If a contingency that is probable can be reasonably estimated, a liability is recorded and an expense is accrued

Indicate whether the statement is true or false


TRUE

Business

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Which of the following statements (with regard to time) is least likely to be important as a core competency for a company?

a. the time (or duration) for which a customer uses the product b. the time to develop a product c. the time to deliver a product d. the time to receive supplies

Business

The balancing test is:

A) used in reviewing legislation of Congress that regulates interstate commerce B) used to review state legislation that regulates interstate commerce. C) used to determine the balance of power among the three branches of government at the federal level. D) the test used to determine Fourth Amendment violations.

Business

The principal drawback of 3DES is that the algorithm is relatively sluggish in software.

Indicate whether the statement is true or false.

Business

Sperle Corporation has provided the following data concerning its stockholders' equity accounts: Year 2Year 1Stockholders' equity:        Common stock, $5 par value$400,000 $400,000   Additional paid-in capital 60,000  60,000   Retained earnings 654,000  630,000 Total stockholders' equity$ 1,114,000 $ 1,090,000 Net income for Year 2 was $30,400. Dividends on common stock during Year 2 totaled $6,400. The market price of common stock at the end of Year 2 was $3.08 per share.The company's earnings per share for Year 2 is closest to:

A. $0.68 per share B. $0.54 per share C. $8.18 per share D. $0.38 per share

Business