...Solution Manual Chapter 1 - Accounting for Intercorporate Investments 1. a. If the investor acquired 100% of the investee at book value, the Equity Investment account is equal to the Stockholders’ Equity of the investee company. It, therefore, includes the assets and liabilities of the investee company in one account. The investor’s balance sheet, therefore, includes the Stockholders’ Equity of the investee company, and, implicitly, its assets and liabilities. In the consolidation process, the balance sheets of the investor and investee company are brought together. Consolidated Stockholders’ Equity will be the same as that which the investor currently reports; only total assets and total liabilities will change. b. If the investor owns 100% of the investee, the equity income that the investor reports is equal to the net income of the investee, thus implicitly including its revenues and expenses. Replacing the equity income with the revenues and expense of the investee company in the consolidation process will yield the same net income. 2. FASB ASC 323-10 provides the following guidance with respect to the accounting for receipt of dividends using the equity method: The equity method tends to be most appropriate if an investment enables the investor to influence the operating or financial decisions of the investee. The investor then has a degree of responsibility for the return on its investment, and it is appropriate to include in the results of operations...
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...复习题： 4.答：不同意。如课本中所述，所有的通信会话都有客户端和服务器端。在P2P文件共享应用中，接收文件的一方是客户端，发送文件的一方是接收端。 5.答：目的主机的IP地址和目的端口号。 9.答：SSL运行在应用层。SSL socket从应用层获取未加密的数据，加密后，传递给TCP socket。如果应用程序的开发者想要用SSL来强化UDP，他必须把SSL代码包含到应用程序中。 12.答：当用户第一次访问网站时，网站返回一个cookie号。cookie号存储在用户的主机上，由浏览器管理。在每一次后续的访问（或购物）时，浏览器将cookie号发回站点。因此站点知道这个用户（更准确的说，是这个浏览器）在访问站点。 16.答：报文通过从Alice的主机发送到邮件服务器，使用HTTP协议。Alice的邮件服务器将报文发送到Bob的邮件服务器，使用SMTP协议。Bob将报文从他的邮件服务器传输到他的主机，使用POP3协议。 17. [pic] Figure: A sample mail message header Received：该首部表示SMTP服务器发送和接受邮件报文的序列号，包含各自的时间戳。 这个例子中有4个“Received：”首部。这意味着这和邮件报文在到达接受者的邮箱之前经过了5个不同的SMTP服务器。 ● 第四个“Received：”首部表示邮件报文从发送者的SMTP服务器流向传输服务器链中的第二个SMTP服务器。发送者的SMTP服务器的地址是65.55.135.123，第二个SMTP服务器是by 130fd.bay130.hotmail.msn.com。 ● 第三个“Received：”首部表示邮件报文从服务器链中的第二个SMTP邮件服务器流向第三个SMTP服务器，然后继续。 ● 最后，第一个“Received：”首部表示邮件报文从服务器链中的第四个SMTP服务器流向最后一个SMTP服务器（例如，接受者的邮件服务器）。 Message-id: 报文的编号是BAY130- F26D9E35BF59E0D18A819AFB9310@phx.gbl (by by130fd.bay130.hotmail.msn.com)。Message-id是一个在报文创建时，由邮件系统分配的独一无二的字符串。 From: 表示邮件发送者的email地址。在上面的例子中，发送者是prithuladhungel@hotmail.com To: 表示邮件接受者的email地址。在上面的例子中，接受者是prithula@yahoo.com Subject: 表示邮件的标题（如果发送者指定）。在上面的例子中，发送者指定的标题是“Test mail” Date: 发送者发送邮件时的日期和时间。在这个例子中，发送者发送邮件的日期是19th May 2007，时间是23:52:36 GMT。 Mime-version: 邮件使用的MIME版本。在这个例子中是1.0。 Content-type: 在邮件报文主体的内容的类型。在这个例子中，是“text/html”。 Return-Path: 指定当邮件接受者想回复发送者时，回复邮件的发送地址。也被发送者的邮件服务器用来在发送错误时，返回不可发送的邮件报文。在这个例子中，返回路径是prithuladhungel@hotmail.com。 习题： 1. a) F b) T c) F d) F 4.答：a)请求的文档的URL是http://gaia...
