Process value analysis (PVA) identifies all activities of a production and/or assembly operation for the purpose of
A) preparing budgets based on activity centers.
B) determining the value of the process.
C) replacing cost drivers used in cost assignment analyses with activities.
D) relating cost assignment to the activities that caused the cost to be incurred.
B
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The journal entry Pierce will record on June 30 will include a
a. credit to Interest Revenue for $2,400 b. debit to Cash for $3,600 c. credit to Cash for $2,400 d. credit to Interest Receivable for $1,200
Which one of the following is, according to chapter 15 of your textbook, characteristic of contemporary globalization?
a. The internationalization of financial markets and corporate strategies b. The diffusion of technology, R & D, and knowledge worldwide c. The emergence of global media d. All of the above
Compared to corporations, what is the primary disadvantage of partnerships as forms of business organizations??
A. ?The tax rates applied to partnerships are higher than the tax rates applied to corporations. B. ?Any dividends paid to the owners of a partnership business are taxed twice, once at the partnership level and once at the personal, or individual level. C. ?Partnerships generally are more complex to form (start up) than corporations. D. ?Partnerships have unlimited lives whereas corporations do not. E. ?The owners of a partnership, that is, the partners, have unlimited liability when it comes to business obligations whereas the owners of a corporation have limited liability.
Pond Stock Inc is a start-up fishery with prospects but no profits as of yet. Pond Stock may be most likely to obtain financing successfully by
a. applying to banks, which are generally willing to lend to start-ups. b. approaching foreign governments, under which investment laws are less strict than in the United States. c. attracting venture capital, of which there is more than enough available. d. crowdfunding.