Để hành nghề, thẩm định viên bắt buộc phải có những năng lực tối thiểu về

Explanation:

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Explain collaborative ,planning,forecasting and replenishment each scenario briefly and indicate how they benefit supply chain partners,

You have been seconded to North (Pty) Ltd to assist with the preparation of the group financial statements. Their accountant has recently resigned and they are under pressure to have these finalised for the annual audit. North (Pty) Ltd acquired a 100% interest in South (Pty) Ltd on 1 January 2017 for R125 000. On 1 January 2017, the retained earnings of South (Pty) Ltd was R15 000.
The following Trial Balances, for the year-ended 31 December 2020, were prepared by the accountant prior to his departure.
All the plant of South (Pty) Ltd was purchased during the 2017 financial year.
The carrying amount of goodwill is considered to be equal to its recoverable amount.
Bank
Trial Balance at 31 December 2020
Retained earnings (year-end)
Share capital
(71,000) (45,000)
(200,000) (75,000)
Investment in South (Pty) Ltd
125,000 -
Property, plant and equipment
105,000 85,000
Inventory
38,000 25,000
Accounts receivable
27,000 20,000
25,000 15,000
Accounts payable
Sales
(39,000) (20,000)
(64,000) (55,000)
Dividend Income
(5,000) -
Cost of Sales
34,000 35,000
Operating Expenses
12,000 8,000
Taxation
3,000 2,000
Dividends
10,000 5,000
North (Pty) Ltd South (Pty) Ltd
00
Note: Comparatives are not required.
2

QUESTION 1 – REQUIRED
1.1
1.2
1.3
Prepare the consolidated Statement of Comprehensive Income for the year-ended 31 December 2020.
Presentation
Prepare the Statement of Changes in Equity for the year-ended 31 December 2020.
Presentation
Prepare the assets section only of the consolidated statement of financial position of North (Pty) Ltd and it subsidiary for the year- ended 31 December 2020.
Presentation
Sub- total
9 1
7 1
6
1
Marks Total

The Blossom Company is a multidivisional company. Its managers have full responsibility for profits and complete autonomy to accept or reject transfers from other divisions. Division A produces a sub-assembly part for which there is a competitive market. Division B currently uses this sub-assembly for a final product that is sold outside at $1,488. Division A charges Division B the market price of $868 per unit of the part. Unit variable costs are $644 and $744 for Divisions A and B, respectively. The manager of division B feels that division A should transfer the part at a lower price than market because, at market, division B is unable to make a profit.

Required:
Calculate division B's contribution margin if transfers are made at the market price, and calculate the company's total contribution margin.

Recently, the Merrimac Insurance Company, which is lo- cated in Hartford, Connecticut, completed several cost analysis studies and found an alarming increase in the cost of processing insurance claims. Merrimac's rates are about 15 percent higher than the national average. A recent study completed by several systems analysis experts indicated that much of the cost can be attributed to inefficient work flow. Part-time employ- ees are frequently hired to help process the backlog. The following outlines the steps involved in pro- cessing the claims: 1. The claim is received in the mailroom

In your initial post, first you will introduce yourself to your peers. Along with your introduction, share your career goals, such as the type of company you hope to work in or the job role you seek. Next choose an area of business law, such as employment law, contract law, finance law, or environmental law. Name the area of business law you selected, describe what value you think these types of law have from the perspective of running a business, and explain any disadvantages you think these types of law have for businesses.

Siobhan's boss asked her to take over a project with several problems. What is the first step Siobhan should take in tackling the problems?

