CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-20 (15–20 min.) Classification of costs‚ manufacturing sector. Cost object: Type of car assembled (Corolla or Geo Prism) Cost variability: With respect to changes in the number of cars assembled There may be some debate over classifications of individual items‚ especially with regard to cost variability. |Cost Item |D or I |V or F | |A
Premium Variable cost Costs Fixed cost
E20-7 Rydell Corp Memo Record Items Annual Pension Expense Cash OCI—Prior Service Cost Pension Asset/Liability Projected Benefit Obligation Plan Assets Balance‚ Jan. 1‚ 2012 13‚800 cr 560‚000 cr 546‚200 dr Prior service cost 120‚000 dr 120‚000 cr New Balance‚ January 1‚ 2012 680‚000 cr 546‚200 dr Service cost 58‚000 dr 58‚000 cr Interest Cost $680‚000 x 9% = $61‚200 61‚200 dr 61‚200 cr Actual return 52‚280 cr 52‚280 dr Unexpected
Premium Income statement Balance sheet Asset
Give an example of each scale of atmospheric motion; Micro‚ Meso and Macro. An example of a “Microscale” atmospheric motion would be a small‚ turbulent breeze blowing through the trees. A F3 tornado flowing across a Kansas corn field would be an example of a “Mesoscale” motion‚ and Super Storm Sandy would be a great example of a “Macroscale” motion. What causes an "eddy" to form? An “eddy” is formed when wind encounters a solid object‚ a whirl of air is formed on the object’s downward side. The
Premium Wind
Axial head‚ neck‚ & trunkskeleton of the torso & skull Appendicular upper & lower limbsskeleton of the appendages Long Bones have long longitudinal axes and expanded endsEx. forearm‚ thigh bones‚femur Short Bones somewhat cubelike‚ with their lengths and widths roughly equalEx. carpals(wrist)‚ ankles Flat Bones platelike structures with broad surfacesEx. ribs‚ scapulae‚ some skull bones Irregular Bones have variety of shapes and are usually connected to
Premium Bone Skeletal system
Question 11. In early 2003 Bristol-Myers Squibb announced that it would have to restate its financial statements as a result of stuffing as much as $3.35 billion worth of products into wholesalers’ warehouses from 1999 through 2001. The company’s sales and cost of sales during this period was as follows: 2001 2000 1999 Net sales $18‚139 $17‚695 $16‚502 Cost of products sold 5‚454 4‚729 4‚458 The company’s marginal tax rate during the three years was
Premium Balance sheet Generally Accepted Accounting Principles Deutsche Telekom
EXERCISE 18-1 (10-15 minutes) Add or deduct from accounting income (a) 2 deduct (b) 1 add (c) 3 add (d) 1 add (e) 2 deduct (f) 2 deduct (g) 1 add (h 3 deduct (i) 3 deduct (j) 1 add (k) 1 add (l) 1 add EXERCISE 18-3 (15-20 minutes) (a) Accounting income $105‚000 Permanent differences: Non-deductible fines 11‚000 116‚000 Timing differences: Excess of CCA over amortization (16‚000 ) Excess rent collected over rent earned 24‚000 Taxable income $124‚000
Premium Balance sheet Accounts receivable Income tax
?.1 lf the slope of the C* vs Cscurve is -0.15 ancl the pitching monrent atzero lift is equal to 0.0g‚ determine tfre trim iift coefficient. lf the center of gravity of the airplane is located at X.o / c = 0.3‚ determine the stick fixed neL:tral point. SP-lul-q’!: dc_ Given: ---u = -6‚15 Cr.n = 0.Ct8 @ C‚- = 0 X6gic=0.3 Finci: The trim litt coefficient and the stick fixed neutial point. r^ umlUL-o t‚gto. t.‚rflcg .A dC‚_ ’*’t Lrrncg ’lrltn ‚a ‚
Premium Trigraph
CHAPTER 7 THE USE OF COST INFORMATION IN MANAGEMENT DECISION MAKING Chapter Introduction BEFORE MAKING DECISIONS‚ MANAGERS MUST GAIN A THOROUGH UNDERSTANDING OF THE COST INFORMATION THAT IS RELEVANT. PREVIOUS CHAPTERS HAVE EXAMINED VARIOUS ISSUES INVOLVING COSTS. THIS CHAPTER DISCUSSES THE TOPIC OF HOW COST INFORMATION IS USED BY MANAGERS IN DECISION MAKING. Objectives‚ Terms‚ and Discussions LO1 Explain the role of incremental analysis (analysis of incremental costs and revenues)
Premium Costs Variable cost Total cost
Unit 7 Chapter 7 Review Questions‚ multiple choice‚ Key terms‚ Acronyms and Define 1. A 2. A ‚ B 3. B ‚ D 4. A 5. A 6. B ‚ D 7. A 8. C 9. C 10. D 11. C 12. A 13. A ‚ D 14. C 15. B ‚ C 16. B ‚ D 17. C 18. B ‚ D 19. A ‚ C 20. B ‚ C Key Terms switched circuit- company in reaction to signaling (the user tapping telephone keys or a modem sending in the same digits)‚ with the telco tearing down the circuit when the user is dedicated circuit- An electrical circuit created by a telco on behalf of a
Premium Data Link Layer
Name Period Chapter 7: Membrane Structure and Function Concept 7.1 Cellular membranes are fluid mosaics of lipids and proteins 1. The large molecules of all living things fall into just four main classes. Name them. Explain what is meant when we say a molecule is amphipathic. 3. In the 1960s‚ the Davson-Danielli model of membrane structure was widely accepted. Describe this model and then cite two lines of evidence that were inconsistent with it. 4
Premium Cell membrane Membrane biology Signal transduction