Grace is an employee at a multinational company. Considering the inflation over the years, Grace has asked her boss to increase her monthly salary from $6000 to $8000. She has also decided that if her monthly salary is not increased as per her expectations, she will quit her job to start a restaurant. Grace's boss agrees to hike her salary by $1000 only. Which of the following would be considered as the BATNA in this negotiation?
A. Grace's rationale for demanding a salary hike, that is, the inflation over the years
B. The salary demanded by Grace, $8000
C. The hike Grace's boss is willing to give her, $1000
D. Grace's decision to quit her job and start a restaurant
Answer: D
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Charlie's Chocolates' had stock issuances of $86,000 and dividends of $38,000. The company has revenues of $119,000 and expenses of $82,000. Calculate its net income.
A. $48,000. B. $85,000. C. $82,000. D. $37,000. E. $119,000.
Which of the following statements is TRUE if a bond is issued for an amount equal to its face value?
A) The bond's stated interest rate is less than the prevailing market interest rate at time of sale. B) The bond's stated interest rate is the same as the prevailing market interest rate at time of sale. C) The bond's stated interest rate is more than the prevailing market interest rate at time of sale. D) The bond is not secured by specific assets of the issuer.
The firm recognizes an expense when the following condition(s) hold(s)
a. The consumption of the asset results from a transaction that leads to the recognition of revenue. b. The consumption of the asset results from the passage of time. c. The expenditures on advertising must be recognized as expense in the period of expenditure. d. The expenditures on research must be recognized as expense in the period of expenditure. e. all of the above
When a periodic inventory system is used, ________
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