Click this link to view O*NET’s Wages and Employment section for Secondary School Special Education Teachers. According to O*NET, what is the projected growth for this career from 2019 to 2029? faster than average slower than average average little or no change

Suppose that a flower nursery benefits from having a butterfly farm located only a few miles away, because the presence of the insects greatly improves flower pollination. Lawyers for the two companies meet to draft a legal document specifying the number of butterflies the farm promises to maintain in exchange for payments to be made by the nursery. Which of the following types of private solutions to the externality of pollination has occurred in this case?
A) Integration of different types of businesses through merger or acquisition
B) Charities
C) Moral codes and social sanctions
D) Contracts

Knowledge Check 01 Zeta Corporation is a manufacturer of sports caps, which require soft fabric. The standards for each cap allow 2.00 yards of soft fabric, at a cost of $2.00 per yard. During the month of January, the company purchased and used 25,000 yards of soft fabric at $2.10 per yard, to produce 12,000 caps. What is Zeta Corporation's materials price variance for the month of January

Waddle Incorporated manufactures a single product. Variable costing net operating income was $96,300 last year and its inventory increased by 2,600 units. Fixed manufacturing overhead cost was $2 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating income last year

The Los Angeles area has long been plagued by urban smog. Suppose that one of several ozone-reducing policy options is being evaluated by economists using benefit-cost analysis. 1.) Since the policy will be implemented over time, economists assume that per resident benefits will accrue in increments of $500 at the end of each of the next three years. Find the present value of benefits (PVB) for each resident, assuming an annual discount rate of 9%. (2 pts.)

If Mexico exports to Canada decline by $14 billion, by how much will Mexico's aggregate spending drop if their MPC is 0.8?

Nick and Matt are the partners in a local health food store. They

needed $73,000 to start the business. They invested in the ratio 3:7

a. How much money did each invest?

b. What percent of the business was owned by Matt? Round to the

nearest tenth of a percent

Red Sun Rising just paid a dividend of $2.58 per share. The company said that it will increase the dividend by 20 percent and 15 over the next two years, respectively. After that, the company is expected to increase its annual dividend at 3.6 percent. If the required return is 12 percent, what is the stock price today

First month plus a security deposit is an example of this operating expense.
Equipment
Rent
O Fixtures
Advertising

As an economic concept, scarcity applies
to A) both money and time.
B) money but not time.
C) time but not money.
D) neither time nor money​

How do firms maximize profits? Fill in the blanks to complete the passage regarding sunk costs for a manufacturer of ethanol.
Ethanol, a biofuel derived from corn, is used in the production of both gasoline and pharmaceutical-grade hand sanitizer. During the pandemic, as the demand for gasoline plummeted, several producers of ethanol retrofitted their plants by purchasing new capital in order to produce a higher-quality ethanol, which could be used to make a medical-grade hand sanitizer. Future decisions about whether to produce ethanol for gasoline or for hand sanitizer – be informed by the – costs they incurred to retrofit their plant.

The following graph shows the supply curve for a group of students looking to sell used smartphones. Each student has only one used smartphone to sell. Each rectangular segment under the supply curve represents the “cost,” or minimum acceptable price, for one student. Assume that anyone who has a cost just equal to the market price is willing to sell his or her used smartphone.

1. Region A (the purple shaded area) represents the total producer surplus when the market price is (Blank) , while Region B (the grey shaded area) represents the change in total producer surplus when the market price changes from $100 to $140 .

In the following table, indicate which statements are true or false based on the information provided on the previous graph.
2. Assuming each student receives a positive surplus, Sam will always receive less producer surplus than Teresa. (True or False)

3. .Producer surplus is smaller when the price is $140 than when it is $100. (True or False)

3. In order for Beth to earn a producer surplus of exactly $60 from selling a used smartphone, the market price needs to be (Blank)

The difference between corporate governance and social organization management

 C and b both are right?

Which of the following
questions is a macroeconomic issue?

