Answer:
b)
Annual Depreciation expense= $58,800
Explanation:
According to International Accounting standards(IAS) 16 property plan and equipment (PPE), the cost of an asset is the purchase cost plus other costs of bringing it to the intended working conditions.
So we will add the purchase cost to installation , freight charges.
Cost of assets = 300,000 + 14,000 + 40,000 =$354,000
Annual depreciation = (Cost - Scrap Value)/ Number of years
= (354,000 - 60,000)/5
=$58,800
Annual Depreciation expense= $58,800
fluctuates more than measures of inflation that include food and energy prices.
gives a better measure of ongoing, sustained price changes.
provides a real, rather than a nominal, rate of inflation.
Answer:
gives a better measure of ongoing, sustained price changes.
Explanation:
Answer:
I can lend her $3364 today
Explanation:
A = P(1 + r)^n
A = $3500
r = 2% = 2/100 = 0.02
n = 2 years
3500 = P(1 + 0.02)^2
3500 = P(1.02)^2
P = 3500/1.0404 = $3364 (to the nearest whole number)
Cultural competence
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Answer and Explanation:
The journal entries are shown below:
1. On July 1 2019
Machinery Dr $67,000
Fixture & Fittings Dr $68,000
Vehicles Dr $35,000
Current assets Dr $12,000
Goodwill Dr $28,000
To Current liabilities $18,000
To Share Capital (80,000 × $1 ) $80,000
To Paid in capital in excess of par 112,000 {80,000 × ($2.40 - $1)}
(Being the acquisition is recorded)
For recording this we debited all assets as it increased the values of assets and credited the liabilities and stockholder equity as it also increased
2. On July 1 2019
Paid in capital in excess of par $1,600
To Cash $1,600
(Being the share issuance cost is recorded)
For recording this we debited the paid in capital as it reduced the stockholder equity and credited the cash as it reduced the assets
Working notes:
For goodwill amount
= Purchase consideration - net identifiable assets
= $192,000 - $164,000
= $28,000
The net identifiable asset come from
= $67,000 + $68,000 + $35,000 + $12,000 - $18,000
= $164,000
(B) most usually stem from collaborative efforts with strategic allies.
(C) are usually bundles of skills and know-how that most often grow out of the combined efforts of cross-functional work groups and departments performing complementary activities at different locations in a firm's value chain.
(D) tend to result in competitive advantage when they involve highly specific technologies and are grounded in a company's own deep technical expertise.
(E) typically are built rapidly, usually in conjunction with important product innovations.
Answer: C) are usually bundles of skills and know-how that most often grow out of the combined efforts of cross-functional work groups and departments performing complementary activities at different locations in a firm's value chain.
Explanation: Core competencies and competitive capabilities are best defined as a collection of skills and know-how that most often grow out of the combined efforts of cross-functional work groups and departments performing complementary activities at different locations in a firm's value chain. Core competencies are the various arrays of resources and capabilities that the strategic advantages of a business is composed of. Businesses have to define, grow, and exploit its core competencies across work groups and departments in order to succeed against competition. In this they build up capabilities that leads to a better performance in relation to their competitors driving profits and gaining more market share.
Answer:
The correct answer is letter "C": are usually bundles of skills and know-how that most often grow out of the combined efforts of cross-functional work groups and departments performing complementary activities at different locations in a firm's value chain.
Explanation:
Core competencies represent all the abilities employees of a company can contribute to improving efficiency and effectiveness. Competitive capabilities are those that allow a company to outstand its competitors' performance. Within a value chain, both core competencies and competitive capabilities must be effectively allocated to increase the firm's comparative advantage.
b. No, the NPV calculation will take into account not only the project's cash inflows but also the timing of cash inflows and outflows. Consequently, Project B could have a larger NPV than Project A, even though Project A has larger cash inflows.
c. No, the NPV calculation is based on percentage returns. So, the size of the project's cash flows does not affect a project's NPV.
Answer:
b. No, the NPV calculation will take into account not only the project's cash inflows but also the timing of cash inflows and outflows. Consequently, Project B could have a larger NPV than Project A, even though Project A has larger cash inflows.
Explanation:
The net present value is the present value of after tax cash flows from an investment less the amount invested.
An example:
Suppose there are two projects with a cash outlay of $500.
The cash flow for project A :
Cash flow from year 1 to 3 =$0
Cash flow from year 4 to 7 =$ 500
WACC = 10%
Using a financial calculator, the NPV =$690.78
The cash flow for project B
Cash flow for year one and two =$300
Cash flow for year three = $100
Cash flow for year four and five =$500
WACC = 10%
using a financial calculator, the NPV = $747.76
From this example, even though the cash flow from project A is higher than the cash flow from project B, project B's NPV is higher.
I hope my answer helps you.