When analyzing foreign statements, all of the following are accurate positions of non-current liabilities listings except:
a. After total equity
b. Before current liabilities
c. After share capital
d. After current liabilities
d
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Jurica Corporation has two production departments, Forming and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: FormingCustomizingMachine-hours 19,000 15,000Direct labor-hours 4,000 6,000Total fixed manufacturing overhead cost$100,700$63,000Variable manufacturing overhead per machine-hour$2.00 Variable manufacturing overhead per direct labor-hour $3.90The predetermined overhead rate for the Customizing Department is closest to:
A. $14.40 per direct labor-hour B. $3.90 per direct labor-hour C. $4.55 per direct labor-hour D. $10.50 per direct labor-hour
Robert had a dispute with his neighbor regarding the location of the property line. Robert's attorney suggests to Robert that both parties contribute funds toward hiring individuals to serve on a nonbinding jury and render a suggested verdict. Which of the following is the appropriate term for that type of procedure?
a. Summary jury trial b. Nonbinding jury trial c. Private jury trial d. Procedural jury trial
Miller is the owner of a restaurant that has several franchises. One of the franchisees owes Miller a sum of $18,000 for the goods that he had bought from Miller on credit. In this scenario, the money owed to Miller is known as _____.
A. checkoff B. the freight expense C. accounts receivable D. the laid-down cost
A project requires an initial investment of $389,600. The project generates free cash flow of $540,000
at the end of year 4. What is the internal rate of return for the project? A) 38.6% B) 8.5% C) 6.9% D) 138.6%