A bill of lading (/ˈleɪdɪŋ/) (sometimes abbreviated as B/L or BOL) is a document issued by a carrier (or their agent) to acknowledge receipt of cargo for shipment. Although the term historically related only to carriage by sea, a bill of lading may today be used for any type of carriage of goods.[1] Bills of lading are one of three crucial documents used in international trade to ensure that exporters receive payment and importers receive the merchandise.[2] The other two documents are a policy of insurance and an invoice.[3] Whereas a bill of lading is negotiable, both a policy and an invoice are assignable. In international trade outside the United States, bills of lading are distinct from waybills in that the latter are not transferable and do not confer title. Nevertheless, the UK Carriage of Goods by Sea Act 1992 grants "all rights of suit under the contract of carriage" to the lawful holder of a bill of lading, or to the consignee under a sea waybill or a ship's delivery order.

Bill of lading
A bill of lading must be transferable,[4][5] and serves three main functions:
it is a conclusive receipt,[6] i.e. an acknowledgement that the goods have been loaded;[7] and
it contains or evidences[8] the terms of the contract of carriage; and
it serves as a document of title to the goods,[9] subject to the nemo dat rule.
Typical export transaction use Incoterms terms such as CIF, FOB or FAS, requiring the exporter/shipper to deliver the goods to the ship, whether onboard or alongside. Nevertheless, the loading itself will usually be done by the carrier himself or by a third party stevedore.
Moral hazard is a barrier to financing global growth because:_______
a. firms sometimes have trouble determining whether they need funds or not.
b. if investors have trouble identifying high-risk firms they may be unwilling to give money to creditworthy firms.
c. there is the possibility that the funds are used for riskier behavior than the lender agreed to.
d. of the differences between financing using loans, portfolio investment and foreign direct investment.
Answer:
c. there is the possibility that the funds are used for riskier behavior than the lender agreed to.
Explanation:
True. The term "Moral Hazard" as used in an investment context, often refers to a scenario where one party with a lesser risk burden in a business agreement, deliberately takes investment risk that would be detrimental to others in the agreement who have a higher risk burden.
It is an unethical business practice; a moral hazard, and so acts as a barrier to investors who may want to finance global growth.
Suppose you deposit $125 into a bank today earning 2.5% interest. How much money would you have after one year
Answer:
the money after one year is $128.125
Explanation:
The computation of the money after one year is shown below;
As we know that
Future value = Present value × (1 + rate of interest)^number of years
= $125 × ( 1 + 2.5% ) ^1
= $125 × 1.025
= $128.125
Hence, the money after one year is $128.125
I WILL MARK YOU BRAINLIEST IF YOU ANSWER CORRECTLY PLS HELP!
Select the ineffective subject lines.
This E-mail Message Contains Some Extremely Important New Information About Company Operations
Computer Time
Please Use the New Form in the Revised Employee Manual for Filling Out Your Time Sheets, the Procedure Has Changed
Job Evaluation Attached
New Accounting Process
HelpDesk Closed Fridays
Vending Machines Relocated
Answer:
I think its computer time?
Explanation:
Im not 100% sure but i hope this helps <3
Answer:
A and F
I think ....
Explanation:
If your parents deposited $1,000 upon your birth and deposited $1,000 each year on your birthday including your 21st birthday. How much money will you have at the end of your 21st year if the investment earns 4% per year
Answer:
FV of annuity = $33247.96979 rounded off to $33247.97
Explanation:
To calculate the value of the investment at the end of the period, we will use the formula for the future value of annuity. The annuity is an annuity due as the investment is made at the start of the period. The formula for future value of annuity due is attached.
FV of annuity = (1+0.04) * 1000 *[((1+0.04)^21 - 1) / 0.04]
FV of annuity = $33247.96979 rounded off to $33247.97
Consider a mutual fund with $203 million in assets at the start of the year and with 10 million shares outstanding. The fund invests in a portfolio of stocks that provides dividend income at the end of the year of $5 million. The stocks included in the fund's portfolio increase in price by 7%, but no securities are sold, and there are no capital gains distributions. The fund charges 12b-1 fees of 0.75%, which are deducted from portfolio assets at year-end. What is the rate of return for an investor in the fund?
