Which technique induces a macro listening climate?
A. note taking
B. leaning toward a speaker
C. walking around
D. rephrasing the speaker’s words
C. walking around
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Which of the following is a characteristic of the Financial Accounting Standards Board?
a. The FASB is composed of five members. b. FASB members must come from CPA firms. c. FASB members are part-time. d. FASB members may retain their positions with previous employers.
The type of cost created from a situation where the production of one service necessarily entails the production of another service is known as a:
a. separable unique cost. b. common cost. c. fixed universal cost. d. variable general cost.
The assets minus the liabilities of a firm reflected on the balance sheet should total
A. to half of the profits. B. the sum of current liabilities. C. the number predicted by the pro forma balance sheet. D. to zero.
Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $300,000, and direct labor costs to be $150,000. Actual overhead costs for the year totaled $330,000, and actual direct labor costs totaled $170,000. At year-end, the balance in the Factory Overhead account is a:
A) $330,000 Debit balance. B) $170,000 Debit balance. C) $10,000 Credit balance. D) $340,000 Credit balance. E) $10,000 Debit balance.