Company-sponsored pension plans are regulated by
A)
the Employee Retirement Benefit Act (ERBA).
B)
the Old-Age, Survivors, Disability, and Health Insurance Act (OASDHI).
C)
the Retirement Accounting Standards Board (RASB).
D)
the Employee Retirement Income Security Act (ERISA).
D
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Pratte Boat Wash's cost formula for its cleaning equipment and supplies is $2,460 per month plus $49 per boat. For the month of April, the company planned for activity of 58 boats, but the actual level of activity was 18 boats. The actual cleaning equipment and supplies for the month was $3,470.The spending variance for cleaning equipment and supplies in April would be closest to:
A. $1,832 F B. $128 U C. $1,832 U D. $128 F
The deadweight loss of a tariff is
a. a welfare loss since it promotes inefficient production. b. a welfare loss since it reduces the revenue for the government. c. not a welfare loss because society as a whole doesn't pay for the loss. d. not a welfare loss since only business firms suffer revenue losses.
Richard wants to purchase Maria's farm. Maria leads Richard to believe that Simon is her agent, even though he is not. Which of the following statements is true of this scenario?
A) Simon cannot represent Maria as she has not authorized him to be her agent. B) Agency through ratification grants Richard the authority to buy Maria's farm. C) Maria is estopped from denying that Simon is her agent. D) Simon can act on behalf of Maria only if she suffers from an illness that renders her mentally incompetent to take any decisions.
The stated purpose(s) of Article 2 of the UCC is/are:
a. to simplify the law governing sales. b. to permit the continued development of business practices through custom and usage. c. to make the laws governing sales uniform among the various states. d. All of the above are correct.