If you have to take a cell phone call while interacting with a work associate, it is recommended that you
A) take the call on the spot to avoid wasting time.
B) move about fifteen feet away to take the call.
C) use the speakerphone function so your work associate will understand the importance of the call.
D) invite your work associate to speak to the caller.
Answer: B
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On November 1, 2017, President, Inc declared a dividend of $3
00 per share. President, Inc has 10,000 shares of common stock outstanding and 20,000 of preferred stock. The date of record is November 15, and the payment date is November 30, 2017. Regarding the date of record, which of the following statements is true? A) No journal entry is made on the date of record. B) The liability must be recorded on the date of record. C) Cash is disbursed to shareholders on the date of record. D) The company transfers cash to a brokerage firm on the date of record.
All of the following are examples of temporary differences that result in taxable amounts in future years except
a. subscriptions received in advance b. installment sales c. investments accounted for under the equity method d. long-term construction contracts