1) Accounting is an information system that measures business activities.
2) Bookkeeping is the mechanical part of accounting.
3) Accounting is often called the language of business.
4) Accounting produces financial statements, which report information about a business entity.
5) The accounting process begins and ends with people making decisions.
6) Accounting information is used by investors and creditors, but not by individuals.
8) All business owners are personally liable for the debts of their businesses.
9) The business records of a sole proprietorship should include the proprietor's personal finances.
partnership and can legally bind all the partners without limit for the partnership's debts.
11) Financial accounting provides budgeting information to a company's managers.
12) A partnership is formed under state law.
B) processes data into reports and communicates the data to decision makers.
C) is often called the language of business.
D) is all of the above.
income, and number of employees?
19) In which form of business ownership are the owners of a business legally distinct from the business?
B) have unlimited liability. D) stockholders. D) mutual agency. B) General partners have mutual agency and limited liability. C) have mutual agency. B) sole proprietors. D) The partnership agreement must be in writing. Inc.21) Which of the following is a true statement about the characteristics of partnerships? A) In a limited-liability partnership. Answer: C Diff: 1 LO: 1-1 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 23) Advantages of a corporation include: A) a single owner. Answer: C Diff: 2 LO: 1-1 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 22) Owners of an LLC are called: A) partners. publishing as Prentice Hall . a wayward partner can create a large liability for the other partners. C) Income and loss of the partnership "flows through" to the partners. Answer: C Diff: 1 LO: 1-1 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 24) Shareholders of a corporation: A) receive one vote for each share of stock they own. C) limited liability of the stockholders. B) the double taxation of distributed profits. C) members. D) receive dividends from the corporation without having to pay tax on the distribution. Answer: A Diff: 2 LO: 1-1 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 5 Copyright © 2013 Pearson Education.
Answer: B Diff: 1 LO: 1-1 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 26) An important fact to consider when determining how to organize a business is that: A) members of an LLC have unlimited liability and are taxed like members of a partnership. Answer: B Diff: 1 LO: 1-1 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 1. C) partnership.25) An entity that is organized according to state law and in which ownership units are called stock is a: A) proprietorship. publishing as Prentice Hall . D) limited liability company. D) the proprietor and the proprietorship are separate legal entities. are the rules and procedures established by the Financial Accounting Standards Board. a proprietorship is a distinct entity. Answer: TRUE Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 2) The SEC sets international financial reporting standards. C) the records of a partnership can include the partner's personal finances. Answer: FALSE Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 6 Copyright © 2013 Pearson Education.2 Learning Objective 1-2 1) Generally accepted accounting principles. Answer: FALSE Diff: 1 LO: 1-2 AASCB: Multicultural and Diversity Understanding AICPA Bus Persp: International/Global AICPA Functional: Measurement 3) The fundamental qualitative characteristics of accounting are relevance and materiality. or the FASB. or GAAP. Inc. B) for accounting purposes. B) corporation.
Answer: TRUE Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 5) Another name for the continuity assumption is the going-concern assumption. Answer: FALSE Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 9) Since we live in a global economy. Answer: FALSE Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 7) Accounting is moving in the direction of reporting more and more assets and liabilities at their fair values. Answer: TRUE Diff: 1 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 6) Under current accounting rules. publishing as Prentice Hall . all countries have adopted the same accounting standards for business transactions. the carrying value of a building can be increased to its fair value. Answer: FALSE Diff: 1 LO: 1-2 AICPA Bus Persp: International/Global AICPA Functional: Measurement 7 Copyright © 2013 Pearson Education. Answer: TRUE Diff: 1 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 8) The stable monetary unit concept means that the type of currency used for the financial statements is NOT expected to change. Inc.4) Information that is material must be separately disclosed in the financial statements.
Answer: C Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 13) ________ means that the accounting information for a company must be prepared in such a way as to be capable of being compared with information from other companies in the same period and consistent with similar information for that company in previous periods. publishing as Prentice Hall . B) government authorized accountant principles. D) international accounting financial standards. Inc. D) government audited accounting pronouncements. C) generally accepted accounting principles. Answer: C Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 12) The acronym GAAP stands for: A) generally acceptable authorized pronouncements. B) the Securities and Exchange Commission. C) generally accepted accounting principles. A) Verifiability B) Timeliness C) Understandability D) Comparability Answer: D Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 8 Copyright © 2013 Pearson Education. Answer: TRUE Diff: 1 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 11) The Financial Accounting Standards Board is responsible for establishing: A) the code of professional conduct for accountants.10) Cost is a verifiable measure that is relatively free from bias.
B) the transactions of the business cannot be mingled with the transactions of the owner. D) under the entity assumption. C) must be capable of being checked for accuracy. B) is understandable. C) materiality and understandability. Inc. Answer: B Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 16) All of the following are true statements about the entity assumption EXCEPT for: A) the entity assumption draws a sharp boundary around each entity. D) faithful representation and timeliness. Answer: C Diff: 2 LO: 1-2 AASCB: Multicultural and Diversity Understanding AICPA Bus Persp: International/Global AICPA Functional: Measurement 15) To be useful. B) relevance and faithful representation. C) the entity assumption ensures that the business will continue indefinitely. D) is material and relevant.14) Which of the following is a correct statement about GAAP and IFRS? A) IFRS prefers valuing assets at historical cost while GAAP prefers using fair value. B) IFRS is more "rules-based" than GAAP. publishing as Prentice Hall . C) The FASB and the IASB are working towards convergence of standards. accounting information must have the fundamental qualitative characteristics of: A) comparability and relevance. Answer: C Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 9 Copyright © 2013 Pearson Education. D) The SEC will require all companies to use IFRS beginning in 2013. the entity is any organization that stands apart as a separate economic unit Answer: C Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 17) Verifiability means that the information: A) is timely.
understand that: A) the auditors are primarily responsible for preparing the information. B) is equal to the amount of cash paid less the dollar value of all non-cash consideration given in the exchange. B) going concern assumption. C) stable-monetary-unit assumption. Answer: B Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 19) The accounting assumption that states that the business. D) historical cost assumption. D) enables accountants to ignore the effect of inflation in the accounting records. is the reporting unit is the: A) entity assumption. rather than its owners. C) is a verifiable measure that is relatively free from bias. B) the cost of disclosure should not exceed the expected benefits to the users. D) is the amount that the business could sell the asset for. C) maintains that each organization or section of an organization stands apart from other organizations and individuals.18) When preparing accounting information. C) accounting information can be produced quickly and inexpensively. Answer: A Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 20) The stable-monetary-unit assumption: A) ensures that accounting records and statements are based on the most reliable data available. D) all information must be disclosed for a complete understanding of the underlying economic facts. B) holds that the entity will remain in operation for the foreseeable future. Answer: C Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 10 Copyright © 2013 Pearson Education. publishing as Prentice Hall . Answer: D Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 21) Historical cost: A) is determined for each asset on a yearly basis. Inc.
Legal/Regulatory AICPA Functional: Measurement 11 Copyright © 2013 Pearson Education. D) stable dollar principle. D) recorded value. Inc. C) reliability principle. ABC owns a factory in Detroit where they are headquartered. Answer: B Diff: 1 LO: 1-2 AASCB: Analytical Skills AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 24) The CEO of ABC Company owns a vacation home in Hawaii. publishing as Prentice Hall . C) historical cost. Which of these properties is considered an asset(s) of the business? A) Only the vacation home in Hawaii B) Only the factory in Detroit C) Both the vacation home in Hawaii and the factory in Detroit D) Neither the vacation home in Hawaii nor the factory in Detroit Answer: B Diff: 2 LO: 1-2 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking. B) current fair market value. B) objectivity principle. Answer: A Diff: 1 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 23) The relevant measure of the value of the assets of a company that is going out of business is the: A) book value.22) The principle stating that assets acquired by the business should be recorded at their actual cost on the date of purchase is the: A) historical cost principle.
practices to IFRS.25) A construction company paid $80.000 Answer: A Diff: 2 LO: 1-2 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 26) An important fact to remember when studying GAAP and IFRS is: A) if the U. they have violated the qualitative characteristic of : A) understandability.000 cash for equipment used in the business. C) verifiability.000 B) $83. At the time of purchase. accounting standards have conformed U. D) full disclosure.S. publishing as Prentice Hall . Inc. At what amount should the equipment be recorded in the records of the company? A) $80. C) newly issued U. B) there is no difference in way information is arranged on the balance sheet and income statement if IFRS is adopted.S. Answer: C Diff: 2 LO: 1-2 AASCB: Multicultural and Diversity Understanding AICPA Bus Persp: International/Global AICPA Functional: Measurement 27) If a company prepares its financial statements three years after the end of their accounting period. D) there is no terminology difference between GAAP and IFRS. the value of the equipment was $83. Answer: B Diff: 2 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 12 Copyright © 2013 Pearson Education.000. the accounting information being taught currently will all be outdated.S.000. the equipment had a list price of $90. adopts IFRS.000 D) $90. B) timeliness. When the balance sheet was prepared.000 C) $85.
Inc. B) ABC Company determined that land that they purchased several years ago for $100. F) ABC recently purchased a building that was listed by the realtor for a price of $275.28) ABC Company had the following transactions during the year: A) ABC Company delayed issuing its financial statements because the accountant was on vacation. However.000 had a current fair market value of $140. E) ABC believes that the purchasing price of the dollar has changed significantly over the last several years and therefore adjusted the financial statements to reflect current year price levels. REQUIRED: For each transaction above. principles or assumptions was violated (note that an answer may be used more than once): Historical cost principle Understandability Entity assumption Going-concern assumption Stable-monetary-unit assumption Timeliness Answer: A) Timeliness B) Historical cost principle C) Entity assumption D) Understandability E) Stable-monetary-unit assumption F) Historical cost principle G) Going-concern assumption Diff: 2 LO: 1-2 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 13 Copyright © 2013 Pearson Education. G) ABC Company is in excellent financial health and has no plans to go out of business.000 for the building and recorded it on their books for $250. C) The president of ABC Company borrowed $30.000. To make the financial statements look better.000 from the bank to remodel his yacht.000. ABC paid $250. publishing as Prentice Hall . D) ABC Company was involved in an very complex accounting transaction that they did not want the bank to know about. management decided that they did not need to depreciate the cost of their assets to business operations over the assets' economic lives. indicate which of the following concepts.000. ABC put the loan on their books. they increased the carrying value of the land to $140.000. They decided to make the description of the transaction extremely complex so that no one would realize what the transaction was about.
