When computing diluted earnings per share, how are convertible bonds treated? A. ignored B. assumed converted whether they are dilutive or antidilutive C. assumed converted only if they are antidilutive D. assumed converted only if they are dilutive

Answers

Answer 1

Answer: assumed converted only if they are dilutive.

Explanation:

Diluted Earnings per Share is a calculation that is used to determine the quality of the earnings per share if a company when all the convertible securities are taken into consideration.

It should be noted that convertible securities are the outstanding stock options, convertible preferred shares, warrants and convertible debentures. During computation, the convertible bonds will be treated to be assumed converted only if they are dilutive.


Related Questions

Harvey Automobiles uses a standard part in the manufacture of several of its trucks. The cost of producing parts is ​, which includes fixed costs of and variable costs of . The company can buy the part from an outside supplier for per​ unit, and avoid​ 30% of the fixed costs. Assume that factory space freed up by purchasing the part from an outside source can be used to manufacture another product that can be sold for ​$ profit. If Harvey Automobiles makes the​ part, what will its operating income​ be?

Answers

Answer:

$26000 greater than if the company bought the part

Explanation:

The computation of the operating income in case of the making part is shown below:

In making 40,000 parts

The relevant cost is $60,000

In the case when the product is buyed from outsider

Purchase costs   ($3 × 40,000)   $120,000

Less - avoidable fixed cost ($70,000 × 30%)  ($21,000

Less; profit from the sale of another product ($13,000 )

Relevant cost to buy  $86,000

Now the difference of cost is

= $86,000 - $60,000

= $26,000

In the aircraft manufacturing industry, at least for large commercial jets, Boeing and Airbus are the only competitors. There is not a significant threat of entry because:_______.
A) there is expected to be a huge return on investment within this industry
B) entering the aircraft manufacturing industry means violating government policies
C) there is no credible threat of retaliation from the incumbents.
D) entering the aircraft manufacturing industry requires huge capital investments

Answers

Answer:

D) entering the aircraft manufacturing industry requires huge capital investments

Explanation:

According to the given situation, Boeing and Airbus are the only rivals in the aircraft production business, at least for the big commercial jets.

There is no big entry hazard, as it requires the big amount of capital for entering into the aircraft manufacturing industry.

Therefore from the above explanation, it is clear that the correct answer is d.

Brief Exercise 5-13 Bridgeport Company reported 2017 net income of $158,800. During 2017, accounts receivable increased by $18,000 and accounts payable increased by $9,740. Depreciation expense was $47,500. Prepare the cash flows from operating activities section of the statement of cash flows.

Answers

Answer:

The amount of cash flow provided by operating activities is $198,040  

Explanation:

The cash flow from operating activities section of the statement of cash flows begins with net income with adjustments made for non-cash expenses as prepared below:

Net income                                                    $158,800

depreciation                                                   $47,500

increase in accounts receivable                     ($18,000)

increase in accounts payable                          $9,740

Cash generated from operating activities       $198,040  

Danny, a marketing manager for a large multinational company, has been held responsible for the poor management of a crucial project. The company had suffered huge losses because of this project, and Danny has been having a stressful week dealing with his boss and his clients. Danny goes for a movie with his friends to unwind and get his mind off work. Which of the following strategies has Danny used in this scenario?
A. Self-control.
B. Reappraisal.
C. Acceptance of responsibility.
D. Escape-avoidance.

Answers

Answer:

D. Escape-avoidance.

Explanation:

-Self-control is when a person is able to manage his/her emotions and behaviors when facing an impulse.

-Reappraisal is when you evaluate a situation again to make changes and find new meanings.

-Acceptance of responsability is when you take ownership for what you do.

-Escape-avoidance is when you avoid dealing with things.

According to this, the answer is that Danny is using in this scenario escape-avoidance because he is avoiding dealing with the problem he has at work by  going for a movie with his friends.