Answer:
8.66%
Explanation:
The computation of the rate of return for the investor in the fund is as follows:
= (Net assets at the end + dividend per share - nav at the beginning of the year) ÷ (nav at the beginning of the year)
where,
Net assets at the end is
= $203 million + $203 million × 7% - ($217.21 million × 0.75%)
= $203 million + $14.21 million - $1.6291 million
= $217.21 million - $1.6291 million
= $215.58093 million
Dividend per share is
= $5 million ÷ 10 million shares
= 0.5
Nav at the beginning of the year is
= $203 million ÷ 10 million shares
= $20.3
Now the rate of return is
= ($215,.58093 + 0.5 - $20.3) ÷ ($20.3)
= 8.66%
Renard Co. issued a note payable to National Bank on September 1, 2018, in the amount of $900,000. The note bears interest at 9% and is payable in three equal annual principal payments of $300,000. On the opening date, the bank's prime rate was 8%. The first payment for interest and principal was made on September 1, 2019. What will Renard record for accrued interest payable on December 31, 2019
Answer: accrued interest payable on December 31, 2019=$16,000
Explanation:
Principal Amount left as of 31st December = $900,000 - $300,000 = $600,000
Therefore
Amount of Accrued Interest Payable = Principal(Amount) x Rate x Time (1st September 2019 till 31st December 2019)
$600,000 X 8% X 4/12
= $16,000
The demand for Carlo Rossi wine is relatively elastic since there are many other wines available to choose from. If the government decides to tax just this specific brand of wine, which of the following do you think will occur?
A. The majority of the tax will be paid by the producer
B. All of the tax will be passed on to the consumer
C. All of the tax will paid by by the producer
D. The majority of the tax will be paid by the consumer
Answer:
A. The majority of the tax will be paid by the producer
Explanation:
Elasticity of demand measures the rate of change in quantity demanded with changes in price.
When demand is relatively elastic it means that small changes in prices causes large change in quantity supplied.
So a small price increase will cause demand to drop by a large amount and vice versa.
In the given scenario Carlo Rossi wine has a relatively elastic demand coupled with other wine brands in the market. So an increase in price will cause demand to fall.
If the company is taxed by the government the only option they have is to bear majority of the tax
what are the sectors of the business environment, and how do changes in them influence business decisions
Answer:
Business is affected by different factors which collectively form the business environment. These include economic, social, legal, technological and political factors. ... Business environment are categorized into three main categories; internal environment; operational environment; and general/external environment.
What body of people do not have to worry about raising capital?
Assume the cost object is the Manufacturing Department and that its total output is 20,000 units. a. How much total manufacturing cost is directly traceable to the Manufacturing Department
Answer:
$350,000
Explanation:
The computation of the total manufacturing cost directly traceable is as follows:
= (Direct material per unit + direct labor per unit+ variable manufacturing overhead per unit + fixed overhead per unit) × number of units sold
= ($7 + $4 + $1.50 + $5) × 20,000 units
= $17.50 × 20,000 units
= $350,000
$1,000,000. Any excess of cost over book value was assigned to goodwill. During 2013, Sleat paid dividends of $24,000 and reported a net loss of $140,000. What is the balance in the investment account on December 31, 2013
Answer:
$950,800
Explanation:
Calculation for What is the balance in the investment account on December 31, 2013
Investment account balance=$1,000,000-(30%*$140,000)-(30%*$24,000)
Investment account balance=$1,000,000 - $42,000 - $7,200
Investment account balance= $950,800
Therefore the balance in the investment account on December 31, 2013 will be $950,800
The purpose of a value proposition is to quickly and easily convey a company or organization's product or service offering to its intended target market. For an organization or business to accomplish this and communicate an effective value proposition message, the value proposition should be:
Incomplete question. However, I provided added explanation of the term value proposition.
Explanation:
What is the value or usefulness of this service or product to me? By clearly telling your customers satisfying answers to the raised earlier you have communicated an effective value proposition message.
So in other words, an organization should have strong convincing value propositions; so that majority of your intended target market would not resist using that product or service for another alternative.
The most important information needed to determine if companies can pay their current obligations is the
Answer:
the relationship between current assets and current liabilities
Explanation:
^
7. What is the possible meaning of the changes in stock price for Berkshire Hathaway on the day of the acquisition announcement
Answer:
On the same day that announcement came, there have been inflationary pressures, which further indicates that prices are encouraged to demonstrate pointed ups and downs. Further analysis is provided below.
