The strategic groups concept is valuable for identifying groups with ________ competitive positions.
A. marginal
B. healthy
C. exceptional
D. poor
Answer: A
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A pension plan that requires the employer to make annual pension contributions, with no promise to employeesregarding future pension payments, is termed
a. funded b. unfunded c. defined benefit d. defined contribution
Which of the following is a requirement of the Sarbanes-Oxley Act?
A) An outside auditor must evaluate the client's internal controls and report on the internal controls as part of the audit report. B) The Public Company Oversight Board must conduct audits of public companies. C) The accounting firm that audits a public client must also provide consulting services for the same client. D) The Public Company Oversight Board must create new accounting standards.
The rate of interest actually paid or earned, is the ________ interest rate
A) effective B) nominal C) discounted D) continuous
Which of the following is true with respect to the General Fund?
A. The General Fund is always considered to be a major fund when preparing fund basis financial statements. B. The General Fund is considered to be a major fund if the combined total of assets, liabilities, revenues and expenses exceeds 10% of the total of all governmental funds. C. The General Fund is not reported as part of the CAFR. D. The General Fund is considered to be a major fund when preparing fund basis financial statements if it bears a financial benefit or burden to the primary government.