Which of the following is NOT true regarding a letter of credit?

A) The importer and exporter agree on a transaction.
B) The importer applies to its local bank for the issuance of a letter of credit.
C) The exporter applies to its local bank for the issuance of a letter of credit.
D) The importer's bank cuts a sales contract based on its assessment of the creditworthiness of the importer.


Answer: C

Business

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X2 issued callable bonds on January 1, 2021. The bonds pay interest annually on December 31 each year. X2's accountant has projected the following amortization schedule from issuance until maturity:DateCash PaidInterest ExpenseDecrease in Carrying ValueCarrying Value01/01/2021         $104,212 12/31/2021$7,000 $6,253 $747  103,465 12/31/2022 7,000  6,208  792  102,673 12/31/2023 7,000  6,160  840  101,833 12/31/2024 7,000  6,110  890  100,943 12/31/2025 7,000  6,057  943  100,000 X2 issued the bonds for:

A. $104,212. B. $107,000. C. $100,000. D. Cannot be determined from the given information.

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Angel Heating Co reported $27,000 of net income. The company uses the visual inspection method to complete the statement of cash flows. Additional information is listed below: Account Change Prepaid assets $400 increase Inventory 700 decrease Accounts payable 250 decrease Dividends payable 50 increase ? The net cash provided by operating activities was

A) $27,150. B) $27,050. C) $26,900. D) $26,850.

Business

Which of the following statements is not true of frequent-shopper programs?

A. Frequent-shopper programs are programs that identify and provide rewards to customers who patronize a retailer. B. Frequent-shopper programs are also commonly called loyalty programs. C. Frequent-shopper programs can provide customer information automatically to the retailer when customers have their program card scanned at the time of transaction. D. Frequent-shopper cards are issued on the basis of market basket analysis. E. Frequent-shopper programs include a private-label credit card offered by a retailer.

Business

Name the three parties involved in a smurf attack

Business