and without material error. Answer: 1. D) comparability E) verifiability F) understandability When information can make a difference in a decision Accounting information is reported the same way by different companies.3 Learning Objective 1-3 1) The accounting equation expresses the idea that Resources . publishing as Prentice Hall . 3. A) faithful representation B) timeliness C) relevance _____ _____ _____ _____ _____ _____ 1.Insider claims = Outsider claims.29) Below is a list of qualitative characteristics of accounting. Inc. B. Making information available early enough to users to help them make decisions Information must be complete. A. 5. Required: Match each characteristic with the appropriate phrase. 6. C. Answer: TRUE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 3) The word "payable" always signifies a liability. free from bias. 6. Answer: TRUE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 2) Elements are the building blocks of the financial statements. 2. 4. 4. The information must be capable of being checked for accuracy and completeness. 3. Information must be transparent so it makes sense to reasonably informed users. F Diff: 3 LO: 1-2 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 1. D. Following the list is a series of descriptive phrases. 5. Answer: TRUE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 14 Copyright © 2013 Pearson Education. E. 2.
Answer: TRUE Diff: 1 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement. Answer: FALSE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement. Inc. Answer: TRUE Diff: 1 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 5) Claims to assets must come from outsiders. Answer: FALSE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 6) Owners' equity is called stockholders' equity for a corporation. Reporting 9) Dividends are distributions to the stockholders and represent an expense of the business. Reporting 7) Stockholders' equity is the stockholders' interest in the assets of the corporation. publishing as Prentice Hall . liabilities and net income.4) The accounting equation must always be in balance. Answer: FALSE Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 15 Copyright © 2013 Pearson Education. Answer: TRUE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 8) The accounting equation shows the relationship among assets.
publishing as Prentice Hall .000 .000 Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 16 Copyright © 2013 Pearson Education. Answer: TRUE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 12) The calculation of ending retained earnings considers beginning retained earnings.000 and total liabilities of $180. Answer: FALSE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 11) The basic component of paid-in capital is common stock. Answer: FALSE Explanation: equity = 400. and dividends.000.10) Expenses are increases in retained earnings that result from operations. Delta's equity must therefore be $$580.000 = 220.000. current net income or net loss. Answer: TRUE Diff: 2 LO: 1-3 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 15) Delta Company has total assets of $400. Answer: TRUE Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 14) Long-term debt is a liability that is payable beyond one year from the date of the financial statements. Inc.180. Answer: TRUE Diff: 2 LO: 1-3 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 13) The two main components of stockholders' equity are paid-in capital and retained earnings.
1.000. D) revenues are inflows of resources that increase retained earnings. Answer: B Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 18) Regarding financial statement elements: A) assets must provide immediate benefits to the company. the ending retained Earnings is $7.000.Common Stock B) Assets = Liabilities + Retained Earnings C) Assets = Liabilities + Paid-in Capital + Retained Earnings D) Assets = Liabilities . Inc. Therefore.Paid-in Capital . Reporting 17 Copyright © 2013 Pearson Education.Stockholders' Equity + Liabilities = Zero.000 = 7.Dividends Answer: C Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement. C) Assets = Liabilities .000 Diff: 2 LO: 1-3 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 17) The accounting equation can be stated as: A) Assets + Stockholders' Equity = Liabilities.16) The Candy Company had beginning retained earnings of $5. C) merchandise inventory and dividends are assets of a company. Answer: TRUE Explanation: 5.000 to their stockholders.000 + 3. D) Assets .000. net income of $3. Answer: D Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 19) Another way to state the accounting equation is: A) Assets = Liabilities + Paid-in Capital .Stockholders' Equity. and paid dividends of $1. B) Assets -Liabilities = Stockholders' Equity. publishing as Prentice Hall . B) stockholders' equity represents the "outsider claims" to the assets.000 .
D) include merchandise inventory and accounts payable. C) cost of goods sold is a component of paid-in capital. C) debts payable to outsiders called creditors. C) represent economic resources that are expected to produce a future benefit. D) accounts payable and long-term debt. Answer: C Diff: 1 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 23) When dealing with the elements of the financial statements. Answer: A Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 18 Copyright © 2013 Pearson Education. and equipment and common stock. B) fixed assets are short-term assets the company plans on selling in the near future. D) retained earnings is a long-term liability account. Inc. C) investments and owners' equity. it is important to consider that: A) the current portion of long-term debt is the amount due within the next year and must be disclosed separately. Answer: D Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 22) The assets of a company: A) must equal the liabilities of the company. B) accounts payable and land. publishing as Prentice Hall . plant. B) future economic benefits to which a company is entitled.20) Liabilities are: A) a form of paid-in capital. B) include property. Answer: C Diff: 1 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 21) Examples of liabilities include: A) accounts payable and accounts receivable. D) the outflow of resources that decrease common stock.
D) represents the amount the company owes its shareholders.24) The owners' equity of any business is its: A) revenues minus expenses. international companies. C) Expenses. Inc. C) assets plus liabilities. C) revenues. D) revenues and liabilities. B) assets and liabilities. Answer: A Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 26) The major types of transactions that affect retained earnings are: A) paid-in capital and common stock. B) assets minus liabilities. C) is the basic component of retained earnings. publishing as Prentice Hall . Answer: C Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 27) Which of the following increases retained earnings? A) Net loss. and dividends. B) is only issued by large. Answer: B Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 19 Copyright © 2013 Pearson Education. Answer: B Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 25) Common stock: A) is issued to shareholders as evidence of their ownership. B) Net income. D) Dividends. expenses. D) paid-in capital plus assets.
C) increases in retained earnings resulting from delivering goods or services to customers.28) Receivables are classified as: A) increases in earnings. C) use a single heading for their equity account called Capital. Answer: D Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 29) Net income: A) is calculated by subtracting total expenses and total dividends from total revenues. Answer: C Diff: 2 LO: 1-3 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 30) Revenues are: A) decreases in assets resulting from delivering goods or services to customers. B) occurs when total revenues are less than total expenses. Answer: C Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 31) Proprietorships and partnerships: A) have the same equity accounts as a corporation. D) decreases total stockholders' equity. B) decreases in earnings. D) assets. publishing as Prentice Hall . Answer: C Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 20 Copyright © 2013 Pearson Education. B) increases in liabilities resulting from delivering goods or services to customers. D) do not have equity accounts. C) liabilities. B) identify paid-in capital and common stock separately. D) decreases in retained earnings resulting from delivering goods or services to customers. C) is often referred to as the "bottom line" on an income statement. Inc.
B) a net loss. D) retained earnings. C) a dividend. Answer: C Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 33) Expenses of a business include: A) sales and cash equivalents. the result is: A) a net profit.32) Dividends: A) are paid by a business to shareholders as compensation for services.expenses . Inc. B) common stock and rent. Answer: B Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 21 Copyright © 2013 Pearson Education. D) revenues . B) revenues + expenses. D) are distributions to stockholders of assets (usually cash) generated by a favorable balance in retained earnings. C) cost of goods sold and salaries.dividends. publishing as Prentice Hall . Answer: C Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 34) Net income is computed as: A) revenues . C) are distributions to stockholders of assets (usually cash) generated by net income. Answer: C Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 35) When total expenses exceed total revenues. B) affect net income. C) revenues . D) retained earnings and utilities.expenses.expenses + dividends.
Amy Jones. publishing as Prentice Hall .000. Capital. C) $27. C) not-for-profit. Capital.000 Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 22 Copyright © 2013 Pearson Education. Liabilities for the period were: A) $13.36) An entity's equity consists of two accounts.equity = liabilities 15. D) partnership. D) All of the above.14. C) Dividends. $15. Answer: D Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 37) Which of the following must be added to beginning Retained Earnings to compute ending Retained Earnings? A) Net income. D) $32. $20. Retained Earnings. account balances were as follows: Cash.000 .000.000 + 20.000.000. B) Expenses.8. Inc.000 . Accounts Receivable.000.000. and Mindy Lenz. $8.000. Common Stock.000. Answer: A Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 38) At the end of the current accounting period. This indicates the entity is a: A) proprietorship.000 = 13. Answer: A Explanation: A) Assets . B) corporation. $14. B) $20.
000 Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 23 Copyright © 2013 Pearson Education.000 for dividends for a change of 25.000.000. publishing as Prentice Hall . 2010. C) Net income was $70.000. the change in retained earnings was $45. on December 31.000.000 . the change in retained earnings was $70.000.000. on December 31.000. What was the net income and the change in retained earnings for the period? A) Net income was $70. Inc.000.000. 2010.000.000 .000. total liabilities were $115. C) Increase of $30. 2010.000.000.000 = 70.000 Retained earnings increased by 70. and cash dividends were $45. total assets were $145.000 . total liabilities were $110. expenses were $140.000. 2010.000.110.39) On January 1.000 Diff: 3 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 40) Revenues were $210. What is the amount of the change and the direction of the change in Liftoff Technologies' stockholders' equity for 2010? A) Decrease of $15.000.140.000. total assets for Liftoff Technologies were $125.000 End 145.000. Answer: C Explanation: C) Net income = 210. the change in retained earnings was $25. D) Net income was $45.000=30.000 and decreased by 45.115. B) Net income was $25.000 Increase of 15. On January 1.000=15. B) Increase of $15. Answer: B Explanation: B) assets-liabilities = equity Beg 125.000. D) Decrease of $30. the change in retained earnings was $45.
Salaries Expense = 200. B) $17. Total assets for ABC Company at the end of the year were: A) $74. Answer: B Explanation: B) Revenues . publishing as Prentice Hall . Net income for ABC Company for the year was: A) $83.000 + 25.000 .000.000.85.000 Common Stock $21.000 Diff: 2 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 43) Refer to Exhibit 1. C) $141.000.000.000.000. B) $91.000 Revenues $200.000 + 33.000 41) Refer to Exhibit 1.Cost of Goods Sold . Total liabilities for ABC Company at the end of the year were: A) $12.000 = 149.3: ABC Company had the following accounts and balances at the end of the year: Accounts Payable $12.000.000 + 50.3. Inc.000 Cash $74.24.000.000 Equipment $50.000 Cost of Goods Sold $85. C) $33. Answer: D Explanation: D) Accounts Payable + Long-Term Debt = 12.000.Exhibit 1.000 Diff: 3 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 24 Copyright © 2013 Pearson Education.3.000.000 Long-Term Debt $33.3.000 Diff: 3 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 42) Refer to Exhibit 1. D) $149. D) $45. D) $176.000 Dividends $8. C) $115.000.000.000 . B) $99.000 Inventory $25.000 Salaries Expense $24. Answer: D Explanation: D) Cash + Equipment + Equipment = 74.000 = 91.000 = 45.
