The SQL command ________ defines a logical table from one or more tables or views
A) create table
B) alter table
C) create view
D) create relationship
C
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If people form their expectations using all the information available to them, they are said to have
A. informed expectations. B. rational expectations. C. irrational forecasts. D. an information set.
Panther Company does not want to bear the risk that interest rates may increase in year two of the loan. Aegean Company believes that rates may decrease and they would prefer to have variable debt. So the two companies enter into an interest rate swap agreement whereby Aegean agrees to make Panther's interest payment in 2015 and Panther likewise agrees to make Aegean's interest payment in 2015
The two companies agree to make settlement payments, for the difference only, on December 31 . 2015 . If the interest rate on December 31 . 2014 is 1 . percent, what amount will Panther report as the fair value of the interest rate swap at December 31 . 2014 (answers rounded to the nearest dollar)? a. $0 b. $10,715 c. $12,000 d. $600,000
Information that focuses on lifestyles, modes of living, needs, motives, attitudes, and so
forth are referred to as psychographic information. Indicate whether the statement is true or false
Barbeau Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: MillingCustomizingMachine-hours 17,000 13,000Direct labor-hours 2,000 5,000Total fixed manufacturing overhead cost$119,000$42,000Variable manufacturing overhead per machine-hour$1.60 Variable manufacturing overhead per direct labor-hour $4.30 During the current month the company started and finished Job A492. The following data were
recorded for this job: Job A492:MillingCustomizingMachine-hours 90 20Direct labor-hours 20 50The amount of overhead applied in the Milling Department to Job A492 is closest to: A. $756.00 B. $144.00 C. $774.00 D. $146,200.00