Opening statements in communication using the direct approach should be what? Select one:
A. Brief and to the point
B. Hedge sentences
C. Neutral
D. Apologetic
A. Brief and to the point
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Which of the following should be classified as an investing activity on the statement of cash flows?
a. interest on notes payable b. payment to suppliers for inventory c. payment of dividends d. None of these
Which of the following statements is true regarding a defined benefit pension plan?
A) Defined benefit plans are relatively easy to handle from an accounting perspective. B) Employers that use defined benefit plans are assuming more risks than employers that use defined contribution plans. C) Defined benefit plans require an employer to contribute a defined sum each period to a pension fund. D) A defined benefit plan requires the employer to fund the plan each year for an amount equal to the pension expense.
Zenith Company's Merchandise Inventory account at year-end has a balance of $91,820, but a physical count reveals that only $90,450 of inventory exists. The adjusting entry to record this $1,370 of inventory shrinkage is:
A.
| Cost of goods sold | 90,450 | |
| Merchandise inventory | 90,450 |
B.
| Inventory shrinkage expense | 1,370 | |
| Cost of goods sold | 1,370 |
C.
| Purchases discounts | 1,370 | |
| Cost of goods sold | 1,370 |
D.
| Cost of goods sold | 1,370 | |
| Merchandise inventory | 1,370 |
E.
| Merchandise inventory | 1,370 | |
| Inventory shrinkage expense | 1,370 |
Which of the following acts states that the act of evading anti-piracy technologies included in software is a crime?
A) Computer Software Copyright Act B) No Electronic Theft Act of 1997 C) Digital Millennium Copyright Act D) Copyright Act of 1976