Which of the following is the common term for the representation of multidimensional information?
A. Block
B. Square
C. Cube
D. Column
Answer: C
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A corporation dealing in foreign exchange may desire to obtain an exchange quote between the pound and franc, whose values are both expressed relative to the dollar. ____ are used to determine such a relationship.
a. Spot exchange rates b. Forward exchange rates c. Cross exchange rates d. Option exchange rates
Borrowers know more about their abilities to repay loans than the banks do. This is a situation of
A. adverse selection. B. rational behavior. C. credit crunch. D. bank run.
On April 1 . 2014, Ziba Inc purchased as a temporary investment $100,000, face amount, 10% U.S. Treasury notes; they pay interest semiannually on January 1 and July 1 . The notes were purchased at 102 . Which of the following entries correctly records this purchase?
a. Trading Securities--10% U.S. Treasury Notes. 100,000 Interest Receivable......................... 2,500 Premium on Trading Securities............... 2,000 Cash..................................... 104,500 b. Trading Securities--10% U.S. Treasury Notes. 102,000 Interest Receivable......................... 2,500 Cash..................................... 104,500 c. Trading Securities--10% U.S. Treasury Notes. 100,000 Interest Receivable......................... 4,500 Cash..................................... 104,500 d. Trading Securities--10% U.S. Treasury Notes. 102,000 Cash..................................... 102,000
What is the best definition of an accounting period?
a. Any 12-month period b. The calendar year c. The period between any two balance sheet dates d. The period in which the major income-producing activity occurs e. The period between any two income statement dates