c. L.000.Cost of Goods Sold . Notes Payable _____ c.12. Answer: 1. Salaries Payable _____ f. L.000 . d. a Liability (L). L. Land _____ k. A.000 + 82. A. Inc. and Common Stock of $85.dividends = ending retained earnings 51. b. REQUIRED: 1. Calculations : Revenues .500 . In addition.000 Salaries Expense 21. Merchandise Inventory _____ j. Calculations: Assets = Liabilities + Stockholders' Equity Assets = Liabilities + Paid-in-Capital + Retained Earnings 205.600 = Liabilities Diff: 3 LO: 1-3 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 45) Classify the following items as an Asset (A). Compute the amount of the net income or loss for the year. f.000 Utilities Expense 12.68.400 net income 2. A.7. Equipment _____ e.100 Dividends 7. e. A.400 . E.400 = Liabilities 37. A. or as Owners' Equity (E): _____ a. Interest Payable _____ i. Harvest Company had assets at the end of the year of $205. L Diff: 2 LO: 1-3 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 25 Copyright © 2013 Pearson Education. i. publishing as Prentice Hall . Common Stock _____ d.167.100 = 38. 3. E.400 205. E. Accounts Payable _____ h. h.21.000 .Utilities Expense = 139. 000 = Liabilities + 85.000 + 38.000. 2.500 Cost of Goods Sold 68. Calculations: Beginning balance + net income .000 = Liabilities + 167.400 205. Compute the ending retained earnings balance. Compute the amount of the liabilities at the end of the year.400 ending retained earnings 3.000 . k.000.44) Harvest Company had the following activity during the year: Revenue $139. g. Paid-in Capital Answer: a. Retained Earnings _____ l. Supplies _____ b. the balance in Retained Earnings was $51. j. l.Salaries Expense . Cash _____ g.000 = 82.000 At the beginning of the year.
1. Answer: FALSE Diff: 1 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 5) All corporations must use the calendar year as its accounting year. Inc.4 Learning Objective 1-4 1) Net income is the profit left over after subtracting expenses and losses from revenues and gains. Answer: TRUE Diff: 1 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Risk Analysis 4) A corporation must pay dividends every year. highquality company. publishing as Prentice Hall . Answer: TRUE Diff: 1 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 2) The income statement is also called the Statement of financial position. Answer: FALSE Diff: 1 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 26 Copyright © 2013 Pearson Education. Answer: FALSE Diff: 1 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 3) A company whose net income from operations is consistently increasing is regarded as a healthy.
Answer: TRUE Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement. Answer: FALSE Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 8) The income statement measures operating performance.6) The statement of cash flows is organized in terms of the organization's operating. Reporting 7) The amount of cash received on the sale of the company's stock in excess of par value is called retained earnings. publishing as Prentice Hall . Answer: TRUE Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 11) Accrued expenses are a current asset. and financing activities. Answer: FALSE Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 10) A balance sheet reports the company's financial position at a specific point in time. Answer: FALSE Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 27 Copyright © 2013 Pearson Education. Answer: TRUE Diff: 1 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 9) All financial statements are as of a specific date. investing. Inc.
Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 14) On the income statement: A) the top line is net income. B) all expenses must have the word "expenses" in their title. C) gains. D) is the same as gross profit. B) expenses. C) gains and liabilities are reported. C) is classified as revenue on the income statement. Answer: D Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 15) Which of the following would appear on the balance sheet? A) Assets and operating cash flows B) Dividends and liabilities C) Assets and liabilities D) Owners' equity and revenues Answer: C Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 28 Copyright © 2013 Pearson Education. D) amounts can be reported in millions of dollars to reduce clutter. B) is the direct cost of the product to the company. Answer: A Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 13) Cost of goods sold: A) is considered a selling expense. publishing as Prentice Hall .12) All of the following will appear on the income statement EXCEPT for: A) assets. D) revenues. Inc.
B) balance sheet. C) they may want to adopt a fiscal year that ends at the low point of their operations. statement of cash flows. income statement. statement of retained earnings. B) a calendar year can end at the end of any month. Inc. statement of cash flows. balance sheet. Answer: C Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 17) When a company is determining their year end: A) it must be December 31 if they are a retail store. Answer: B Diff: 2 LO: 1-4 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 19) The correct data flow from one financial statement to the next is: A) statement of retained earnings. C) statement of retained earnings. income statement. Answer: C Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 18) A company's gross profit for the period is reported on the: A) balance sheet. B) income Statement. balance sheet. D) income statement. C) the term "other" generally notes that the amount is not sufficiently material to label it separately. balance sheet. D) a fiscal year end ends on December 31. statement of cash flows. D) statement of retained earnings. C) statement of cash flows. B) the statement is prepared as of a specific date. income statement. D) expenses are listed before revenues. publishing as Prentice Hall . Answer: D Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 29 Copyright © 2013 Pearson Education. statement of cash flows. statement of retained earnings.16) When preparing a company's income statement: A) commonly controlled corporations cannot combine all of their revenues and expenses and report them as one total.
D) net sales is equal to sales revenue less cost of goods sold. B) decrease retained earnings on the statement of retained earnings. C) companies are not allowed to offset items such as interest income and interest expense against each other. Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 30 Copyright © 2013 Pearson Education. Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 22) When analyzing a company's income statement. publishing as Prentice Hall .20) If an investor wants to know how much cash the company generated and spent during the year. B) cost of goods sold is the major expense of merchandising entities. Inc. D) statement of cash flows. the main financial statement they should look at is the: A) balance sheet. C) increase expenses on the income statement. B) statement of retained earnings. Answer: D Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 21) Cash dividends: A) decrease revenue on the income statement. D) decrease operating activities on the statement of cash flows. C) income statement. a fact to remember is that: A) cost of sales is another term for gross profit.
and losses of an entity? A) Balance sheet B) Statement of cash flows and income statement C) Statement of retained earnings and statement of operations D) Income statement Answer: D Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 26) Which financial statement is dated at the moment in time when the accounting period ends? A) Balance sheet B) Income statement C) Statement of retained earnings and income statement D) Statement of cash flows Answer: A Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 31 Copyright © 2013 Pearson Education. expenses. gains. Answer: C Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 24) A potential investor interested in evaluating a company's financial earning performance for the current period would probably examine which of the following financial statements? A) Balance Sheet only B) Income Statement only C) Statement of cash flows and income statement D) Statement of retained earnings and balance sheet Answer: B Diff: 2 LO: 1-4 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 25) Which statement(s) summarizes the revenues. Inc. B) income Statement only C) balance sheet. D) statement of retained earnings. publishing as Prentice Hall .23) An investor wishing to assess a company's overall financial position at the end of the period would probably examine the: A) statement of cash flows and the income statement.
B) income tax expense will not be found on the income statement since corporations do not pay taxes. D) interest expense. income from operations. operating expenses. gross profit C) Revenues.27) The income statement: A) is not dated. Answer: A Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 29) An example of a selling. C) net income is another term for income from continuing operations. operating expenses D) Gross profit. Answer: C Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 28) On the income statement: A) selling. Answer: C Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 30) Which is the correct order for items to appear on the income statement? A) Revenues. C) covers a defined period of time. general and administrative expenses are the costs of operations that are not directly related to merchandise purchases and occupancy. gross profit B) Income before income taxes. Inc. net income Answer: D Diff: 3 LO: 1-4 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 32 Copyright © 2013 Pearson Education. publishing as Prentice Hall . D) reports the results of operations since the inception of the business. C) sales commissions paid to employees. net income. income from operations. general and administrative expenses are shown before gross profit. general and administrative expense is: A) cost of goods sold. D) selling. B) sales. B) must cover only a month in time.
D) gross profit. C) total expenses exceed total revenues. expenses have exceeded revenues. publishing as Prentice Hall . Answer: C Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 33 Copyright © 2013 Pearson Education. Inc. Cost of goods sold per mug is: A) $0. C) $3. Answer: B Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 32) A company sells travel mugs online for $9. B) a deficit will result in retained earnings if historically. Answer: C Diff: 2 LO: 1-4 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 33) On the statement of retained earnings: A) there will be a positive balance in retained earnings if historically expenses have exceeded revenues. B) total revenues exceed total expenses. C) any dividends paid during the year will increase retained earnings. D) $9. B) $1. B) retained earnings. They purchase the mugs for $3 and charge the customers $1 for shipping and handling. C) revenue. D) a deficit in retained earnings indicates the company has no cash.31) The portion of net income that the company has kept over a period of years is called: A) common stock. D) total revenues and dividends exceed total expenses. Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 34) A net loss occurs when: A) not enough cash exists.
Inc. Answer: A Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 38) The net income shown on the income statement also appears on the: A) balance sheet and operations statement. C) statement of financial position. publishing as Prentice Hall . and owners' equity. equity. liabilities. C) assets. Answer: D Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 36) The balance sheet reports information about: A) revenues.35) The balance sheet is also known as the: A) statement of profit and loss. D) assets. and equity. C) assets statement. and liabilities. Answer: D Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 34 Copyright © 2013 Pearson Education. D) statement of retained earnings. revenues. B) statement of assets. B) net income flows from the balance sheet to retained earnings. and expenses. Answer: D Diff: 1 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 37) On the statement of retained earnings: A) a deficit in retained earnings is shown in parentheses. B) operating statement. D) treasury stock increases retained earnings. expenses. C) a positive balance in retained earnings is an indication the company is in financial difficulty. B) liabilities. D) statement of financial position.
C) has two main categories of liabilities. C) ending balance in retained earnings. Answer: C Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 40) Regarding dividends: A) dividends must be paid on a yearly basis. B) has three main categories of assets. C) companies in a growth mode will pay large dividends to their shareholders. Inc. publishing as Prentice Hall . Answer: D Diff: 3 LO: 1-4 AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 41) Which financial statement must be prepared before the others? A) Statement of cash flows B) Income statement C) Balance sheet D) Statement of retained earnings Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 42) A company's balance sheet: A) is dated for a period of time. D) amount of cash dividends paid to stockholders. D) lists liabilities before assets. Answer: C Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 35 Copyright © 2013 Pearson Education. B) the CEO of the corporation determines if a dividend will be paid. B) beginning balance in retained earnings. D) a corporation must have enough accumulated retained earnings and cash to pay dividends.39) The balance sheet contains the: A) amount of net income or net loss.
