________ represent an organization's attempt to gain increased efficiency through specialization, which can include, for example, concentrating on certain classes of customers
Fill in the blanks with correct word
Focused processes
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An accountant explains how to construct a “CD ladder,” a technique that enables investors to benefit from the high interest rates of long-term certificates of deposit without losing access to their money for overly long periods of time. This is an example of which type of informative presentation?
a. exploratory b. explanatory c. descriptive d. demonstrative
When a piece of equipment's capacity is exceeded, its capacity can be increased by adding new hardware. This is commonly known as:
a. adaptability c. scalability b. middleware d. computability
On December 31, Year 1, Gaskins Co. owed $4,500 in salaries to employees who had worked during December but will not be paid until January, Year 2. If the year-end adjustment is properly recorded on December 31, Year 1, what will be the effect of this accrual on net income and cash flows from operating activities reported for Year 1?
A. Increase in net income; decrease in cash flow from operating activities B. Decrease in net income; no effect on cash flow from operating activities C. No effect on net income; no effect on cash flow from operating activities D. No effect on net income; decrease in cash flow from operating activities
The Labrador Falls Company has three divisions: A Division, B Division, and C Division. A B CSales$320,000 $540,000 ? Net operating income 60,000 ? $24,000 Residual income ? 36,000 14,400 Average Division Assets ? ? 80,000 Cost of Capital 12% 16% ? Profit Margin 20% 5% ? Asset Turnover ? 4.0 ? Return on investment 15% ? ? What was A Division's residual income last year?
A. 18%. B. 20%. C. 8%. D. 12%.