduction in retained earnings:
= Dividends payable - Gain
= (13,000 * 29) - 271,310
= $105,690
 
        
             
        
        
        
Based on the given scenario above regarding Wang's Techno toys which was successfully run by Ann Wang, the method of import or export financing that the Techno Toys' bank used if it functions as an intermediary without considering any financial risk is called the DOCUMENTARY COLLECTION.