sold. B) short-term investments include stocks and bonds of other companies that the company intends to sell within the next year. D) accounts payable are amounts the company expects to collect from customers within the next year. Reporting 46) Accumulated depreciation is normally associated with which asset on the Balance Sheet? A) Inventory B) Accounts receivable C) Land D) Property. publishing as Prentice Hall . plant and equipment Answer: D Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement. Inc. Answer: A Diff: 1 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement. D) 24 months. Answer: A Diff: 2 LO: 1-4 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement. Reporting 36 Copyright © 2013 Pearson Education. Reporting 44) When looking at the current assets section of a company's balance sheet: A) cash equivalents are considered short-term investments. or consumed within the next: A) 12 months or within the business's normal operating cycle if longer than a year. D) balance sheet with the current assets.43) Current assets are assets expected to be converted to cash. Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement. C) income statement with the operating expenses. B) income statement with the revenues. B) 12 months or within the business's normal operating cycle if less than a year. C) merchandise inventory is considered a prepaid expense. Reporting 45) Equipment would appear on the: A) balance sheet with the long-term assets. C) 6 months.
B) accounts receivable are amounts a company expects to collect from a party who has signed a promissory note to the company. Answer: C Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement. D) money-market accounts are prepaid expenses. accounts receivable. marketable securities. accounts receivable. in order. C) cash and cash equivalents. Reporting 48) Notes payable (due in 60 days) would appear on the balance sheet as a: A) current liability. D) long-term liability.47) The most liquid of current assets. publishing as Prentice Hall . cash and cash equivalents. B) cash and cash equivalents. B) current asset. inventory. D) current and long-term. accounts receivable. cash and cash equivalents. D) marketable securities. Inc. Answer: A Diff: 1 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement. Answer: D Diff: 1 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking 37 Copyright © 2013 Pearson Education. Reporting 49) When classifying assets on the balance sheet: A) accounts receivable are reported at their net amount. C) accounts payable and long-term. Reporting 50) Liabilities are divided into two categories: A) current and payable. Answer: A Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement. B) current and future. are: A) accounts receivable. C) long-term asset. marketable securities. C) prepaid expenses are considered long-term assets.
Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement. financing activities. and investing activities D) Investing activities. Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 54) What is the proper order for the categories of the statement of cash flows? A) Financing activities. Answer: C Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 53) With the statement of cash flows: A) cash payments are considered positive amounts. D) the beginning cash balance is reconciled to the ending balance of retained earnings. Reporting 51) Which of the following is a correct statement about long-term assets? A) Accumulated depreciation increases the cost of property. Reporting 52) Stockholders' equity consists of: A) additional paid-in capital. investing activities. which is equal to the par value of the stock. which represents stock of another corporation that the company has purchased. B) Intangibles are long-term assets with no physical form. investing activities. D) Other long-term assets include accumulated depreciation. and operating activities Answer: B Diff: 2 LO: 1-4 38 Copyright © 2013 Pearson Education. plant. Inc. which represents items of gain or loss that bypass the income statement. D) common stock. C) accumulated other comprehensive income. which is recorded at its market value. and financing activities C) Operating activities. C) operating activities must increase the company's cash balance. B) each category of cash flows either increases or decreases cash. B) treasury stock. publishing as Prentice Hall . C) Long-term investments can never be sold by the company. and operating activities B) Operating activities. financing activities.AICPA Functional: Measurement. and equipment on the balance sheet.
D) The company pays its monthly utility bill. B) The company sells common stock. Inc.AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 55) All of the following would be considered investing activities EXCEPT for: A) purchase of land for cash. D) the purchase of equipment for cash. publishing as Prentice Hall . Answer: A Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 58) Under what category would cash collected from customers appear on the statement of cash flows? A) As an operating activity B) As a financing activity C) As an investing activity D) As both an investing and financing activity Answer: A Diff: 2 LO: 1-4 39 Copyright © 2013 Pearson Education. B) the sale of equipment for cash. C) the payment of cash dividends. C) The company purchases a building. Answer: C Diff: 3 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 56) Continuing negative cash flow from which of the following activities can lead to bankruptcy? A) Equity activities B) Operating activities C) Financing activities D) Investing activities Answer: B Diff: 2 LO: 1-4 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Decision Modeling 57) Which of the following would be considered a financing activity that decreases cash? A) The company pays a long-term loan.
B) the revenues section of the income statement. This information can be obtained by examining: A) the equity section of the balance sheet. this is a sign of growth. and balance sheet B) Statement of retained earnings and statement of cash flows C) Statement of retained earnings and income statement D) Statement of retained earnings and balance sheet Answer: D Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 2) An evaluation of the income statement can answer the question: A) What are the main income measures to watch for trends? B) Does the company have any intangible assets? C) Does the company have adequate inventory? D) What has the company decided to do with its excess cash? Answer: A Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Decision Modeling 3) When a company is purchasing long-term assets. Inc. statement of cash flows.AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 1.5 Learning Objective 1-5 1) Retained earnings appears on which of the following financial statements? A) Statement of retained earnings. C) the investing cash flows section of the statement of cash flows. publishing as Prentice Hall . Answer: C Diff: 2 LO: 1-5 AASCB: Reflective Thinking AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Decision Modeling 40 Copyright © 2013 Pearson Education. D) the net income section of the statement of retained earnings.
Inc.000 C) $63.What is the Accumulated Depreciation for Buildings on December 31.accumulated depreciation = book value 63.000 Answer: A Explanation: A) cost . publishing as Prentice Hall .accumulated depreciation = 51.Exhibit 1.5-1.1 The following financial statements are to be used to answer the following questions: 4) Refer to Exhibit 1.000 B) $51.000 .000 D) $114.5.000 = accumulated depreciation Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 41 Copyright © 2013 Pearson Education. 2012? A) $12.000 12.
000 D) $152. 2011? A) $17.000 .000 D) $452.000 Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 6) Refer to Exhibit 1.000 + 25.000 Answer: B Explanation: B) Cash + Accounts receivable + Inventory + Prepaid expenses 5.5-1. What is the Cost of goods sold for the year ended December 31.000 B) $12.000 C) $99. 2012? A) $30.000 Answer: C Explanation: C) sales .5-1.5-1.cost of goods sold = gross profit 100.000 B) $45. What is the ending retained earnings balance as of December 31.000 Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 7) Refer to Exhibit 1.cost of goods sold = 35.000 D) $100.000 + 12.000 + retained earnings = 75.000 Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 42 Copyright © 2013 Pearson Education.000 + 3. What are the total current assets as of December 31.000 Answer: B Explanation: B) Common stock + retained earnings = total stockholders' equity 30.000 retained earnings = 45.000 C) $65. publishing as Prentice Hall .000 B) $45. Inc.000 C) $758.000 Cost of goods sold = 65. 2012? A) $8.5) Refer to Exhibit 1.000 = 45.
00 Answer: D Explanation: D) 100.What are total long-term assets? A) $53.000 + 51.000 = 10 Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 9) Refer to Exhibit 1. Inc. what is the average selling price per book? A) $3.000 per year 18. publishing as Prentice Hall .000 + 2.000 Answer: C Explanation: C) Calculations: Land + Building + Trucks 54.8) Refer to Exhibit 1. If Jane Austin Bookstore sold 10.000/2.25 D) $10.50 B) $6.000 C) $107. how many years has Jane Austin Bookstore had this truck? A) 1 year B) 6 years C) 9 years D) 10 years Answer: C Explanation: C) 20.5-1.000/10 = 2.000 books during 2012.000 B) $54.000/10.000 Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 43 Copyright © 2013 Pearson Education.5-1.000 = 107.5-1.50 C) $7.000 D) $137. If trucks are depreciated over ten years with no residual value.000 = 9 years Diff: 2 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 10) to Exhibit 1.
BS. BS.11) Identify each of the following items with its appropriate financial statement. BS j.___ net cash used by operating activities inventory accounts payable common stock service revenue increase in cash i. publishing as Prentice Hall . BS f.___ c. Balance Sheet (BS).___ cash h. Statement of Retained Earnings (RE). BS e. Inc.___ k. BS k.___ l.___ f.___ n. RE d. IS b. CF h. RE Diff: 2 LO: 1-5 AICPA Bus Persp: Legal/Regulatory AICPA Functional: Measurement 44 Copyright © 2013 Pearson Education.___ j. RE g. CF i. BS l. using the following abbreviations: Income Statement (IS). IS.___ g.___ rent expense b. a. IS m. CF n. Some items may appear on more than one financial statement. IS c.___ m.___ interest revenue retained earnings accounts receivable note payable net income dividends Answer: a. and Statement of Cash Flows (CF).___ d.___ e.
Inc.000 45 Copyright © 2013 Pearson Education. The company has a December 31.000 1.000 $82. Inc.000 37.000 Office equipment Office supplies Service revenue Supplies expense Utilities expense Wage expense $59. Prepare the income statement. and balance sheet for Atlas. publishing as Prentice Hall . Inc.000 8.000 45.500 5.500 Beginning retained earnings was $120. 2012 year end. for the current year.500 11.000 Net income 48.000 82.000 8.000 8.500 11.500 8.000 and dividends were $5.500 40. Inc Statement of Retained Earnings For the year ended December 31.000 130. The accounts are listed below in alphabetical order.000 20.000 20.500 22. 2012 Beginning balance Net income Dividends Ending balance $120. Accounts receivable Accounts payable Building Cash Commission expense Common stock Interest payable Land $28.000 (5. Inc.000 for the year. 2012 Service revenue Expenses: Commission expense Wage expense Utilities expense Supplies expense Total expenses $130. liabilities. Income Statement For the year ended December 31. statement of retained earnings. Answer: Atlas.000 Atlas.000) $197.12) Atlas.000 80. has the following assets. revenues and expenses for the current year.
500 Stockholders' Equity Common stock 22.000 Office equipment 59. publishing as Prentice Hall . Balance Sheet December 31. 2012 Assets Cash $80.000 Office supplies 5.6 Learning Objective 1-6 1) Good business requires decision making.000 Building 45.500 Total liabilities $38. Answer: TRUE Diff: 1 LO: 1-6 AASCB: Ethical Understanding AICPA Bus Persp: Strategic/Critical Thinking. which in turn requires the exercise of good judgment.500 Stockholders' equity Diff: 3 LO: 1-5 AASCB: Analytical Skills AICPA Bus Persp: Strategic/Critical Thinking AICPA Functional: Measurement 1.500 Total assets $257.000 Total liabilities and $257. Inc.500 Liabilities Accounts payable $37. Legal/Regulatory AICPA Functional: Decision Modeling 46 Copyright © 2013 Pearson Education.000 Land 40.000 Interest payable 1. both at the individual and corporate level.000 Total stockholders' equity 219. Inc.000 Retained earnings 197.Atlas.000 Accounts receivable 28.
three factors influence business and accounting decisions: A) operating. expenses. and dividends. A) economic B) legal C) profitability D) ethical Answer: D Diff: 2 LO: 1-6 AASCB: Ethical Understanding AICPA Bus Persp: Strategic/Critical Thinking. Answer: C Diff: 2 LO: 1-6 AASCB: Ethical Understanding AICPA Bus Persp: Strategic/Critical Thinking. they still may not be right. and financing activities. Legal/Regulatory AICPA Functional: Decision Modeling 47 Copyright © 2013 Pearson Education. Inc. C) economic. Legal/Regulatory AICPA Functional: Decision Modeling 3) The ________ factor recognizes that while certain actions might be both economically profitable and legal. D) revenues. legal. publishing as Prentice Hall . investing. B) assets. liabilities.2) Generally. Legal/Regulatory AICPA Functional: Decision Modeling 4) The decision framework for making ethical judgments does NOT consider the following question? A) What is the issue? B) What are the alternatives? C) What alternative maximizes profit? D) Who are the stakeholders? Answer: C Diff: 2 LO: 1-6 AASCB: Ethical Understanding AICPA Bus Persp: Strategic/Critical Thinking. and equity. and ethical.