A) How many more pounds of cookies will a consumer purchase if the price of cookies decreases?
B) What effect would a cure for Mad Cow Disease have on the market for beef?
C) What is the future growth prospect for an economy?
D) How many workers should the owner of a business hire?​

Pacific Ink had beginning work-in-process inventory of $1,070,790 on October 1. Of this amount, $436,900 was the cost of direct materials and $633,890 was the cost of conversion. The 65,000 units in the beginning inventory were 30 percent complete with respect to both direct materials and conversion costs During October, 136,000 units were transferred out and 47,000 remained in ending inventory. The units in ending inventory were 80 percent complete with respect to direct materials and 40 percent complete with respect to conversion costs. Costs incurred during the period amounted to $3,390,200 for direct materials and $4,343,130 6.00 points
Required
(1) Compute the equivalent units for the materials and conversion cost calculations.
(2) Compute the cost per equivalent unit for direct materials and for conversion costs using the weighted-average method. (Round your answers to 2 decimal places.) Officulty 2 Medium Objective: 08-0 600 points Compute the costs of goods transferred out and the ending inventory using the weighted- average method. (Round intermediate calculations to 2 decimal places.) Ending inventory

Discuss target market strategies. The target market strategy identifies which market segment or segments to focus on. This process begins with a market opportunity analysis (MOA), which describes and estimates the size and sales potential of market segments that are of interest to the firm. In addition, an assessment of key competitors in these market segments is performed. After the market segments are described, one or more may be targeted by the firm. The three strategies for selecting target markets are appealing to the entire market with one marketing mix, concentrating on one segment, or appealing to multiple market segments using multiple marketing mixes.
You are given the task of deciding the marketing strategy for a transportation company. How do the marketing mix elements change when the target market is (a) low-income workers without personal transportation, (b) corporate international business travelers, or (c) companies with urgent documents or perishable materials to be delivered to customers?

Graphs can be used to estimate information not represented on the graph. Please select the best answer from the choices provided T F

Justin is a new manager with 27 direct reports. He has been feeling overwhelmed at work and just learned that the last three managers who held his position quit after only a few months. Which process theory appears to have been violated in this organization?


Expectancy Theory
Goal Setting Theory
Job Characteristic Theory
All of These

case study on sustaining customers​

As an Austrian–Thai company, Red Bull has done a remarkable job of positioning itself internationally by coming across as a local company in every country where Red Bull is sold. Would you be more or less likely to buy Red Bull knowing the brand is Austrian but with a strong Thai influence? Does it generally matter to consumers where a product originates from?

Which of the following is not a characteristic of a cafeteria?

A tray is used to collect chosen dishes.
Customers tell servers what they want.
Food is displayed along the serving line.
Amounts are usually "all you care to eat" with no limits.

Which of the following is NOT a factor of production?
A) mineral resources
B) money
C) a computer programmer
D) a commercial aircraft

is it c?​

The Village of Seaside Pines prepared the following enterprise fund Trial Balance as of December 31, 2020, the last day of its fiscal year. The enterprise fund was established this year through a transfer from the General Fund. Debits Credits Accounts payable $ 100,000 Accounts receivable $ 25,000 Accrued interest payable 28,000 Accumulated depreciation 45,000 Administrative and selling expenses 47,000 Allowance for uncollectible accounts 12,000 Capital assets 705,000 Cash 90,000 Charges for sales and services 550,000 Cost of sales and services 492,000 Depreciation expense 45,000 Due from General Fund 17,000 Interest expense 40,000 Interest revenue 4,000 Transfer in from General Fund 115,000 Bank note payable 625,000 Supplies inventory 18,000 Totals $ 1,479,000 $ 1,479,000 Required: a. Prepare the closing entries for December 31. b. Prepare the Statement of Revenues, Expenses, and Changes in Fund Net Position for the year ended December 31. c. Prepare the Net Position section of the December 31 balance sheet. (Assume that the revenue bonds were issued to acquire capital assets and there are no restricted assets.)

Financial Calculations

Let's go through a series of calculations for Frank's cookie business.

First, let's determine how much Gross Profit he makes on each batch of cookies.

One batch is 24 cookies.

Frank starts by selling cookies for $1 each.

It costs Frank $10 in materials to make one batch of cookies (sugar, butter, chocolate chips, packaging, etc.)

What is the gross profit per batch of cookies?
​