Last year, the Corporation worked 19,400 actual direct labor-hours and incurred $156,400 of actual manufacturing overhead cost. They had estimated at the beginning of the year that 17,200 direct labor-hours would be worked and $154,800 of manufacturing overhead costs incurred. The Corporation had calculated a predetermined overhead rate of $9 per direct labor-hour. The Corporation's manufacturing overhead for the year was:

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Last year, the Corporation worked 19,400 actual direct labor-hours.

The Corporation had calculated a predetermined overhead rate of $9 per direct labor-hour.

To allocate overhead, we need to use the following formula:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 9*19,400

Allocated MOH= $174,600

Now, we can determine the over/under allocation:

Under/over applied overhead= real overhead - allocated overhead

Under/over applied overhead= 156,400 - 174,600

Under/over applied overhead= $18,200 overallocated

Kirkaid Company recorded the following transactions for the just completed month: a. $84,000 in raw materials were requisitioned for use in production. Of this amount, $72,000 was for direct materials and the remainder was for indirect materials. b. Total labor wages of $108,000 were incurred. Of this amount, $105,000 was for direct labor and the remainder was for indirect labor. c. Additional actual manufacturing overhead costs of $197,000 were incurred. d. A total of $218,000 in manufacturing overhead was applied to jobs.

Answers

Answer:

$6,000 underapplied  

Explanation:

The computation of the amount overapplied or under applied is shown below:-

Amount applied = Applied manufacturing overhead - (Indirect materials + Indirect labor + other OH costs incurred )

= $218,000 - {($84,000 - $72,000) + ($108,000 - $105,000) + $197,000  }

= $218,000  $12,000 + $3,000 + $197,000  

= $218,000 - $212,000

= $6,000

Therefore for computing the amount under applied we simply applied the above formula.

Rafi offers a tour of Bay Harbor aboard his sailboat, Sea Siren, to Tiara’s Travel Group for $500. Referring to the prices for similar tours, Tiara’s says, "We’ll pay no more than $400." Rafi’s offer is​

Answers

Answer:

Will be terminated

Explanation:

Given:

Rafi's offers for the tour of Bay Harbor = $500

Tiara’s willing to pay = $400

Argue:

Tiara’s Travel Group is not willing to pay the price that Rafi wants to get, Tiara’s Travel Group wants to bow down the price below that value, so Tiara’s Travel Group will reject Rafi's offer.

Austin's total fixed cost at the bakery is $3,600 a month. Austin employs 20 workers and pays each worker $8 an hour. The marginal product of the twentieth worker is 12 iced cupcakes an hour. What is the marginal cost of the last cupcake produced by the last worker Austin hired?

Answers

Answer:

$0.66

Explanation:

Marginal cost is the cost of producing one extra unit of a product.

if each worker is paid $8, then the marginal cost of producing the last cupcake = $8 / 12 = $0.66

The base year in the consumer price index (CPI) is:_________.
a) established by law.
b) given a value of zero.
c) a year chosen as a reference for prices in all other years.
d) always the first year in the current decade.

Answers

Answer:

C. a year chosen as a reference for prices in all other years.

Explanation:

Base year in the consumer price index (CPI) is a year chosen as a reference for prices in all other years.

Consumer Price Index (CPI) is a measure that is used to determine the weighted average of prices of a quantity of consumer goods and services.

Changes in the consumer price index helps to determine price changes associated with the cost of living. The consumer price index is one of the most frequently used statistics for identifying periods of inflation or deflation in an economy.

The formula used to calculate consumer price index for a product

= cost of purchasing the product in the given year ÷ cost of purchasing the product in the base year ×100

The base year or period refers to reference point in time iseda for comparison with other years or periods. It is used to measure financial and economic data.

period is a point in time used as a reference point for comparison with other periods. It is generally used as a benchmark for measuring financial or economic data.

