Lately you have noticed the smell of alcohol on Sue's breath when she returns from her morning break and after lunch. You call Sue into your office and offer her the name and phone number for the ________ program.
A. employee assistance
B. health insurance
C. health benefits
D. alternative dispute resolution
E. aided workers'
Answer: A
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Investments that are typically held for short periods of time and sold by the company in the expectation of a profit on the short-term differences in price are classified as
A) available-for-sale securities. B) trading securities. C) held-to-maturity securities. D) marketable securities.
A cause-and-effect study is a major type of descriptive study
Indicate whether the statement is true or false
The following information relates to the defined benefit pension plan of the Steamer Company for the year ending December 31 . 2014: Projected benefit obligation, January 1 .............. $4,600,000 Projected benefit obligation, December 31 ............ 4,729,000 Fair value of plan assets, January 1 ................. 5,035,000 Fair value of plan assets, December 31 ............... 5,565,000
Expected return on plan assets ....................... 450,000 Amortization of deferred gain ........................ 32,500 Employer contributions ............................... 425,000 Benefits paid to retirees ............................ 390,000 Settlement rate ...................................... 10% The net periodic pension cost reported in the income statement for 2014 would be a. $11,500. b. $24,000. c. $36,500. d. $59,000.
In a 1976 discussion memorandum, the FASB defined the new entity approach to accounting for business combinations as a method which:
a. results in the assets and liabilities of the subsidiary being valued at market value at the time of acquisition, and the parent’s assets and liabilities being valued at book value. b. results in the assets and liabilities of the parent being valued at market value at the time of acquisition, and the subsidiary’s assets and liabilities being valued at book value. c. results in all entities’ assets and liabilities being revalued to market values at the time the combination originates. d. uses the book values of the combining companies.