The Discount on Bonds Payable account is:

A. A contra liability.
B. A liability.
C. An expense.
D. A contra expense.
E. A contra equity.


Answer: A

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On a corporate balance sheet, earned capital is also known as

A) common stock. B) paid-in capital. C) retained earnings. D) contributed capital.

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Which of the following statements is false?

a. All the above statements are false. b. The material inventory includes both direct and indirect materials. c. A manufacturing company has 3 types of inventory: Direct material, Indirect material and work in process. d. Service companies do not have a finished goods inventory.

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In the context of market channels, the use of local distribution networks to reach target customers is identified in the ________ channel factor.

A. continuity B. control C. cost D. character E. coverage

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Which of the following is a goal of an effective introduction to a presentation?

a. Provide relevant statistics. b. Use jargon and technical terms. c. Establish rapport. d. Cover three to five major points.

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