When a company declares a stock dividend, which of the following occurs?
a. A liability is created.
b. Retained earnings is reduced.
c. Stockholders' equity is decreased.
d. The financing section of the statement of cash flows is decreased.
b
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Pona, Inc. has a defined benefit pension plan for its employees. The plan assets and projected benefit obligation at the beginning of the year were $608,000. The accumulated benefit obligation at the beginning of the year was $456,000. The expected return on plan assets was 8% while the actual return was 9%. The service cost for the year was $130,841. The actuarially assumed discount rate was 7% and amortization of prior service costs was $17,750.The interest cost for the year is:
A. $41,040. B. $42,560. C. $31,920. D. $36,480.
Which actions are part of the opening of an interview?
a. greetings and establishing rapport b. establishing credibility and rapport c. establishing rapport and first impressions d. orienting the interviewee and establishing credibility
In the context of operations management, flexibility can refer to ______.
A. a firm’s ability to produce a range of different products and services B. a firm’s ability to remain unwavering in its commitment to business strategy C. a firm’s ability to remain unwavering in its commitment to functional strategy D. a firm’s ability to remain unwavering in its commitment to corporate strategy
The work breakdown structure (WBS) ______.
A. is a task that occurs as part of the conceptualization stage B. separates a project’s overall mission into step-by-step tasks C. identifies the characteristics required in the project manager D. specifies what is required to be compliant with ISO standards