Vesting guarantees

A. withdrawal of benefits at any time.
B. automatic funding of pension plans.
C. accrued pension benefits at retirement age.
D. selection of pension options.


Answer: C

Business

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Richards Corporation had net income of $250,000 and paid dividends to common stockholders of $50,000 . It had 50,000 shares of common stock outstanding during the entire year. Richards Corporation's common stock is selling for $35 per share. The price-earnings ratio is

a. 7 times b. 14 times c. 2 times d. 5 times

Business

The cash account is affected by all of the entity's business processes.

Answer the following statement true (T) or false (F)

Business

On November 12, Higgins, Inc., a U.S. Company, sold merchandise on credit to Kagome of Japan at a price of 1,500,000 yen. The exchange rate was $0.00837 per yen on the date of sale. On December 31, when Higgins prepared its financial statements, the exchange rate was $0.00843. Kagome paid in full on January 12, when the exchange rate was $0.00861. On December 31, Higgins should prepare the following journal entry:

A. No journal entry is required until the amount is collected. B. Debit Accounts Receivable-Kagome $90; credit Foreign Exchange Gain $90. C. Debit Foreign Exchange Loss $90; credit Sales $90. D. Debit Sales $90; credit Foreign Exchange Gain $90. E. Debit Foreign Exchange Loss $90; Accounts Receivable-Kagome $90.

Business

What type of challenge occurred when the problem employees encountered was clearly defined but difficult to solve?

A. an adaptive challenge B. a technical challenge C. a technical and adaptive challenge D. a non-challenge

Business