The replacement cost of an inventory item is $50. Net realizable value is $55. Net realizable value less a normal profit margin is $46. The cost of the item is $5. The inventory item would be valued at:

Ordinary negligence by an accountant is not a violation of Section 10(b) and Rule 10b-5

Indicate whether the statement is true or false

Which of the following is a consideration regarding higher minimum wages in China?

A) positive impact on foreign companies' interest in relocating to China B) negative impact on companies because of slower economic growth C) positive impact on export activity D) negative impact on labor-management relations