_____ occurs when a firm physically builds a plant in another country or provides a service, equipment, or technology to support the plant; the firm then agrees to take a portion of the plant's output as payment
a. Switch trading
b. Buy-back
c. Offset
d. Counterpurchase
e. Barter
b
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Firms have considerable flexibility as to how they report other comprehensive income each period. Under U.S. GAAP, they can include
a. it with net income in a single statement of comprehensive income. b. it in a separate statement of other comprehensive income that is one of the notes to the financial statements. c. it in a statement of changes in shareholders' equity. d. all of the above. e. none of the above.
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A performance measure that tracks warranty claims would be most likely to be useful for which of the eight key supply chain processes?
a. Demand Management b. Product development and commercialization c. Returns management d. Order fulfillment
Which types of overhead allocation methods result in the use of more than one overhead rate during the same time period?
A. Cost pool overhead rate method and plantwide overhead rate method. B. Departmental overhead rate method and activity-based costing. C. Plantwide overhead rate method and departmental overhead rate method. D. Activity-based costing and plantwide overhead rate method. E. Departmental overhead rate method and cost pool overhead rate method.