text:
Q: Refer to another worksheet that has increment in cell number I have a worksheet (let me call it WorksheetA) that each row has a different information. Then, I want to refer this information per row on my other worksheet (WorksheetB).
To explain further, WorksheetA has 2 columns that should be copied to WorksheetB. These are Name and School Last Attended. I want to know how can WorksheetB be updated every time a new row in WorksheetA is filled.
Thanks in advance!! :)

A: Say we are using Sheet1 and Sheet2.  In Sheet2 cell A1 enter:
=IF(Sheet1!A1="","",Sheet1!A1)

Then copy A1 to B1
Then copy both A1 and B1 downwards.

redpajama_set_name: RedPajamaStackExchange


Your knees take a pounding every day. Every step you take, climbing stairs, walking through the grocery store, pressing the gas and brake pedal in your car, and standing up and sitting down all require movement of your knee joints. Running, jogging and jumping are high-impact activities that can cause injury if your knee muscles weak or the joint not as flexible as it should be. You can avoid knee injury by strengthening your knee muscles with exercise and taking a few common sense precautions.
Take care of your joints by drinking plenty of water, eating healthy foods and keeping your weight under control. Extra pounds can take a toll on your knee joints. Losing weight can help you avoid acute injury and long-term chronic pain due to deterioration of the joint. Extra stress is placed on the knee joint, muscles and tendons with every step when you are overweight. Regular exercise, rest, hydration and a healthy diet can help you lose weight and save knees.
Most knee injuries can be attributed to weak muscles in the leg. Exercises that strengthen the hamstrings and quadriceps muscles can help prevent knee injury and pain. Balance exercises also help promote knee health. Use a balance board to exercise and strengthen the leg muscles. Simple exercises that you can do just about anywhere, any time include standing on one leg for 60 seconds, standing on your toes, shifting your weight to your heels for 30 seconds or more and swimming. Swimming is an excellent whole body aerobic workout.
If you are already experiencing knee pain, stiffness or weakness, see your doctor to rule out injury or a condition, such as gout or osteoarthritis. Consult a personal fitness trainer to help you develop an exercise and diet program to improve your knee health.


