Discounting is? 1. the determination of present value 2. the determination of future value 3. expressing the present in the future 4. expressing the future in the present

A. ?1 and 3
B. ?1 and 4
C. ?2 and 3
D. ?2 and 4


Answer: B

Business

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Dividends to preferred stockholders are deducted from net income when calculating the return on common stockholders' equity ratio because

a. dividends are not an expense on the income statement. b. the ratio is an indicator of the return on "common" stockholders' equity, not the return on preferred stock. c. dividends are only available for distribution to common stockholders. d. conservatism indicates that shareholders prefer a smaller numerator.

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Retailers are increasingly likely to reach their customers by using a single channel

Indicate whether the statement is true or false

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Standard costs are based solely on expected future costs and conditions

Indicate whether the statement is true or false

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What is the psychological contract?

a. The psychological addendum to an employee’s hiring contract b. The assumptions people have about how the organization should treat them c. An implicit contract built between employees and colleagues over time d. The sum of the implicit and explicit agreements we believe we have with our organization

Business