1. Doanh nghiệp A, ngày 01/01/N mua một số cổ phiếu Công ty B với giá mua 100 triệu đồng, chi phí mua 2 triệu đồng .Tại ngày 31/12/N, giá thị trường của số cổ phiếu này là 110 triệu đồng. Yêu cầu: Kế toán Doanh nghiệp A ghi nhận khoản đầu tư cổ phiếu nêu trên như thế nào trên Báo cáo Tài chính lập ngày 31/12/N nếu:
a. Doanh nghiệp A áp dụng nguyên tắc giá gốc?
b. Doanh nghiệp A áp dụng nguyên tắc giá thị trường?
c. Doanh nghiệp A áp dụng nguyên tắc giá thấp hơn giữa giá gốc và giá thị trường?

You have just been hired as a financial analyst for barrington industries. unfortunately, company headquarters (where all of the firm's records are kept) has been destroyed by fire. so, your first job will be to recreate the firm's cash flow statement for the year just ended. the firm had $100,000 in the bank at the end of the prior year, and its working capital accounts except cash remained constant during the year. it earned $5 million in net income during the year but paid $800,000 in dividends to common shareholders. throughout the year, the firm purchased $5.5 million of machinery that was needed for a new project. you have just spoken to the firm's accountants and learned that annual depreciation expense for the year is $450,000; however, the purchase price for the machinery represents additions to property, plant, and equipment before depreciation. finally, you have determined that the only financing done by the firm was to issue long-term debt of $1 million at a 6% interest rate. what was the firm's end- of-year cash balance? recreate the firm's cash flow statement to arrive at your answer

In its 2016 annual report, caterpillar inc. reported the following (in millions): 2016 2015 sales $38,537 $47,011 cost of goods sold 28,309 33,546 as a percentage of sales, did caterpillar's gross profit increase or decrease during 2016? select one: a. gross profit increased from 26.8% to 28.6% b. gross profit decreased from 28.6% to 26.5% c. gross profit increased from 71.4% to 73.2% d. gross profit decreased from 73.2% to 71.4% e. there is not enough information to answer the question.

Match the vocabulary word to the correct definition. 1. sexual harassment 2. terminate 3. recruitment 4. professional development 5. union a. any unwanted sexual attention, the suggestions that maintaining one’s job or professional advancement depends on sexual favors, or verbal and/or physical harassment of a sexual nature b. to fire from a job or end a professional relationship c. an organization of those in the same industry who join together to more effectively bargain with employers d. the process of attracting and hiring employees e. continuing education in a chosen field