Key benefits of brand equity to a company include:
a. price premiums
b. increased loyalty
c. reduced litigation
d. harmonious labor relations
e. a and b only
e
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Central Investments bought 4,000 shares of Benet Company common stock on January 1, 2018, for $20,000, and 4,000 shares of Roy Company common on July 1, 2018, for $24,000. Benet declared dividends on December 31, 2018 of $3,000. At the end of 2018, the fair value of Roy was $30,000 and the fair value of Benet was $28,000. At the end of 2019, the fair value of Roy was $32,000 and the fair value of Benet was $24,000. These investments are reported in the long-term asset section of Central's balance sheet. Central owns 8% of Benet Company and 12% of Roy Company. Assume that the Roy Company stock was sold during 2020 for $31,000. The proper accounting recognition at the date of sale was
A. a realized gain of $6,000. B. an unrealized loss $1,000. C. a realized gain of $7,000. D. a realized loss of $1,000.
To carry out their plans, firms require financing, that is, funds from owners and creditors. Owners provide funds to a firm and in return receive ownership interests. For a corporation, the ownership interests are:
a. Common Stock Shares b. Corporate Bonds c. Notes Receivable d. Notes Payable e. Certificates of Deposit
While unions cannot make direct contributions to political candidates, but they can establish _______________________ that can directly support candidates.
Fill in the blank(s) with the appropriate word(s).
The database design process
a. begins with determining what the users want b. is a task that only upper management should manage c. begins with a budget estimate d. requires outside consultant services