Explanation:
Whenever one business purchased something else, the acquisition market capitalization encourages people to dip partially or completely, although the specified company’s stock price begins to increase.The acquisition's current share market is crashing although it sometimes continues to pay a higher price to that same sales department but rather accrues available to fund the acquisition.Tammy, a single taxpayer, has a part-time job at BigCo, a company in which she has no ownership interest. In addition, she owns and operates LittleCo, a sole proprietorship that is a qualified trade or business. Tammy is paid wages of $40,000 by BigCo and has $100,000 in qualified business income from LittleCo. She has no other items of income or loss and $25,000 of itemized deductions. Assume the QBI amount is net of the self-employment tax deduction. What is her qualified business income deduction for 2020
Answer:
the deduction of the qualified business income is $20,000
Explanation:
The computation of the qualified business income is shown below:
= Qualified business income × deduction percentage
= $100,000 × 20%
= $20,000
The deduction percentage should be allowed 20% of the qualified business income and the same is to be applied
Hence, the deduction of the qualified business income is $20,000
Factory Overhead Rates, Entries, and Account Balance Sundance Solar Company operates two factories. The company applies factory overhead to jobs on the basis of machine hours in Factory 1 and on the basis of direct labor hours in Factory 2. Estimated factory overhead costs, direct labor hours, and machine hours are as follows: Factory 1 Factory 2 Estimated factory overhead cost for fiscal year beginning March 1 $972,660 $1,015,200 Estimated direct labor hours for year 14,100 Estimated machine hours for year 22,620 Actual factory overhead costs for March $77,570 $87,780 Actual direct labor hours for March 1,270 Actual machine hours for March 1,760 a. Determine the factory overhead rate for Factory 1. $fill in the blank dc186a016ffefd2_1 per machine hour b. Determine the factory overhead rate for Factory 2. $fill in the blank dc186a016ffefd2_2 per direct labor hour c. Journalize the entries to apply factory overhead to production in each factory for March. Factory 1 fill in the blank 904b41fddff3057_2 fill in the blank 904b41fddff3057_4 Factory 2 fill in the blank 904b41fddff3057_6 fill in the blank 904b41fddff3057_8 d. Determine the balances of the factory overhead accounts for each factory as of March 31, and indicate whether the amounts represent overapplied factory overhead or underapplied factory overhead. Factory 1 $fill in the blank 62d347fab007058_1 Factory 2 $fill in the blank 62d347fab007058_4
Answer:
See below
Explanation:
Application overheads = Predetermined overheads × Actual activity
Where
Predetermined overhead rate = Estimated overheads ÷ Estimated activity
Factory 1
Overheads are applied on the basis of machine hours
Predetermined overhead rate = $972,660 ÷ 22,620 = $43
Therefore, application overhead
= 1,760 × $43
= $75,680
Factory 2
Overheads are applied on the basis of direct labor hours
Predetermined overhead rate = $1,015,200 ÷ 14,100 = $72
Therefore, application of overheads = 1,270 × $72 = $91,440
Overhead account - Factory 1
Dr :
Bank
$77,570
Total
$77,570
Credit :
Work in process
$75,680
Under applied ( balance)
$1,890
Total
$77,570
Overhead account Factory 2
Debit :
Bank
$87,780
Over - applied (balance)
$3,660
Total
$91,440
Mune Company recorded journal entries for the payment of $50,000 of dividends, the $32,000 increase in accounts receivable for services rendered, and the purchase of equipment for $21,000. What net effect do these entries have on owners' equity
Answer:
Decrease of $18,000
Explanation:
As there is a payment of dividend so it would reduce the stockholder equity by $50,000
And, there is an increase in account receivable for rendering the service that means the service revenue would increased so the stockholder equity would increased by $32,000
Now the net effect would be
= -$50,000 + $32,000
= -$18,000
Grape Vineyards LLC, the members of which include Howie and Ilya, can hold title to property because as a limited liability company the firm is
Answer:
A legal person
Explanation:
Limited liability company is a legal entity that is seperate from its owners. The owners of the company are only liable to pay the debts the companies owes to the extent of capital invested.
Also the company is allowed to own property that is not directly owned by the members.
As a legal person Grape Vineyards LLC can hold title to property.
There is no upper limit for members of a limited liability company.
The owners can therefore be distinct legally from the company as regards debts owed or property owned
Olive Enterprises experienced the following events during Year 1: Acquired cash from the issue of common stock. Paid cash to reduce the principal on a bank note. Sold land for cash at an amount equal to its cost. Provided services to clients for cash. Paid utilities expenses with cash. Paid a cash dividend to the stockholders.