For me, WATCHING YOU is Lisa Jewell's best book! I could leave you with that comment and, if you like thrillers, just tell you to read it now, but I will whet your appetite a bit more. The story is set in the small village of Melville Heights in Bristol, where the houses are close enough that the comings and goings of the neighbors are closely monitored. On the opening page, there is a diary entry from a young girl who has a crush on her much older teacher; that note is dated 1996. In the Prologue we learn there is a dead body, but that entry is dated March 2017. So what happened in between? Who wrote the note? Who is dead? Lisa wastes no time in setting up the questions that will get you trying to unravel this thriller. Bam, you are into it.
Tom Fitzwilliam has moved his family around as his job is working with troubled schools and getting them on track. Is he the teacher crush? That is so likely, but would that be too neat? Reading Lisa's books in the past, I know to expect something more. Tom's wife, Nicola, is a runner, which has her out and about their neighborhood at all hours of the day. Why does she run, and what does she see when she is out running? Their son, Freddie, likes taking photos of the neighbors and keeping tabs on them from his room. He's a loner, with no friends his age, but he watches. What does he see, and what does he know?
The rest of the neighbors include Jack, a prominent surgeon, and his wife Rebecca, who is newly pregnant and not thrilled with this event. They share their home with his sister Joey and her husband Alfie, who are there temporarily after their idyllic honeymoon, as they get their lives together. There are also two high school girls, Jenna and Bess, and Jenna's mother. Three of these women are smitten with Tom, which immediately had me thinking who plays him in a potential movie. It also has lots of reasons for Tom to be a suspect.
The story unwinds being told through various POVs and the transcript of interviews with the police department. Because Lisa's character descriptions are so strong, I never felt lost, though there are many, many players. As far as the plot goes, I would guess what was going on and then be tossed in another direction.
You need to read right through to the end to get the whole story; Lisa wraps things up so very, very well. After finishing WATCHING YOU, you will have to decide which of her books to read next. You're lucky; I have read her last four thrillers and enjoyed each one. It's January, you have lots of reading time…and, mark my words, she is going to be an author who many will be talking about!


MUSTASCH, U.F.O., GIANT, DEVILS TRAIN, SUNSTORM, LEE SMALL, WIDOW, DIVE BOMBER, JOURNEY, WITHIN TEMPTATION, M.I.C., HAZEL JADE, U.D.O., ATKINS MAY PROJECT, LESLIE WEST ft SLASH, FREEDOM CALL.
This entry was posted on Wednesday, March 7th, 2012 at 4:51 pm	and is filed under RADIO SHOW. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response , or trackback from your own site.


Coast Therapy is excited to announce that we are starting to offer Direct Billing to selected insurance companies. We can bill your benefits plan in real time straight from reception!! It will save you time and effort to submit your receipts to your insurance provider, and will reduce any upfront out of pocket expenses related to your treatment.
We offer this service at no extra charge. Please be aware that we can not guarantee direct billing at every appointment due to issues with individual benefits plan, problems with submission portal or clinic logistic considerations.
Please be advised that for direct billing GWL, Sun Life & Manulife, we will require a credit card on file due to inconsistent insurer portal reliability.
You give us your policy number/ID and we submit it through the web portal. The portal will give us the exact amount that your benefits plan will pay; you may need to pay the remaining portion of the visit.
Will I need to pay anything?
You may need to pay the remainder of the visit fee, according to the portal reply. For example, if you are covered 80% of your $75 visit fee, you will pay $15 (the portal will "pay" the remaining 60$ to the clinic). It all depends on your individual coverage and portal response.
What treatments you can direct bill for?
Physiotherapy and Massage Therapy treatments. Each individual plan may have different coverage with regards to each treatment type.
Can I check my exact coverage or how many visits or covered?
The submission portal is designed for clinics to create submissions in real time; it is not designed to check statements/limits/policies etc. It works very similar to a credit card terminal – it can collect the payment, but it can not check the card balance.
If you want to check your coverage, remaining balance, deductible or other benefits related policies, please contact your insurance provider directly.
Can I use direct billing to prepay for my future visits?
No, we can only direct bill for visits that already took place.
Can you direct bill for Massage Therapy, Chiropracitc and Physiotherapy all on the same day?
Generally it is not needed. Physiotherapy, Chiropractic and Massage Therapy are direct access in BC. We can not guarantee however, whether your individual benefits plan has a requirement for a doctor referral. So far, we have encountered only several cases where direct billing was denied due to not having a doctor referral on file.
Why do some insurance companies provide different coverage for different members?
Each plan is individual to the member. Insurance companies can have many different plans. For example, we have seen Pacific Blue Cross cover as little as 10% of treatment to 100% coverage.
What if my plan covers 100% of the treatment?
Congratulations. You do not need to pay anything extra at your appointment.
What if I have several insurance plans? Can you help to coordinate them?
Unfortunately, at this time we do not offer any coordination of benefits. We can only direct bill one plan. You will have to contact the other plan provider on your own.
Do I get a receipt if I direct bill?
You will get a receipt only for the remaining portion that you pay in the clinic; the portion that is not covered by the plan. We can also print the statement of direct billing submission to the portal.
What if you cannot process my direct billing, i.e. due to portal being down?
You will pay for your appointment the regular way i.e. cash, debit or credit card. We will provide you with a receipt which will allow you to submit to your plan.
Are all of Coast practitioners registered for direct billing?
Generally yes. It is possible however, when the practitioner is a locum or new to the clinic that the registration is pending and it may not be available. We always make every effort to ensure that all of our newest members get registered as soon as possible.


