Plain Training, Inc. ? Plain Training, Inc., is a company that helps people start their own businesses. As part of the training it provides, the company covers many different aspects of entrepreneurship for Internet-based companies. One principle its trainers focus on is customer service. They also stress the importance of connecting with current and potential customers. Developing a social media presence is another focus of Plain Training in its entrepreneur-based sessions. The trainers provide their clients with sufficient market research and statistics to understand trends in various areas that involve the Internet and social media. Plain Training prides itself on helping entrepreneurs launch and maintain successful businesses through a major Internet presence. Refer to Plain

Training, Inc. Plain Training was founded 10 years ago and it's now ready to venture into offering workshops for businesses selling to other businesses primarily through the Internet.  Which of the following is most likely to be a new addition to their agenda?

A. Blogs
B. Video creation
C. Podcasts
D. Photo uploads
E. Webinars


Answer: E

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On January 1, 20X8, Package Company acquired 80 percent of Stamp Company's common stock for $280,000 cash. At that date, Stamp reported common stock outstanding of $200,000 and retained earnings of $100,000, and the fair value of the noncontrolling interest was $70,000. The book values and fair values of Stamp's assets and liabilities were equal, except for other intangible assets which had a fair value $50,000 greater than book value and an 8-year remaining life. Stamp reported the following data for 20X8 and 20X9:  Stamp CorporationYearNet IncomeComprehensiveIncomeDividendsPaid20X8$25,000  $30,000   $5,000  20X9 35,000   45,000    10,000   Package reported net income of $100,000 and paid dividends of $30,000 for both the years.Based on the preceding information, what

is the amount of consolidated comprehensive income reported for 20X9? A. $128,750 B. $138,750 C. $135,000 D. $145,000

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Normally, intense rivalries have a tendency to reduce ____________________

Fill in the blank(s) with correct word

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The partnership's net loss for the first year is $50,000. Nancy's capital balance is $98,000 and Betty's capital balance is $9000 at the end of the year. Calculate the share of profit (loss) to be allocated to Nancy.

Nancy and Betty enter into a partnership agreement whereby they undertake to share profits according to the following rules: (a) Nancy and Betty will receive salaries of $14,500 and $22,500 respectively as the first allocation. (b) The next allocation is based on 20% of each partner's capital balances. (c) Any remaining profit or loss is to be allocated completely to Betty. A) $34,100 B) $(19,600) C) $14,500 D) $(84,100)

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Higher degrees of language fluency can lead to the second-language user being perceived as having a higher ______ in other areas.

A. difference B. similarity C. competency D. behavior

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