Answer:
THIS IS THE COMPLETE QUESTION:
Olive Enterprises experienced the following events during Year 1
1. Acquired cash from the issue of common stock.
2. Paid cash to reduce the principal on a bank note.
3. Sold land for cash at an amount equal to its cost.
4. Provided services to clients for cash.
5. Paid utilities expenses with cash.
6. Paid a cash dividend to the stockholders.
Explain how each of the events would affect the accounting equation by writing the letter I for increase, the letter D for decrease, and NA for does not affect under each of the components of the accounting equation.
1)ANSWER: the events that would affect the accounting equation in question (1) is as follows
✓Assets (I)
✓Liabilities (NA)
✓Equity (I)
2.)ANSWER: the events that would affect the accounting equation in question (2) is as follows;
✓Assets (D)
✓Liabilities (D)
✓ Equity (NA)
3. )ANSWER: the events that would affect the accounting equation in question (3) is as follows;
✓Assets (D)
✓ Liabilities (D)
✓Equity (NA)
4. ) ANSWER: the events that would affect the accounting equation in question (4) is as follows;
✓Assets (I)
✓Liabilities (NA)
✓Equity (I)
5. )ANSWER: the events that would affect the accounting equation in question (5) is as follows;
✓Assets (D)
✓ Liabilities (NA)
✓ Equity (D)
6) ANSWER: the events that would affect the accounting equation in question (6) is as follows;
✓Assets (D)
✓ Liabilities (NA)
✓Equity (D)
EXPLANATION:
The accounting equation gives how
assets, liabilities as well as equity relate with each other, which are elements of a balance sheet. This can be expressed below as
Assets = (Liabilities + Equity)
✓ liabilities are what the company is owning which can be money, examples are loans, accounts payable as well as mortgages.
✓Assets can be regarded as properties that are been owned by a company. This could be fixed assets,inventories
✓equity can be explained as when a company/ organization own an asset but is having some debts associated with it, it is difference between value of the assets and liabilities.
Read the scenario.
Raoul has just been promoted to a supervisor’s position, which is a steady job. He likes to enjoy life, take vacations, and change things up every now and then. That’s why he will not have a lot of extra money to spend on repairs and maintenance on his car.
Based on this scenario, Raoul should
buy a used car.
lease a used car.
buy a new car.
lease a new car.
Answer:
lease a new car.
Explanation:
Raul is better off leasing a new car due to the following reasons.
Raul likes to change things now and then. With a lease, he can change the make and model of cars and often as he pleases.Raul does not have much money to repair and maintain his car. The best option is to lease a new car. A new car requires minimal maintenance. The cost of maintenance is not entirely up to Raul.Given that Raoul would not want to spend money on repairs and car maintenance, it is best that: he lease a new car.
What is a car lease?This is a type of financial agreement that exists where people would have to pay in order to drive a car instead of taking car loans that would have them own the car.
The lease would be beneficial because the car is new and he would not have to pay for much.
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Assume the following information pertaining to Moonbeam Company: Beginning Ending Finished goods inventory $ 148,000 $ 140,200 Work in process inventory 97,000 119,000 Direct materials 132,000 147,400 Costs incurred during the period are as follows: Total manufacturing costs $ 920,000 Factory overhead 211,000 Direct materials used 166,200 Cost of goods sold is calculated to be:
Answer:
$905,800
Explanation:
Calculation for Cost of goods sold
Total manufacturing costs $ 920,000
Add Begining Work in process inventory 97,000
Less Ending Work in process inventory (119,000)
Cost of goods manufactured $898,000
Add Begining Finished goods inventory $148,000
Less Ending Finished goods inventory$ (140,200)
Cost of goods sold $905,800
Therefore the Cost of goods sold is calculated to be: $905,800
. Do the negative amounts for cash from investing activities and cash from financing activities concern us
Answer:
Of course you should be concerned about negative cash outflows resulting from investing or financing activities.
Negative cash outflows for investing activities means that the company purchased more fixed assets or securities this year than the ones that were sold. E.g. the company purchased new equipment for $100,000. Investing activities usually require large amounts of cash.
If financing activities yield negative numbers, it means that either the company paid too much in dividends, or they paid long term debts (e.g. retired bonds or paid back bank loans), but at the same time did not raise enough capital to offset them.
When you are analyzing the finances of a company, cash is king. A company might be very profitable, but it will not survive it its cash flows are negative. If there are enough positive cash flows from operating activities to offset these other cash outflows, then the company should be OK. But if operating cash flows cannot offset them, then the company should be concerned.