text:
Matches 401 - 450	out of 40,013
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WO/2019/129716A1	 POLYCRYSTALLINE DIAMOND CONSTRUCTIONS
A polycrystalline diamond (PCD) construction has a first region with a first set of one or more strata comprising a first grade of PCD material and a second set of strata comprising a second grade of PCD material. The first set is arrang...
WO/2019/133247A1	 ASSEMBLING STRUCTURES COMPRISING 3D PRINTED COMPONENTS AND STANDARDIZED COMPONENTS UTILIZING ADHESIVE CIRCUITS
One aspect is an apparatus including a plurality of additively manufactured components each having an adhesive injection channel. The components are connected together such that adhesive injection channels are aligned to form an adhesive...
WO/2019/129372A1	 BUILDING MATERIAL AND RADIATION SOURCE MODULE AND ADDITIVE MANUFACTURING DEVICE COMPRISING THE MODULE
A building material and radiation source module (16) for an additive manufacturing device (1) for manufacturing a three-dimensional object (2) by a solidification of a building material (18) within a building area (8) comprises: at least...
WO/2019/129988A1	 SELECTIVE ADDITIVE MANUFACTURING APPARATUS WITH INDIRECTLY HEATED CATHODE ELECTRON SOURCE
The invention relates to an apparatus for manufacturing a three-dimensional object by selective additive manufacturing, comprising, in a chamber, a support for depositing successive layers of additive manufacturing powder, a distribution...
WO/2019/129711A1	 SUPERHARD CONSTRUCTIONS & METHODS OF MAKING SAME
A super hard polycrystalline construction includes a first region having a body of thermally stable polycrystalline super hard material with an exposed surface forming a working surface, and a peripheral side edge. The polycrystalline su...
WO/2019/133099A1	 SYSTEM AND METHOD FOR CONTROLLING POWDER BED DENSITY FOR 3D PRINTING
A system and corresponding method for additive manufacturing of a three- dimensional (3D) object to improve packing density of a powder bed used in the manufacturing process. The system and corresponding method enable higher density pack...
WO/2019/133553A1	 ADDITIVE MANUFACTURING SYSTEM WITH ROTARY POWDER BED
A processing machine (10) for building a part (11) includes: a support device (26) including a support surface (26B); a drive device (28) which moves the support device (26) so as a specific position on the support surface (26B) is moved...
WO/2019/127174A1	 HOT-PRESS SINTERING APPARATUS, BLOCK THERMOELECTRIC MATERIAL OF MICRO-NANO POROUS STRUCTURE, AND MANUFACTURING METHOD THEREFOR
A hot-press sintering apparatus, a method for manufacturing a thermoelectric material by using the hot-press sintering apparatus, and a thermoelectric material having a multi-scale micro-nano porous structure. The hot-press sintering app...
WO/2019/125199A1	 COMPOSITE MATERIAL BASED ON QUASICRYSTAL SYSTEM OF AL-CU-FE AND METHOD OF PRODUCING SAME
The invention relates to powder techniques for producing solid three-dimensional materials. The technical result of the invention consists in improving the characteristics of the three-dimensional materials produced and creating addition...
WO/2019/122635A1	 METHOD FOR THE HEAT TREATMENT OF A PART MADE FROM MARAGING STEEL
The invention relates to a method for the heat treatment of a maraging steel part produced by means of selective laser melting, characterised in that the method comprises steps consisting in: heating the maraging steel part from ambient ...
WO/2019/122797A1	 METHOD OF CREATING A MOULD FROM REFRACTORY MATERIAL
A method of forming a shell (205) for investment casting comprises the steps of obtaining a pattern (204) made from a thermoplastic material and creating a shell (205) around the pattern. Layers of slurry are applied around the pattern (...
WO/2019/120348A1	 METHOD AND DEVICE FOR CLEANING PARTIALLY PRODUCED COMPONENTS DURING GENERATIVE PRODUCTION
The present invention relates to a method and/or a device for generative production of components by applying powder material in layers onto a substrate or onto a previously produced part of a component and at least partially connecting ...
WO/2019/120810A1	 METHOD FOR THE ADDITIVE CONSTRUCTION OF A STRUCTURE AND COMPUTER PROGRAM PRODUCT
The invention relates to a method for the additive construction of a structure (10) for a component (100), said method comprising the following steps: providing a prefabricated component (1) for the component (100) on a building board (2...
WO/2019/121879A1	 METHOD FOR THE ADDITIVE MANUFACTURING OF AN OBJECT FROM A MARAGING STEEL POWDER
The invention relates to a method for the additive manufacturing of an object from a maraging steel powder, wherein the steel powder has the following composition in M-%: C = 0.01-0.05; Si = 0.4-0.8; Mn = 0.1-0.5; Cr = 12.0-13.0; Ni = 9....
WO/2019/121264A1	 AN ADDITIVE MANUFACTURING APPARATUS COMPRISING A BUILD CHAMBER WITH A HEAT EXCHANGER
Provided is an additive manufacturing apparatus (1) for forming a three-dimensional article (2) layer by layer from a powder. The apparatus comprising an outer casing (3) forming a build chamber (4), and a build tank (5) arranged inside ...
WO/2019/123938A1	 MANUFACTURING METHOD OF TUNGSTEN-BASED OR SIMILAR SINTERED PRODUCT, AND TUNGSTEN-BASED OR SIMILAR SINTERED PRODUCT
A tungsten-based or similar sintered product 90 containing at least one kind from among tungsten, molybdenum, and tungsten carbide as a primary ingredient has therein a refrigerant passage 68, 75 and no boundary layer.
WO/2019/125662A1	 FLUID JET NOZZLES AND METHODS OF MAKING THE SAME
Reinforced diamond nozzles and methods of making the same for fluid jet cutting applications are provided. An example method includes forming or providing a tubular diamond body having a jet passage extending therethrough and establishin...
WO/2019/121274A1	 POWDER-BASED ADDITIVE MANUFACTURING PROCESS
The invention relates to an additive manufacturing process (3D printing) using particles having a meltable polymer. The meltable polymer comprises a thermoplastic polyurethane polymer which has a flowing temperature (intersection of E' a...
WO/2019/120581A1	 ADDITIVE MANUFACTURING METHOD OF A THREE-DIMENSIONAL OBJECT AND RELATED MANUFACTURING SET
A method for manufacturing a three-dimensional object (2) on building platform (12) by layer-wise solidification of a building material (15) at positions in the respective layer that correspond to the cross-section of the object (2), the...
WO/2019/125970A1	 CONVOLUTIONAL NEURAL NETWORK EVALUATION OF ADDITIVE MANUFACTURING IMAGES, AND ADDITIVE MANUFACTURING SYSTEM BASED THEREON
An additive manufacturing system uses a trained artificial intelligence module as part of a closed-loop control structure for adjusting the initial set of build parameters in-process to improve part quality. The closed-loop control struc...
WO/2019/121490A1	 DEVICE FOR PRODUCING THREE-DIMENSIONAL OBJECTS LAYER BY LAYER
The present invention relates to a device for producing three-dimensional objects layer by layer in a powder bed fusion process. The device (20) comprises a building space (1), at least one energy source (5), a building area (4) with a b...
WO/2019/124047A1	 SPHERICAL TI-BASED POWDER AND MANUFACTURING METHOD THEREFOR
The present invention provides: a spherical Ti-based powder which can be molded into a near-net shape and which is suitable for three-dimensional lamination molding by means of electron beams, laser beams, or the like; and a manufacturin...
WO/2019/124115A1	 3-DIMENSIONAL MOLDING APPARATUS
Provided is a 3-dimensional molding apparatus capable of avoiding a decrease in the irradiation efficiency of a laser beam due to fumes or the like while avoiding a decrease in the quality of a molded object. According to the present inv...
WO/2019/122307A1	 PROCESS FOR PRODUCING A SOFT-MAGNETIC MOULDING AND SOFT-MAGNETIC MOULDING
The invention relates to a method for producing a soft-magnetic moulding (20), in which, according to a first aspect, magnetically conductive particles (21) are melted such that electrical insulating points are arranged locally in the in...
WO/2019/120388A1	 METHOD FOR PRODUCING A SINTERED GRADIENT MATERIAL, SINTERED GRADIENT MATERIAL AND USE THEREOF
The present invention relates to a method for producing a sintered gradient material from at least one permanently magnetic component and at least one carrier component and to a mechanically stable gradient material produced therefrom. A...
WO/2019/122395A1	 DIAMOND COATING
A method for coating a metal based component surface wherein said metal based component has an inner and/or outer surface portion that is to be coated, and which surface portion comprises a carbide forming composition. A cavity having on...
WO/2019/123354A1	 DUPLEX STAINLESS STEELS AND USES THEREOF
It is provided a duplex stainless steel for use in a urea production plant and/or in a urea production process, containing in weight percentage (%w): C 0,03 or less; Si 0,5 or less; Mn 2,5 or less; Cr from more than 30,0 to 35,0; Ni from...
WO/2019/120847A1	 METHOD AND DEVICE FOR THE ADDITIVE PRODUCTION OF A COMPONENT AND COMPONENT
The invention relates to a method for the additive production of a component, wherein a plurality of layers made in particular of a powder-like material is provided in succession and each material layer is scanned by an energy beam accor...
WO/2019/122389A1	 A METHOD FOR MANUFACTURING A METAL BASED COMPONENT HAVING A CAVITY, AND A METAL BASED COMPONENT HAVING A CAVITY
The inventive concept relates to a method for manufacturing a metal based component (100, 200) having a cavity (103, 203). The method comprises the steps of: providing a plurality of individual segments (110, 210) corresponding to differ...
The invention relates to an additive manufacturing process (3D printing) using particles having a meltable polymer. The meltable polymer comprises a thermoplastic polyurethane polymer which has a melting range (DSC, Differential Scanning...
WO/2019/121896A1	 DIE FOR A PRESS
The invention relates to a die (1) to be arranged in a press (2), the die (1) extending in an axial direction (3) between a first end face (4) and a second end face (5) and forming an inner circumferential surface (6) between the end fac...
WO/2019/124430A1	 Cu-Ga ALLOY SPUTTERING TARGET AND METHOD FOR PRODUCING Cu-Ga ALLOY SPUTTERING TARGET
A Cu-Ga alloy sputtering target according to the present invention has a composition which contains Ga, as a metal component, in an amount of from 20% by atom to 45% by atom (inclusive), and which additionally contains K and Na in a tota...
WO/2019/121390A1	 ENHANCED ELECTRON BEAM GENERATION
An electron beam source comprising a cathode, an anode, a means for deflecting an electron beam over a target surface and at least one vacuum pump, the electron beam source further comprising a contraction area arranged between the anode...
WO/2019/124296A1	 ADDITIVELY MANUFACTURED ARTICLE, METHOD FOR MANUFACTURING SAME, AND METAL POWDER FOR ADDITIVE MANUFACTURING
With regard to an additively manufactured article made of a maraging steel, provided are an additively manufactured article having excellent toughness, a method for manufacturing the additively manufactured article, and a metal powder fo...
WO/2019/124351A1	 CU-GA ALLOY SPUTTERING TARGET, AND METHOD FOR MANUFACTURING CU-GA ALLOY SPUTTERING TARGET
This Cu-Ga alloy sputtering target has a composition containing Ga in an amount of 20-40 atomic% as a metal component, and further containing Na and K in a total amount of 0.05-1.0 atomic%, the balance comprising Cu and unavoidable impur...
WO/2019/118991A1	 A PROCESS AND METHOD FOR PRODUCING TITANIUM AND TITANIUM ALLOY BILLETS, SPHERICAL AND NON-SPHERICAL POWDER
The invention provides a process for producing dense titanium and titanium alloy billets or ingots through a melt-free solid-state sintering process; wherein the process includes the introduction of a feedstock powder material of Ti spon...
WO/2019/076910A3	 METHOD FOR ADDITIVE MANUFACTURING OF A COMPONENT AND MACHINE FOR CARRYING OUT THE METHOD
The invention relates to a method for the additive manufacturing of a component, comprising the following steps: a) additive application and solidification of a raw material layer on a base body (4, 30, 44, 64, 76), wherein - the materia...
WO/2019/116943A1	 PROCESSING DEVICE, PROCESSING METHOD, MARKING METHOD, SHAPING METHOD, COMPUTER PROGRAM, AND RECORDING MEDIUM
This processing device is equipped with: a shaping device which has an energy beam irradiation unit for forming a molten pool by irradiating the surface of an object with an energy beam, and a material supply unit for supplying a shaping...
WO/2019/115140A1	 APPARATUS FOR SUPPLYING PROTECTIVE GAS, HEATING AND SUPPLYING POWDER, DEVICE AND METHOD FOR THE ADDITIVE MANUFACTURING OF COMPONENTS, AND COMPONENT
The invention relates to an apparatus (7) for supplying protective gas, heating and/or supplying powder for a device for the additive manufacturing of components from the powder bed (1), comprising: protective gas means, which are design...
WO/2019/117372A1	 ELECTRICAL CONTACT MATERIAL AND ELECTRICAL CONTACT COMPRISING SAME
The present invention relates to an electrical contact material applicable to electrical circuit breaker, switchgear, relay, and switch apparatuses and an electrical contact comprising the same, the electrical contact material comprising...
WO/2019/116454A1	 PROCESSING DEVICE, PROCESSING METHOD, MARKING METHOD, AND MANUFACTURING METHOD
A processing device is provided with: a manufacturing device having an energy beam irradiation unit for irradiating the surface of an object with an energy beam and forming a molten pool and a material supply unit for supplying build mat...
WO/2019/116452A1	 TREATMENT DEVICE AND TREATMENT METHOD, PROCESSING METHOD, AND SHAPING DEVICE AND SHAPING METHOD
This treatment device, which performs a treatment of irradiating an object with an energy beam, is provided with: an energy beam irradiation device which irradiates at least a portion of the surface of an object with an energy beam; and ...
WO/2019/118018A1	 ELECTROMAGNETIC EXTRUSION
A system and method for an improved material flow through an extrusion machine by altering the material properties in a magnetic field are provided. The electromagnetic extrusion system includes a ram that is moved into a chamber contain...
WO/2019/090311A3	 METHOD AND SYSTEM TO GENERATE THREE-DIMENSIONAL META-STRUCTURE MODEL OF A WORKPIECE
The exemplified methods and systems facilitate manufacturing of a new class of mechanical, loading-bearing components having optimized stress/strain three-dimensional meta-structure structures (also referred to herein as "Meshagons") as ...
WO/2019/118437A1	 METHODS OF TRANSFORMING GRAINS IN ADDITIVELY MANUFACTURED PRODUCTS
Broadly, the present disclosure relates to methods for transforming grains in additively manufactured products. In this regard, the methods generally include producing an additively manufactured product, where at least a portion of the a...
WO/2019/117373A1	 SILVER-CARBON NANO-COMPOSITE PARTICLES, PREPARATION METHOD THEREFOR AND ELECTRICAL CONTACT MATERIAL COMPRISING SAME
The present invention relates to silver-carbon nano-composite particles capable of being used as an electrical contact material, a preparation method therefor and an electrical contact material comprising the nano-composite particles. Th...
WO/2019/114296A1	 GRADIENT CEMENTED CARBIDE SELF-DRILLING SCREW DIE
A gradient cemented carbide self-drilling screw die, comprising a base (1) that is made from cemented carbide, a die blank (2) being provided on the base (1), and a discharge groove (3) further being provided on the base (1); the dischar...
WO/2019/117384A1	 SPUTTERING TARGET FOR ELECTROMAGNETIC SHIELDING, AND METHOD FOR PRODUCING SAME
The present invention relates to a sputtering target and a method for producing same. The present invention presents as an embodiment a sputtering target which is a target used in a sputtering process, is composed of at least one materia...
WO/2019/114576A1	 3D PRINTER AND ASSEMBLY METHOD THEREFOR
Disclosed are a 3D printer and an assembly method therefor. The 3D printer (1) comprises a bottom seat module (2), a top seat module (3), a printing module (5) and at least three slipway assembly modules (4), wherein the bottom seat modu...
WO/2019/115968A1	 METHOD FOR MANUFACTURING A METALLURGICAL PART
The invention relates to a method for manufacturing a metallurgical part by hot pressing of metal powder comprising: - a first step of manufacturing a tight metal container; - a second step of filling said container with metal powder; - ...