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...Here is one possible solution to Assignment 1. Following the solution, I have written some important general comments on programming issues and submitting assignments. Program Description: This program will accept the lengths and widths of four rooms from the user, then use this data to compute the total area. The result will be displayed for the user. Analysis: Inputs: There are eight inputs: the lengths and widths of each room. Outputs: There is one output: the total area. Obtaining the Outputs from the Inputs: For each room, we have to multiply the length by the width to get the area. Then the four room areas are added to get the total area. Mathematical Formulas: Area of a rectangle: Area = Length * Width. Total area of a complex figure: add the areas of the parts. Variables table: Name Data Type Usage Length1 Float Length of room 1 in feet Width1 Float Width of room 1 in feet. Length2 Float Length of room 2 in feet Width2 Float Width of room 2 in feet. Length3 Float Length of room 3 in feet Width3 Float Width of room 3 in feet. Length4 Float Length of room 4 in feet Width4 Float Width of room 4 in feet. Area1 Float Area of room 1 in square feet Area2 Float Area of room 2 in square feet Area3 Float Area of room 3 in square feet Area4 Float Area of room 4 in square feet TotalArea Float Total area in square feet Test Cases: [I omit this as nearly everyone presented good cases] Pseudocode: BEGIN PROGRAM Declare Length1, Width1, Length2...
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...BMGT220 Week 4 homework solutions Click Link Below To Buy: http://hwaid.com/shop/bmgt220-week-4-homework-solutions/ Compute the ending inventory using the perpetual weighted average method below. These are the same transactions used in week 3 homework: units price 1-Jan Beginning inventory 3,500 $ 3.00 14-Jan Bought 1,500 $ 3.15 5-Feb Sold 1,000 22-Feb Bought 2,000 $ 3.20 7-Mar Sold 1,500 15-Mar Sold 2,000 5-Apr Bought 1,000 $ 3.25 10-Apr Sold 800 12-Apr Sold 800 22-Apr Sold 500 4-May Sold 600 10-May Bought 2,000 $ 3.30 25-May Sold 500 Problem 2 Complete journal entries for the following transactions: 1. Sales for the month of June, 2014 were $75,000. Using a percentage allowance method of 1% record the allowance. 2. On June 30, it was determined that two customers with receivables totaling $980 were not likely to pay 3. On July 15, surprisingly one of the customers who owed $400 and was written off on June 30, paid their bill 4. On July 30, our fiscal year ends, the allowance for doubtful accounts has a balance of $1...
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...Chapter 13: 1) E13-14 (5 points); 2) E13-16 (5 points); 3) E13-18 (5 points); 4) E13-19 (1 point); 5) P13-23A (8 points); 6) P13-25A (8 points); 7) P13-33A parts a, b and c only (8 points); 8) P13-39B (8 points); 9) P13-42B (7 points) Solutions: E13-14 (5 points): (a) The cash payback period is: $48,000 ÷ $8,000 = 6 years The net present value is: | | Time Period | | CashFlows | × | 9% DiscountFactor | = | PresentValue | Present value of net annual cash flows | | 1–8 | | $8,000 | | 5.53482 | | $44,279 | Present value of salvage value | | 8 | | 20,000 | | 0.50187 | | 10,037 | | | | | | | | | 54,316 | Capital investment | | | | | | | | 48,000 | Net present value | | | | | | | | $6,316 | Using financial calculator: CF0=-48,000; C01=8,000; F01=7; C02 = 28,000; F02 = 1; I = 9; CPT NPV = 6,315.88 (b) In order to meet the cash payback criteria, the project would have to have a cash payback period of less than 5.6 years (8 × 70%). It does not meet the criteria. However, the net present value is positive, suggesting the project should be accepted. The reason for the difference is that the project’s high estimated salvage value increases the present value of the project. The net present value is a better indicator of the project’s worth. E13-16 (5 points): Project A: | | Time Period | | CashFlows | × | 10% DiscountFactor | = | PresentValue | Present value of net annual cash flows | | 1–8 | | $20,000...