Tulip Corporation purchased equipment for​ $58,000 on January​ 1, 2017. On December​ 31, 2019, the equipment was sold for​ $24,000. Accumulated Depreciation as of December​ 31, 2019 was​ $33,000. Calculate gain or loss on the sale.

Answers

Answer:

question is not clear please send clear question

Coronado Company sells merchandise on account for $4600 to Wildhorse Company with credit terms of 2/10, n/30. Wildhorse Company returns $1000 of merchandise that was damaged, along with a check to settle the account within the discount period. What is the amount of the check?

Answers

Answer:

$3,528

Explanation:

The computation of the amount of the check after considering the discount period is shown below:

= Sale value fo merchandise - returned goods - discount paid

= $4,600 - $1,000 - $3,600 × 2%

= $3,600 - $72

= $3,528

By applying the above formula we can get the amount of the check and the same is to be considered

hence, the amount of the check is $3,528

Suppose that a firm operating in perfectly competitive market sells 300 units of output at a price of $3 each. Which of the following statements is correct? (i) Marginal revenue equals $3. (ii) Average revenue equals $3. (iii) Total revenue equals $900. a. (i) only b. (iii) only c. (i) and (ii) only d. (i), (ii), and (iii)

Answers

Answer:

d. (i), (ii), and (iii)

Explanation:

A perfect competition is characterised by many buyers and sellers of homogeneous goods and services. Market prices are set by the forces of demand and supply. There are no barriers to entry or exit of firms into the industry.

Price = marginal revenue = average price

total revenue = price x quantity = $3 x 300 = $900

Among the greatest failures of the process of collectivization in China was Group of answer choices trying to convert desert and undesireable land into arable plots. reinforcing the traditional family unit as a newly-conceived economic unit instead. the starvation of up to 35 million people. brutal suppression of the private market as sabotage of the revolution. the ability to transition to a free market economy

Answers

Answer:

C. the starvation of up to 35 million people.

Explanation:

Collectivization was first introduced in the USSR by Joseph Stalin between 1929-1933 and his purpose for starting this process was to limit the powers of the Kulaks, who were the rich peasants. The program was also aimed at improving agriculture. China adopted this same policy under the rule of Mao Zedong between 1949-1976. Also known as The Great Leap Forward era, this process sought to make China a socialist economy and also increase productivity in agriculture.

The resultant effect of this process was mass starvation of about 35 million people in 1959. Although the government referred to floods and droughts as the cause of this starvation, it was actually the result of collectivization. When Diang Xiaping came into power in 1978, he instituted reforms in the collectivization process that proved successful.

If the _______ are not valued as a strength, they can lead to low morale, diminished trust, reduced productivity, greater tension, and suspicion and become a serious impediment to team performance.

Answers

Answer:

differences within the project team

Explanation:

There are usually a lot of differences between people in a project team. This makes the team to be more diversified and if these differences are not are not valued as a strength, they can lead to low morale, diminished trust, reduced productivity, greater tension, and suspicion and become a serious impediment to team performance. The team members are from different cultural groups and there may be issues in sharing knowledge, trust and productivity. If such issues are not tackled on time, they may become greater problems for an organization.

Taki works for a start-up company that is highly centralized and its employees are not allowed to wear headphones while working. However, the company offers a flexible work schedule, free childcare, and free yoga classes. These rules and perks describe the company's ______.

Answers

Answer:

organizational culture

Explanation:

Organizational culture can be defined as the beliefs and culture of an organization that helps in the establishment of the structure and strategy to run the organization. These cultural beliefs and ideas help the employees understand and work according to the desired thoughts of the organization. They know the ways to deal and behave in accordance with the organizational values.

In the given excerpt, the rules and regulations that Taki's start-up company has, are said to be the organizational culture of the company. The flexible work schedule, free childcare, and free yoga classes are some of the rules and regulations.