redpajama_set_name: RedPajamaCommonCrawl


text:
Is playing at the New World Stages located at 340 West 50th street. It runs one hour thirty minutes with no intermission. The show is an open ended run and is booking until February 12, 2013.
This is the New York premiere of this bio-musical of Dusty Springfield.
Her real name was Mary Isabel Catherine Bernadette Springfield. She was born on April 10, 1939 in West London to Irish Catholic family. Dusty died on March 2, 1999 (59) of breast cancer.
The show was written and stars Kirsten Holly Smith.
Forever Dusty is about her life using her songs to tell the story.
She played in a group with her brother Tom (Sean Patrick Hopkins) called The Springfield's. When she went on her own her brother said he would never speak to her again.
The musical tastefully covers her career, sexuality, drug and alcoholic additions.
There is a band on the left side of the stage. The stage has a table and chair at times, sometimes a mike. A picture will appear on the back of the stage to let you know where the scene is, such as a recording studio.
Kirsten Holly Smith captures the essence of Dusty in her mannerisms and voice. She brings her to life in a positive and upbeat way. Ms. Smith is remarkable in this role.
Among the roles Christina Sajous plays in the show is Dusty's lover Claire. Whenever she sings it will take your breath away. She is fantastic as both a singer an actress.
This is a show worth seeing. Even if this is your parent's generation of music you might be surprised and like it. If you a baby boomer you will enjoy it even more.
For candid interview with cast scroll down on the left side to recent photos. Click on recent photos for this and other shows.


Start taking classes at The Space Studio and other studios!
A fusion of ballet and Pilates, our Barre sessions will leave you feeling re-aligned, balanced and strengthened. Expect to have fun, increase your stamina and endurance with the use of props to assist with this all over body workout paying special attention to the legs, bottom, thighs and arms. Room Temperature: Non heated. Please note it is compulsory to wear Barre socks to each class. You may bring your own Barre socks or purchase them from our reception.
There are no upcoming "Barre Amplify" classes on this day.
The Space Studio environment is designed to transport you from the hustle and bustle of the outside world. With the very best Yoga mats, blocks and straps provided by Manduka all you need to do is turn up. They also offer showers, towels, hair dryers, lux toiletries from Appelles and tea from The Rabbit Hole, perfect for after class.
The Space Studio is located in the heart of Barangaroo on Level 2 of Exchange Place, 400 Barangaroo Avenue (opposite Bel and Brio).
Upbeat and inspiring! And a great work out.
Modern studio and instructor was good at giving corrections where needed. Appreciated using less props than other classes I've done at studio.
Friendly instructor and modern studio, but class involves way too may props and changes so I didn't feel like I got a burn on many movements.
Always had great fun and workout with Jess's class!
Awesome variation to routine that challenged core and stability. Prefer the tailored first half-ish intense barre workout and last 15 mins good relaxing stretch. Some studios I have been to do not focus on the importance of after exercise stretch.
Great workout, absolutely enjoyed it!
Fast paced and works up a sweat.


text:
Scorpiops montanus est une espèce de scorpions de la famille des Scorpiopidae.

Distribution
Cette espèce se rencontre en Inde au Pendjab, en Himachal Pradesh et en Uttarakhand et au Pakistan.

Description
Scorpiops montanus mesure jusqu'à .

Systématique et taxinomie
Cette espèce a été décrite par Karsch en 1879. Elle est placée dans le genre Euscorpiops par Soleglad et Sissom en 2001. Elle est replacée dans le genre Scorpiops par Kovařík, Lowe, Stockmann et Šťáhlavský en 2020.

Publication originale
 Karsch, 1879 : « Skorpionologische Beiträge. II. » Mittheilungen des Münchener Entomologischen Vereins, , ,  (texte intégral).

Liens externes
 The Scorpion Files : Jan Ove Rein, Trondheim, Norwegian University of Science and Technology

Notes et références

Scorpiopidae
Espèce de scorpions (nom scientifique)

redpajama_set_name: RedPajamaWikipedia