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...BMGT220 Week 5 homework solutions Click Link Below To Buy: http://hwaid.com/shop/bmgt220-week-5-homework-solutions/ To the side of each senario, record the three required journal entries for a purchase at par, a premium purchase, and a purchase of bonds at discount. The first entry has been made for you. Dorchester Inc. invested $100,000 in 5-year bonds issued by Ace Brick Company. The bonds were purchased at par on January 1, 20X1, and bear interest at a rate of 8% per annum, payable semiannually. (a) Prepare the journal entry to record the initial investment on January, 20X1. (b) Prepare the journal entry that Dorchester would record on each interest date. (c) Prepare the journal entry that Dorchester would record at maturity of the bonds. Problem 2 Evaluate the following features or comments and decide if the description would pertain to a capital lease or an operating lease. Operating Lease Capital Lease The lessee reports the leased asset on its balance sheet x Payments are reported fully as rent expense x Ownership of the property passes to the lessee by the end of the lease term x The lease term is at least 75% of the remaining life of the property x Interest expense is measured and reported by the lessee x Depreciation of the leased asset is not reported by the lessee x At the inception of the lease, the lessee records both an asset and liability x ...
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...BMGT220 Week 6 homework solutions Click Link Below To Buy: http://hwaid.com/shop/bmgt220-week-6-homework-solutions/ Problem 1 On October 1, 20X4, Farmer Engineering Services purchased a new laser surveying instrument. Farmer paid $5,000 down and executed the following promissory note: ………………………. ………………….. Problem 2 Examine the following items and prepare the current liabilities section of the Balance sheet for Annapolis Corporation as of December 31, 2007 The beginning of year accounts payable was $100,000. Purchases on trade accounts during the year were $650,000, and payments on account were $610,000. The company incurs substantial costs for electricity to run its servers and air conditioning systems. As of December 31, 2007, it is estimated that $55,000 of electricity has been used, although the monthly billing for December has not yet been received. Annapolis Corporation sells web hosting plans for as low as $25 per month. However, it requires its customers to prepay in 6-month increments. As of the end of the year, $375,000 had been collected for 2008 web hosting plans. Web hosting services are subject to sales taxes, and Annapolis Corporation collected $65,000 during the year. All of these amounts have been remitted to taxing authorities, with the exception of $5,000 that is due to be paid in January, 2008. The company has total bank loans of $1,500,000. This debt bears interest at 6%, payable monthly. As of December 31, 2007, all interest...
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...BMGT220 Week 1 homework solutions Click Link Below To Buy: http://hwaid.com/shop/bmgt220-week-1-homework-solutions/ Problem 1 Record the following journal entries below. The first two are done for you as examples. Date Event 1/2/2010 Amanda Smith invested $20,000 cash in capital stock of newly formed corporation 1/4/2010 Purchased equipment on account for $15,000. Note that when you see on account it means the customer will pay later. 1/12/2010 Received $30,000 from customers for services rendered. 1/15/2010 Received a bill for construction supplies used in the amount of $4,000. 1/18/2010 Provided $6,400 of services on account. 1/20/2010 Paid employees $4,600 for wages earned. 1/22/2010 Collected the amount due for work provided on January 18. 1/23/2010 Paid the amount due on equipment purchased on January 4. 1/25/2010 Purchased (and used immediately) construction supplies for cash in the amount of $1,200. 1/31/2010 The company paid Amanda Smith a $3,000 dividend PROBLEM 2 Record the following journal entries below. Hint - some transactions do not require a journal entry Date Event 6/2/2011 Jose Alverado invested $50,000 cash in the capital stock of a new corporation 6/3/2011 Paid rent for June in amount of $2,000. 6/6/2011 Hired an assitant to be paid $6,000 per month. 6/7/2011 Signed contract with Alpha Company to provide services for $15,000. 6/8/2011 Purchased on account and immediately used $1,500...
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...BMGT220 Week 7 homework solutions Click Link Below To Buy: http://hwaid.com/shop/bmgt220-week-7-homework-solutions/ Mike works for Baltimore Corp. Fact's related to Mike's paycheck are listed below. He is paid $5,000 once per month on the last day of the month. He has already been paid for January. You are computing February payroll. Mike's pay is subject to social security taxes at a 6.2% rate and Medicare at a 1.45% rate. He has not exceeded the annual base for social security taxes. Assume the company will remit this tax and any employer match on the 3rd business day after pay day. Assume Mike's income tax withholding to be equal to $15% for Federal and 5% for Maryland. Assume that both of these withheld taxes will be remitted on the 3rd business day after pay day. Baltimore Corp pays for workers' compensation insurance at a 3.5% rate. None of this cost is paid by the employee. Baltimore Corp provides its employees with health care insurance, and pays 80% of the $600 per employee monthly premium. The other 20% is paid by employees via payroll withholdings. Mike participates in a tax-sheltered deferred savings plan (401k plan) and has 6% of his gross pay withheld each month. Baltimore Corp provides a 100% matching contribution of the first 5% of worker pay. There is no match after 5%. This is sent to the investment company on the 10th of the following month. Baltimore Corp's payroll is subject to federal (FUTA) tax of 6.2% of the first $7,000 of employee...
