Buyer power, supplier power, threat of substitute products or services, threat of new ________ and rivalry among existing competitors are all included in Porter's Five Forces Model.
Fill in the blank(s) with the appropriate word(s).
Entrants
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Which cultural group relies strongly on recommendations from opinion leaders within their social network?
A) Europeans B) South Americans C) Africans D) Americans E) Asians
When a firm uses the par value method to account for treasury shares, ________________. The par value method requires specific identification of the date and initial proceeds of the shares repurchased, which is why firms seldom use this method
a. the accountant debits the Treasury Stock—Common account for the par value of the repurchased shares, debits Additional Paid-In Capital for the difference between the original issue price of the shares and par value, and plugs Retained Earnings for any difference between the repurchase price and the original issue price. b. the accountant debits the Common Stock account for the par value of the repurchased shares, debits Additional Paid-In Capital for the difference between the original issue price of the shares and par value, and plugs Retained Earnings for any difference between the repurchase price and the original issue price. c. the accountant debits the Common Stock account for the par value of the repurchased shares, credits Additional Paid-In Capital for the difference between the original issue price of the shares and par value, and plugs Retained Earnings for any difference between the repurchase price and the original issue price. d. the accountant debits the Retained Earnings account for the par value of the repurchased shares, credits Additional Paid-In Capital for the difference between the original issue price of the shares and par value, and plugs Common Stock account for any difference between the repurchase price and the original issue price. e. the accountant debits the Retained Earnings account for the par value of the repurchased shares, debits Additional Paid-In Capital for the difference between the original issue price of the shares and par value, and plugs Common Stock account for any difference between the repurchase price and the original issue price.
Which of the following errors, each considered individually, would cause the trial balance totals to be unequal?
A) a transaction was not posted B) a payment of $67 for insurance was posted as a debit of $42 to Prepaid Insurance and a credit of $42 to Cash C) a payment of $1,311 to a creditor was posted as a debit of $3,111 to Accounts Payable and a debit of $311 to Accounts Receivable D) cash received from customers on account was posted as a debit of $680 to Cash and a credit of $680 to Accounts Payable
Which of the following criteria has been most used by standard-setting bodies as the basis for evaluating the level of investor influence?
a. Controlling influence on the board of directors b. Operating control c. Managerial control d. Percentage of voting stock owned