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1. A company purchased a machine that was installed and placed in service on Jan

ID: 2493717 • Letter: 1

Question

1.        A company purchased a machine that was installed and placed in service on January 2, 2004, at a total cost of $120,000. Residual value was estimated at $20,000. The machine is being depreciated over ten years using the straight-line method. After the financial statements are prepared for 2006, the total amount of accumulated depreciation on this machine would be:

           a.           $10,000

           b.           $20,000

           c.           $30,000

           d.           $90,000

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2.        The number of shares of stock a corporation has sold to its stockholders is referred to as the number of shares:

           a.                       issued

           b.                       callable

           c.                       authorized

           d.                       outstanding

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3.        Which of the following is an example of a liability?

           a.           The amount contributed to the business by your partner

           b.           The obligation to transfer the net assets of the business to its owners

           c.           Equipment purchased by the business on a long-term payment plan

           d.           An amount which must be paid to a business that sold you some supplies

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4.        The roll of a die has 6 distinct outcomes, {1,2,3,4,5,6}. If the die is fair, what is the probability that the number you get on a given roll of the die will be even?

a. 1/6

b. 1/3

c. ½

d. 0

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5.        Demand shows the

a. quantity that buyers will buy at a given price.

b. quantities that buyers will buy at all possible prices.

c. quantity that sellers will sell at a given price.

d. quantities that sellers will sell at all possible prices.

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6.        ___________ are financial securities that represent partial ownership of a firm.

a. Treasury bills

b. Bonds

c. Stocks

d. Certificates of deposit

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7.        What is outsourcing?

a. Importing a manufactured good made by a foreign firm.

b. Exporting a good or service to buyers in other countries.

c. Foreign workers are hired by a domestic firm to produce something sold domestically.

d. None of these correctly describes outsourcing.

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8.        If the federal government’s expenditures are less than its tax revenues, then

a. a budget surplus results.

b. a budget deficit results.

c. the budget is balanced.

d. the government is deficit spending.

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9.        ______________ is the least complex form of global corporate expansion.

a. Importing-exporting

b. Licensing

c. franchising

d. foreign direct investment

e. strategic alliances

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10.      Marketing discovers consumer needs by
a. Using the marketing program.
b. Using the 4 Ps.
c. Using extensive research.
d. Advertising.
e. Promotion.

Explanation / Answer

Cost 120000 Salvage Value 20000 Valye after Salvage 100000 Depreciation per year 100000/10 10000 Depreciation for 3 years 10000*3 30000 The correct answer is C. $ 30000 2 d. Outstanding 7 Foreign workers are hired by a domestic firm to produce something sold domestically.