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...ACCT 323 Homework 5 Solutions Click Link Below To Buy: http://hwaid.com/ . Umair sold some equipment he used in his business on August 29, 2014, that was originally purchased for $70,000 on November 21, 2013. The equipment was depreciated using the 7-year MACRS method for a total of $18,574. Assume there is no additional netting of gains and losses for this taxpayer. a. Assume Umair sold the equipment for $50,000: (1) What is the amount of realized gain or loss on the sale of the equipment? (2) Is the nature of the gain or loss considered ordinary or long-term? b. Assume Umair sold the equipment for $60,000: (1) What is the amount of realized gain or loss realized on the sale of the equipment? (2) Is the nature of the gain or loss considered ordinary or long-term? 2. Alice owns undeveloped land with an adjusted basis of $140,000. She sells the property to George for $185,000. a. What is Alice’s realized and recognized gain? b. What IRC section does the gain on the property apply? c. If the land is used in a trade or business, what IRC section does the gain on the property apply? 3. Using the following independent situations, answer the following questions: Situation 1 Clara received from her Aunt Sona property with an FMV at the date of the gift of $40,000. Aunt Sona purchased the property five years ago for $35,000. Clara sold the property for $43,000. Assume Aunt Sona does not have MAGI of over $200,000. a . Whaat .i s the basis to Clara? b . Whabt...
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...BMGT220 Week 1 to 7 homework solutions Click Link Below To Buy: http://hwaid.com/shop/bmgt220-week-1-7-homework-solutions/ Problem 1 Record the following journal entries below. The first two are done for you as examples. Date Event 1/2/2010 Amanda Smith invested $20,000 cash in capital stock of newly formed corporation 1/4/2010 Purchased equipment on account for $15,000. Note that when you see on account it means the customer will pay later. 1/12/2010 Received $30,000 from customers for services rendered. 1/15/2010 Received a bill for construction supplies used in the amount of $4,000. 1/18/2010 Provided $6,400 of services on account. 1/20/2010 Paid employees $4,600 for wages earned. 1/22/2010 Collected the amount due for work provided on January 18. 1/23/2010 Paid the amount due on equipment purchased on January 4. 1/25/2010 Purchased (and used immediately) construction supplies for cash in the amount of $1,200. 1/31/2010 The company paid Amanda Smith a $3,000 dividend PROBLEM 2 Record the following journal entries below. Hint - some transactions do not require a journal entry Date Event 6/2/2011 Jose Alverado invested $50,000 cash in the capital stock of a new corporation 6/3/2011 Paid rent for June in amount of $2,000. 6/6/2011 Hired an assitant to be paid $6,000 per month. 6/7/2011 Signed contract with Alpha Company to provide services for $15,000. 6/8/2011 Purchased on account and immediately used...
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...STAT379 OPERATIONS RESEARCH II Practical Problems for Week 5 Tutorial SELECTED SOLUTIONS Practical Problem 1 a) i) P(Beach next year | Beach this year)=0.8 P(Mountains this year | Beach this year)=0.2 b) i) P(Beach in two years | Beach this year)=0.72 P(Mountains in two years | Beach this year) = 0.28 a) ii) P(Beach next year Mountains this year)=0.4 P(Mountains next year Mountains this year) = 0.6 | | b) ii) P(Beach in two years time | Mountains this year)=0.56 P(Mountains in two years | Mountains this year) = 0.44 c) Tried three different initial state vectors and all converged to the same long run probabilities (see next page). The long run probability of you going to the beach is 0.66667 and the long run probability of you going to the mountains is 0.33333 which are 2/3 and 1/3 rounded to 5 decimal places. 1 Practical Problem 2 a) P(Purchasing Brand B four purchases from now|equally likely to purchase each brand initially)=0.36275 P(Purchasing Brand C four purchases from now|equally likely to purchase each brand initially)=0.33586 P(Purchasing Brand A four purchases from now|equally likely to purchase each brand initially)=0.30141 2 Output for b), c) and d) respectively. b) Look at printout in first column of table. P(Purchase Brand A after 4 purchases | purchased brand A this time) =0.6808, P(Purchase Brand B after 4 purchases | purchased brand A this time) =0.29396, P(Purchase Brand C after 4 purchases | purchased brand A this time) =0...
