A stock dividend is recorded with a transfer from:

A. Retained earnings to paid-in capital.
B. Retained earnings to assets.
C. Assets to contributed capital.
D. Contributed capital to retained earnings.
E. Contributed capital to assets.


Answer: A

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The accumulated benefit obligation measures

a. the pension obligation on the basis of the plan formula applied to years of service to date and based on existing salary levels. b. an estimated total benefit at retirement and then computes the level cost that will be sufficient, together with interest expected to accumulate at the assumed rate, to provide the total benefits at retirement. c. the pension obligation on the basis of the plan formula applied to years of service to date and based on future salary levels. d. the shortest possible period for funding to maximize the tax deduction.

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In the ________ group technique, after a brainstormed list of solution options is created, group members rank, rate or evaluate the alternatives in terms of the degree to which each alternative solves the problem.

Fill in the blank(s) with the appropriate word(s).

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In conducting a traffic count for a fast-food franchise, it is important to concentrate on the proportion of high-income individuals passing a prospective location

Indicate whether the statement is true or false

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Which of the following is NOT one of the factors in parameter design?

a. control factors b. signal factors c. noise factors d. input factors

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