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Operating ratio-measures the portion of operating revenue that goes to operating expenses, only revenue and expenses generated from passenger and freight transportation are considered
(operating expenses/operating revenue)*100
load factor-measures the percentage of a plane's capacity that is utilized,
(number of passengers/total number of seats)*100
All pilots should be interested in weight and balance control. The two changeable factors that can alter an aircraft's total weight and CG location are loading and fuel management, both of which are under the control of the pilot.
The owner or operator of the aircraft should guarantee that the pilots have access to current information and that the proper entries are made in the records when repairs or modifications are completed. The CG is altered as a result of equipment removal or addition.
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Answer:
The correct answer is Gain or loss on the sale of equipment as part of continuing operations.
Explanation:
If a gross profit on sales is generated in the process of selling an item of property, plant and equipment, but additional expenses are also incurred, the only thing that is recognized in the income statement is the net profit.
Among the accounts of the income statement, only one record is made with the net profit that occurred in the process of the sale of the asset. Although the final effect on the income statement is the same as it had under the old regulatory framework, it can be said that with that single record among the income statements, what is sought is that high gross income and expenses are not shown high, as this could distort the different financial analyzes that will be carried out at the end of the year.
Answer:
Correct option is D.
Explanation:
An accurate recommendation of the Act is that <u>there should be discussion and well understood ways that the partners will handle disagreements.</u>
Answer:
b. $5,870
Explanation:
Data given in the question
Cash balance per books, May 31 $5,400
Deposits in transit $375
Notes receivable and interest collected by bank $650
Bank charge for check printing $40
Outstanding checks $2,400
NSF check $140
The computation of the adjusted cash balance per books is shown below:
= Cash balance per books + Notes receivable and interest collected - Bank charges - NSF check
= $5,400 + $650 - $40 - $140
= $5,870
