When studying the issues involved in a negotiation, a party should:
a. gather facts and relevant information b. not rely on personal opinions
c. consider the objectives of negotiation
d. understand the weak points of his own position e. all of the other specific choices are correct
e
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During the accounting period, the Unearned Revenue account had a balance of $50,000 for computer equipment and software yet to be delivered. On March 31, a delivery of all of the equipment was made, leaving $5,000 worth of software pending. The correct journal entry to record this activity on March 31 is to
a. debit Unearned Revenue and credit Revenue for $45,000. b. debit Unearned Revenue and credit Revenue for $5,000. c. debit Cash and credit Unearned Revenue for $45,000. d. debit Computer Equipment and credit Cash for $45,000.
The decision by Toyota executives to introduce the Sienna minivan in the U.S. market was based on their study of a(n) ________ market
A) existing B) latent C) parallel D) incipient E) global
Farrell and Jimmy enter into a partnership agreement on May 1, 2018. Farrell contributes $50,000 and Jimmy contributes $150,000 as their capital contributions. They decide to share profits and losses in the ratio of their respective capital account balances. The net loss for the year ended December 31, 2018 is $40,000. The capital account of Farrell should be ________ with his share of the loss.
A) debited B) credited C) increased D) halved
Raw materials are delivered to a local production facility as they are needed and in the required amounts. The type of inventory control that is used is called:
a. materials requirements planning b. just-in-time inventory control c. PERT d. supplier based inventory control e. purchasing planning