What types of regulations apply to all businesses, regardless of industry?
A. Personnel regulations
ОО
B. Regulations related to clean water laws
C. Regulations related to clean air laws
D. Caveat emptor regulations
In the all businesses, regardless of industry the type of regulation apply is personnel regulations. Personnel regulation specify how individuals are to be treated and their responsibilities. The correct option is (A).
What do you mean by business?
An innovative company or group that engages in professional activities is referred to as a business.
They could be industrial, commercial, or something else. Businesses that are for profit operate to make a profit, whereas those that are nonprofit do so to further a philanthropic cause.
In the event that a firm accrues debt, creditors may seize the owner's personal property. Corporate tax rates are not permitted in a firm structure. All business income is subject to personal taxation for the proprietor.
Therefore, in the all businesses, regardless of industry the type of regulation apply is personnel regulations. Personnel regulation specify how individuals are to be treated and their responsibilities.
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Answer: Personnel regulations
A
Explanation: Just took the test
What is a scientist who studies patterns of diseases called?
A.
A doctor
B.
An epidemiologist
C.
An informatics specialist
D.
A pharmacist
Answer:
An epidemiologist
Explanation:
An epidemiologist studies patterns of disease
hope this helps...
Which type of promotion does a business use in case its sales revenue has fallen below expectations?
Businesses generally use________ to attract more customers quickly, especially when their sales revenue is not up to the initial expectations.
Answer:
sales promotion
Explanation:
Helps encourage customers to buy their products, they might use this when their sales revenue is falling short of expectations
By defining after-tax income, demonstrate the differences resulting from a $500 tax deduction versus a $500 tax credit for a single taxpayer in the 12% tax bracket with $33,000 of pre-tax income.
Answer:
A $500 tax deduction decreases taxable income. For example, this taxpayer has $33,000 taxable income - $500 = $32,500
Total tax liability = $32,500 x 12% = $3,900
On the other hand, if the taxpayer receives a $500 tax credit, then tax liability = $33,000 x 12% = $3,960
If we apply the tax credit, total taxes owed = $3,960 - $500 = $3,460
The amount of taxes owed decreases significantly more with a tax credit.
You observe that the return on a 2-year Treasury bond is 4% and the return on a 3-year Treasury Bond is 7.2%. What is the one-year forward rate 2 years from now
Answer:
13.90%
Explanation:
Mathematically, the relationship between the different interest rates using the equation is shown below:
(1+S3)^3=(1+S2)^2*(1+2y1y)
The spot rate in year 3 is the same as the spot rate in year 2 multiplied by the 1-year forward rate beginning 2 years.
S3=3-year rate =7.2%
S2=2-year rate =4%
2y1y=one-year interest rate 2 years from now=the unknown
(1+7.2%)^3=(1+4%)^2*(1+2y1y)
(1+2y1y) =(1+7.2%)^3/ (1+4%)^2
2y1y=(((1+7.2%)^3/ (1+4%)^2)-1
2y1y= 1.138984142 -1
2y1y= 13.90%
Which of the following is not something you typically see on your paycheck?
The pay period
Your identifying information
Deductions for federal or state taxes
Your dependents’ names
Before filling in the details of an outline, you have to know your audience. To do so, ask yourself questions about your readers. Explain how you would use the answer to the question, "Do my readers already know me?" to influence your outline.
Explanation:
Well, start off by asking what audience you want to reach? If you want to have a target audience to children, you would want to use easy-to-understand wording and most likely little kid characters who they could relate to.
Put yourself in the position of someone you want to target. Younger people? Well, how did you feel when you were younger/how do you feel now?
Do you're readers know you? Often authors will have similarities in the characters they write about, for instance a person of color might use a character who is also of color and explain about racial injustices they have.
Put yourself in their place and see from their pov!
For a short term car rental/car sharing company like Zipcar, you are acquiring locations to park your fleet. Your decision depends on the operations strategy. Match the appropriate decision with the strategy: - Differentiation - Cost Leadership - Responsiveness A. Find parking locations that are within 10 minutes walking distance of residential areas. B. Find parking locations that are unique, such as near local attractions, and include interesting facts about the location in the customer interface. C. Find parking locations that are cheap.
Answer and Explanation:
The matching is as followS:
A. Responsiveness: In this you acted quickly as you want the parking locations that should be less than 10 minutes walking from your residental area
B. Differentiation: As it should be different, unique, facts that are interested regarding the location
C. Cost leadership: As the major factor is cost