Which is true? Root cause analysis is an important step in the incident management process. Until the root cause of incidents is identified and eliminated, it is likely that the customer will continue to experience incidents. Typically, root causes are technology related. ITIL best practices state that root cause analysis should be performed for all incidents.

Answers

Answer:

1. Root cause analysis is an important step in the incident management process.

2. Until the root cause of incidents is identified and eliminated, it is likely that the customer will continue to experience incidents.

Explanation:

The true and correct statement is that root cause analysis is an important step in the incident management process and until the root cause of incidents is identified and eliminated, it is likely that the customer will continue to experience incidents.

Root cause analysis can be defined as a technical process which is typically used to identify or measure the reason why incidents are occurring and how to device necessary procedures to mitigate and prevent the occurrence of such incidents in the future. Ultimately, if the root cause of an incident isn't identified and properly eliminated, it is very much likely that similar or perhaps the same incident would continue to occur.

Hence, the first solution to solving a problem is identifying and eliminating the root cause.

Kate also wishes to pay dividends on both her common shares and the preferred stock. She is a little confused between cash and stock dividends. Explain the difference between a cash dividend and a stock dividend. Since Kate is the only stock-holder of the common stock, what would be the effect of issuing a 10 percent stock dividend

Answers

Find the answers in the explanation below

Explanation:

Cash dividend: Cash dividend is dividend that is paid in cash to shareholders in the event that the company or firm does not need the money for any kind of operation. This means that the company is giving economic value to its shareholders. This transfer of economic value to shareholder means that the shares price of the company will drop. An example is a company having a share dividend of 5%. That means that the price of the company shares will fall by 5%.

Stock dividend: Stock dividend unlike cash dividend is increase stock dividend as well as help stockholders to avoid tax. This subsequently does not increase the value of the company. For example, if stock dividend of a company is 5% and as much as 1 million shares, when stock dividends are declared the stockholder gets extra of 50,000 shares. The stock holder can either keep the shares or sell it to create his own

Cheers

Viral marketing is:
a) an online form of notification of a potential computer virus or problem.
b) a function that evaluates public attitudes and executes a program of action and information to earn public understanding.
c) a term used to describe promotional efforts such as paying people to say positive things about your product online.
d) a system in which consumers can access company information on their own and supply information about themselves in an ongoing dialogue.

Answers

Answer:

a) an online from of notification of a potential computer virus or problem.

Unit of account is the function of money: that provides a common measurement of the relative value of goods and services. that shows the acceptability of money in exchange for goods and services. that shows the portability of money. that shows the ability of money to hold value over time.

Answers

Answer:

a common measurement of the relative value of goods and services.

Explanation:

Money has three functions. they are :

1. Medium of exchange : this shows the acceptability of money in exchange for goods and services.

2. Store of value : that shows the ability of money to hold value over time.

3. Unit of account : a common measurement of the relative value of goods and services. money serves a means by which one can measure the value of goods and services. for example, if we are told the price of a shoe is $1,000 and the price of another shoe is $50. We know that the $1,000 is relatively more valuable when compared to the $50 shoes.

Which of the following is true? Group of answer choices Resist the temptation to make assumptions about customers’ skill levels based on their use of jargon, acronyms, and terminology. If a customer is angry or highly agitated, an analyst should try to ask probing questions prior to letting the customer vent. Technical service desk analysts need to understand the technology they work with, not the business language that customers use. All of the above.

Answers

Answer:

Resist the temptation to make assumptions about customers’ skill levels based on their use of jargon, acronyms, and terminology.

Explanation:

As a customer service agent it is important to properly understand your customer so as to provide service that will solve their problems.

When trying to diagnose a customer's problem, it is important to resist the temptation to make assumptions about customers’ skill levels based on their use of jargon, acronyms, and terminology.

The customer may use some of these language without actually understanding them.

It is better to assume the customer has less knowledge about the technical aspects of the problem. So explanation of solutions will be in simple understandable form that a person with low technical skill can easily grasp.