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...Name Here Legal, Political, Ethical Dimensions of Business – Week 2 Assignment Importation of Citrus From Peru; Expansion of Citrus-Growing Area 1. Agency: The administrative agency that controls the Importation of Citrus From Peru is The Animal and Plant Health Inspection Service under the United States Federal Register Agency. Introduction: This case interests me because of the recent findings in the documents of Pest List and Commodity Import Evaluation that would allow the importation of citrus fruits from the entire country of Peru while providing protection against pests instead of only importing citrus from five citrus producing zones in Peru as currently being allowed. This regulation would open the doors for new businesses in different zones in Peru to compete for the best produce, best prices and introduce new types of citrus fruits. Resulting in lower prices for super market customers, which is my main concern and my business’s benefit. 2. Proposal: Based on the conclusion of the Pest List and the Commodity Import Evaluation document, The National Plant Protection Organization (NPPO) of Peru has requested from Animal and Plant Health Inspection Service to modify the regulation to allow citrus fruit importation from the entire country of Peru into the United States. Currently the importation of citrus into the United States from Peru is limited to five approved growing areas to prevent the introduction and dissemination of plants pests in the...
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...1-8 Complete Homework Solution https://homeworklance.com/downloads/psyc-355-week-1-8-complete-homework-solution/ PSYC 355 Homework 1 1. Single-Sample t-Test: Based on Green & Salkind – Lesson 22, Exercises 1–4 (Mod1_Lesson 22 Exercise File 1), but follow the instructions below instead. 2. Green & Salkind: Lesson 23, Exercises 6–8: (Lesson 23, Exercise File 1) PSYC 355 Homework 2 Part 1 1. Group Statistics 2. a. Mean eating time for overweight individuals b. Standard deviation for normal weight individuals, c. Results for the test evaluating homogeneity of 3. The effect size is -1.6590451330094784 4. An independent-samples t-test was conducted to compare eating time in overweight people and normal weight people. There was a not a significant difference in the scores for overweight people (M=589, SD=42.615) and normal weight people (M=698.4, SD=82.949) conditions; t(38)=-3.975, p =0. PSYC 355 Homework 3 Part 1: Green & Salkind: Lesson 25, Exercises 1–3 1. F ration for the group effect – 1. b. Sums of squares for the hair color effect – c. Mean for redheads d. p value for the hair color effect 2. An independent-samples t-test was conducted to compare violence against women after men watch nature films or explicit films. There was a significant difference in the scores for men who watch nature films (M=5, SD=2.121) and men that watch explicit films (M=7.71, SD=2.138) conditions; t(14)= -2.530, p = -5.015. PSYC 355 Homework 4 Part One: ...
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...PSYC 355 Week 1-8 Complete Homework Solution Follow Below Link to Download Tutorial https://homeworklance.com/downloads/psyc-355-week-1-8-complete-homework-solution/ For More Information Visit Our Website ( https://homeworklance.com/ ) Email us At: Support@homeworklance.com or lancehomework@gmail.com PSYC 355 Homework 1 1. Single-Sample t-Test: Based on Green & Salkind – Lesson 22, Exercises 1–4 (Mod1_Lesson 22 Exercise File 1), but follow the instructions below instead. 2. Green & Salkind: Lesson 23, Exercises 6–8: (Lesson 23, Exercise File 1) PSYC 355 Homework 2 Part 1 1. Group Statistics 2. a. Mean eating time for overweight individuals b. Standard deviation for normal weight individuals, c. Results for the test evaluating homogeneity of 3. The effect size is -1.6590451330094784 4. An independent-samples t-test was conducted to compare eating time in overweight people and normal weight people. There was a not a significant difference in the scores for overweight people (M=589, SD=42.615) and normal weight people (M=698.4, SD=82.949) conditions; t(38)=-3.975, p =0. PSYC 355 Homework 3 Part 1: Green & Salkind: Lesson 25, Exercises 1–3 1. F ration for the group effect – 1. b. Sums of squares for the hair color effect – c. Mean for redheads d. p value for the hair color effect 2. An independent-samples t-test was conducted to compare violence against women after men watch nature films or explicit films. There was a significant...
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