Answer:
B) the current exchange rate on the date of preparation of the financial statement.
Explanation:
All foreign asset accounts have to be translated at current rates. This means that they have to use the exchange rate that was valid during the time the financial statements were being prepared.
This same rule applies to anyone that has gone on vacations to a foreign country. When you come back you exchange whatever foreign money you have left to US dollars and this will be done using that day's valid exchange rate.
<u>A small risk of loss in an investment:</u>
Investment risk can be characterized as the likelihood or probability of the event of misfortunes comparative with the normal profit for a specific venture. Portrayal: Stating basically, it is a proportion of the degree of vulnerability of accomplishing the profits according to the desires for the financial specialist.
The potential advantage of a "high-chance venture" is that quite possibly you could make an extremely exceptional yield on the speculation too. The five measures incorporate the alpha, beta, R-squared, standard deviation, and Sharpe proportion. Hazard measures can be utilized separately or together to play out a hazard appraisal.
There are 53 public universities in Bangladesh, 97 private universities and 3 international universities. The organizational structure of these universities is functional, where resources are organized by departments.
They also have a linear, matrix, hybrid and project-based structure. The similarities between public and private universities are related to the functional structure.
Public universities are controlled by the government and are subsidized, while private universities are run by the private sector and all are affiliated with a commission created in accordance with the presidential order, called the<em> University Grants Commission</em>.
SWOT analysis is a tool that allows an organization to analyze the characteristics of its internal and external environment that impact its development.
In the micro environment, strengths can be related to the faculty, growth rates, student body and weaknesses therefore can be related to structure, centralized command and educational and institutional policies.
In the macro environment, opportunities may be related to foreign investment and educational development programs. On the other hand, threats related to social inequality, which prevent students from entering university, bureaucracy and insecurity.
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Answer:
Activity-based department costs
Explanation:
Activity Based Costing refers to a method : that allocates the cost of activities in organisation among produced goods & services, in proportion to that activity consumed by each good & service.
The model is a better representative of particular goods & services production costs, unlike conventional cost methods - that divide the activity cost among each good or service equally. It assigns more indirect (overhead) costs into direct costs compared to Conventional Costing.
So, the approach states that overhead to products, supporting department costs - are referred to as <u>Activity Based</u> Department Costs