A firm has annual sales of $350,045, with a profit margin of 4.5 percent. There are 14,000 shares of stock outstanding with a current price of $45 per share. What is the price-sales ratio?

Answers

Answer:

Price -sales ratio = 2.01

Explanation:

Given that:

Annual sales for a firm = $350045

Profit Margin = 4.5% = 0.045

Outstanding stock = 14000 shares

Current price of stock = $45 per share

The objective is to determine the price - sales ratio.

In order to determine that ; we have:

The net profit = Profit Margin × Annual Sales

The net profit = 0.045 × $350045

The net profit = $15752.025

Earnings Per Share =Net income/shares

Earnings Per Share = $ 15752.025/14000 shares

Earnings Per Share =  $ 1.125 per  shares

The price earning ratio  = Price/Earnings Per Share

Price = The price earning ratio × Earnings Per Share

Price = 45 ×  1.125

Price = $50.625

Sales per share = Sales/ Share

Sales per share =  350,045/14000

Sales per share = $25.00

Finally; the price-sales ratio is:

Price -sales ratio= Price/Sales per share

Price -sales ratio= 50.25/25.00

Price -sales ratio = 2.01

Humble leaders display all of the following key qualities valued by employees except Multiple Choice appreciation of others. low self-awareness. openness to feedback. appreciation of the greater good. low self-focus.

Answers

The correct answer is B) low self-awareness.

Humble leaders display all of the following key qualities valued by employees except low self-awareness.

What employees value is high self-awareness, the appreciation of others, openness to feedback, appreciation of the greater good, and low self-focus.

A true leader is an individual who not only leads but teaches others how to lead to. For this to happen, trust is a key value so the employees can feel that indeed there is a true team atmosphere in the organization. Employees must feel appreciated, valued, and motivated through a common goal. That is why it is so important that the leader sets the example all the time.

Low self-awareness should not show the key qualities valued by employees.

The following information should be considered for key qualities:

Appreciation of others.Openness to feedback. Appreciation of the greater good. Low self-focus.

Also, low self-awareness represents the value of an employee that should be harmful for everyone.

Therefore we can conclude that Low self-awareness should not show the key qualities valued by employees.

Learn more: brainly.com/question/15569649

Effective reading involves what four steps? Select one: a. Preparing, reading, capturing key ideas, and reviewing. b. Preparing, absorbing, capturing, reviewing c. Reading, note-taking, summarizing, reviewing d. Reading, capturing key ideas, summarizing, reviewing

Answers

Answer:

Preparing, reading, capturing key ideas, and reviewing.

Explanation:

The two principal advantages of holding companies are (1) the holding company can control a great deal of assets with limited equity and (2) the dividends received by the parent from the subsidiary are not taxed if the parent holds at least 50% of the subsidiary's stock.
a) true
b) false

Answers

Answer:

a) true

Explanation:

Holding Companies are Companies that have more that 50% in Voting Rights in another company and those rights gives them control over the subsidiary company.

The advantages of entering in such a transaction is to control a great deal of assets with limited equity and to receive dividends income from subsidiary.The dividends are exempt from taxes accounting to the tax legislation.

If the costs for direct materials, direct labor, and factory overhead were $522,200, $82,700, and $45,300, respectively, for 16,000 equivalent units of production, the conversion cost per equivalent unit was $8.00.
A. True
B. False

Answers

Answer:

True

Conversion cost per equivalent unit  = $8 per unit

Explanation:

Conversion cost per equivalent unit = Total conversion cost / Equivalent units

Conversion cost is the sum of the direct labour  cost and the factory overhead cost.

