Systems that use a sequential master files employ a backup technique called
a. Batch check
b. Destructive update
c. Grandfather-father-son
d. Master file backup
e. None of the above
C
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The asymmetrical change in costs when there is a decrease in the volume of activity is called ________.
A) cost stickiness B) contribution costs C) curvilinear costs D) cost adhering
The first step in the procedure for preparing the statement of cash flows using a T-account work sheet is to
a. obtain a balance sheet for the beginning of the period of the statement of cash flows. b. obtain a balance sheet for the ending of the period spanned by the statement of cash flows. c. obtain a balance sheet for the beginning and the end of the period spanned by the statement of cash flows. d. obtain an income statement for the beginning of the period of the statement of cash flows. e. obtain an income statement for the end of the period of the statement of cash flows.
Dietrick Corporation produces and sells two products. Data concerning those products for the most recent month appear below: Product B32LProduct K84BSales$46,000 $27,000 Variable expenses$13,800 $14,670 Fixed expenses for the entire company were $42,550.If the sales mix were to shift toward Product B32L with total sales remaining constant, the overall break-even point for the entire company:
A. could increase or decrease. B. would not change. C. would decrease. D. would increase.
The risk-based capital requirements for life insurers are based on a formula that considers four types of risk
One risk reflects a range of uncertainties that life insurers face including such things as bad management decisions and guaranty fund assessments. This risk is called A) asset risk. B) insurance risk. C) interest rate risk. D) business risk.