The transaction costs of completing a business agreement or deal of some sort, over and above the price of the deal, can include all of the following except
A. the costs of searching for an attractive target.
B. the premium cost.
C. the costs of evaluating its worth.
D. the costs of completing the transaction.
E. bargaining costs.
Answer: B
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A company's December 31 work sheet for the current period appears below. Based on the information provided, what is net income for the current period? Unadjusted Trial Balance Adjustments Debit Credit Debit CreditCash1025? Accounts receivable 350? Prepaid insurance4100? 200?Supplies230? 120?Equipment11,820? Accumulated depreciation-equipment 240?Accounts payable 1640? Salaries payable 365?Unearned fees 5000? 425? Retained earnings 10,180? Dividends2150? Fees earned 7500? 425? 350?Rent expense2000? Salaries expense2600? 365? Utilities expense395? Insurance
expense 200? Supplies expense 120? Depreciation expense-equipment 240? Totals24,320? 24,320? 1700? 1700?? A. $2505. B. $6120. C. $2660. D. $1700. E. $2355.
The Revised Uniform Partnership Act (RUPA) holds that property belongs to the partnership if it was transferred to:
A. any partner by a transfer document indicating the partner's status as a partner or otherwise indicating that a partnership exists. B. general partners only by a transfer document that specifically names the partnership indicating that partnership exists. C. any partner by transfer document under the charging order. D. the partners in their individual capacities.
Morris Corp. uses dollar-value LIFO. Certain information follows: Ending Inventory? Year Current Cost Index 2015 $10,000 100 2016 11,845 103 2017 12,096 108 2018 13,090 110 Compute the ending 2018 inventory.
A. $11,900 B. $11,985 C. $12,006 D. $12,090
Which of the following statements regarding identification of goods under the UCC is false?
A) Unborn animals must come into existence before they can be identified. B) Identification can be made in any manner explicitly agreed to by the parties to the contract. C) Risk of loss may shift to the buyer before identification occurs. D) Purchased goods that are part of a larger mass are identified when designated as the goods sold to the buyer.