Equivalent units are notional whole units which represent incomplete work and are used to apportion cost between work progress and completed work. These units are determined as follows:

Equivalent units = Degree of work done(%) × units of inventory

Equivalent units are 16,000 already given

The conversion cost = 82,700 + 45,300 = 128,000

conversion cost per equivalent unit =  128,000 /16,000  =$8 per unit

Conversion cost per equivalent unit  = $8 per unit

An investor holds a 6% callable bond purchased at 105. If the issuer calls the bond before maturity, the yield to call (YTC) realized by the investor would be A) equal to the yield to maturity (YTM). B) less than the coupon. C) greater than the yield to maturity (YTM). D) greater the current yield (CY).

Answers

Answer: less than the coupon

Explanation:

When a bond that is bought at a premium of 205 is called before the bond matures by the issuer, this implies that the accelerated premium loss will have to be reflected in calculated yield to maturity.

It should also be noted that the YTC is the lowest among the yields for the premium bonds. Therefore, if the issuer calls the bond before maturity, the yield to call (YTC) realized by the investor would be less than the coupon.

Option B is correct.

Lexi Company forecasts unit sales of 1,640,000 in April, 1,250,000 in May, 810,000 in June, and 1,650,000 in July. Beginning inventory on April 1 is 250,000 units, and the company wants to have 30% of next month’s sales in inventory at the end of each month. Prepare a merchandise purchases budget for the months of April, May, and June.

Answers

Answer:

Explanation:

From the information given in the question:

The main objective is to Prepare a merchandise purchases budget for the months of April, May, and June

                        Merchandise Purchases Budget

                                                 April                  May                 June

Next months' budgeted        1250000            810000          1650000

Sales

Ratio of inventory                  30%                     30%               30%

Desired ending inventory     375000              243000         495000

Sales unit                               1640000             1250000       810000

Required units of

available inventory                2015000             1493000       1305000

Less:Beginning Inventory     -250000             - 375000      - 243000

Units to be purchased           1765000              1118000       1062000

N:B

Desired ending inventory = Next months' budgeted sales × Ratio of inventory  

Required units of available inventory = Desired ending inventory + Sales unit

A financial statement is a(n): Group of answer choices A. estimate of a firm's future income and expenses B. hybrid statement of cash flows C. itemized forecast of a company's income, expenses, and capital needs D. written report that quantitatively describes a firm's financial health

Answers

Answer:

D. written report that quantitatively describes a firm's financial health

Explanation:

A  financial statement is a written report that quantitatively describes a firm's financial health.

Generally, the financial statements are the formally written records of the business and financial activities of a business entity or organization.

There are four (4) main types of financial statements and these are;

1. Balance sheet: it contains financial information about assets, liability, and equity.

2. Cash flow statement: it contains financial information about operating, financial and investing activities.

3. Income statement: it contains financial information about the income and expenses of an organization.

4. Statement of changes in equity: it contains financial information about profits or loss, dividends, etc.

Bill thought he had received the best deal on his riding mower. Shortly after the purchase, Bill started to notice certain disadvantages of his new riding mower as he learned more about other riding mowers available in the same price range. Bill is in which of the following stages of the buyer decision process?
a. purchase decision
b. need recognition
c. postpurchase behavior
d. information search
e. alternate evaluation

Answers

The correct answer is c. postpurchase behavior
the answer c. postpurchase behavior

In the state where Susan lives, drivers whom private insurance companies do not want to insure are placed in a common pool, and each insurer pays its pro rata share of pool losses and expenses. A common policy is used for all high-risk drivers. Susan's state handles high-risk drivers through a(n)

Answers

Answer: Joint Underwriting Association

Explanation: An association which affords licensed drivers the opportunity to come together and provide coverage or compensation for vehicle owners or insurers is the Joint Underwriting Association. Members of the association are usually composed of drivers who have been unable to obtain insurance the regular or private insurance companies usually due to the risk exposure level of the driver's or car owners. The joint Underwriting Association requires that members pay shares fees and share of pool losses. However, they are usually more affordable than the standard insurance coverage offered by most private insurance companies and thus provides an insurance lifeline to high risk drivers.

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