______ defined as the process of assimilating new knowledge and skills in consequence of experience or practice, which will bring about relatively permanent changes in behavior.
a. Competencies are
b. Learning is
c. Knowledge is
d. Training is
b. Learning is
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A typical purchasing manager
A. seeks the lowest possible cost. B. tries to satisfy both individual needs and company needs. C. has the final decision on all purchases. D. buys strictly on economic needs. E. All these answers are correct.
Priority Company, which applies overhead to production on the basis of machine hours, reported the following data for the period just ended:Actual units produced: 9,000Actual variable overhead incurred: $54,400Actual machine hours worked: 16,000Standard variable overhead cost per machine hour: $3.50If Priority estimates two hours to manufacture a completed unit, the company's variable-overhead efficiency variance is:
A. $7,000 favorable. B. $1,600 unfavorable. C. $7,000 unfavorable. D. $1,600 favorable. E. None of the answers is correct.
A company calls its bonds at a price of $105,000. The face value is $100,000 and the carrying value of the bonds at the retirement date is $103,745. The issuer's journal entry to record the retirement will include a:
A. Credit to Gain on Bond Retirement. B. Debit to Premium on Bonds. C. Credit to Premium on Bonds. D. Debit to Discount on Bonds. E. Credit to Bonds Payable.
During a period of rising inventory prices, the amount of ending inventory reported on the balance sheet will be lower using the LIFO cost flow method than with FIFO.
Answer the following statement true (T) or false (F)