________ would be a common source of financing in international trade
A) Commercial paper
B) Negotiable CDs
C) Treasury bonds
D) Banker's acceptances
D
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A change in accounting principle from one that is not generally accepted to one that is generally accepted should be treated as
A) an error and corrected by prior period adjustment. B) a change in accounting principle and the cumulative effect included in net income. C) a change in accounting principle and prior period financial statements are restated. D) a change in accounting principle and adjustments made prospectively.
In a period of rising sales, utilizing past cost and expense ratios (percent-of-sales method) when preparing pro forma financial statements will tend to ________
A) overstate costs and overstate profits B) overstate costs and understate profits C) understate costs and overstate profits D) understate costs and understate profits
A(n) _____ is a defined group that managers feel is most likely to buy a firm's product.
A. target market B. buying center C. aggregated unit D. consumer cluster E. demographic sample
An option that gives the owner the right to buy a financial instrument at the exercise price within a specified period of time is a(n) ________
A) call option B) put option C) American option D) European option