A business excludes money paid as salaries or wages to employees from operating surplus.
Answer:
$24,000 Gain
Explanation:
Given that,
Bonds issued = 3,000
Par value = $1,000
Value of issued bonds = $3,120,000
Goll's gain in 2018 on this early extinguishment of debt:
= Issue price of bonds - Premium amortized - Callable value
= $3,120,000 - [($3,120,000 - $3,000,000) × 11/20] - (3,000 × $1,000 × 1.01)
= $3,120,000 - $66,000 - $3,030,000
= $24,000 Gain
Answer:
7.44 %
Explanation:
The Yield to Maturity (YTM) is the Interest rate that makes the Present Value of Coupons and Principle equal the Market Price or Current Price of the Bond.
The Yield to Maturity can be calculated using a financial calculator as follows :
PV = - $100
N = (15 -2) × 2 = 26
PMT = ($100 × 7.30%) ÷ 2 = $3.65
FV = $103
P/YR = 2
YTM = ?
Therefore, Inputting the values in the calculator as shown gives the Yield to Maturity is 7.44 %.
Answer:
The options for this question are the following:
A. current reality assessment
B. establish the mission
C. prepare values statement
D. maintain strategic control
The correct answer is A. current reality assessment
.
Explanation:
The current evaluation has been designed to evaluate competencies. In the new trends, two support centers can be found: one, focused on the critical review of education sciences in particular and social sciences in general and the other, more pragmatic, derived from the new challenges introduced by the progress dizzying of science and technology.
The traditional evaluation procedure responds to content-based education. It is based on forms of institutionalized obedience and tends to lead the educational process to the school routine and the use of coercive measures, thus impeding the search for critical and creative thinking.
Answer:
The correct answer is equal to price.
Explanation:
A perfectly competitive firm is a price taker. This is because of the large number of firms, no single firm is able to influence the price. So each firm faces a horizontal demand curve. This horizontal line shows demand, marginal revenue, and average revenue.
The price level is determined at the point where the marginal cost is equal to price. The marginal revenue is always equal to price because the price is fixed at a point, each output level is supplied at the same price.
