Which of the following best capture(s) the concept of CSR as a corporate strategy?
A. A way for a company to position itself as environmentally friendly
B. A company's commitment to addressing social problems and environmental issues, while remaining economically viable
C. A way to grow additional revenue for a company
D. A company's explicit consideration of the impact of its activities on all stakeholders affected by business decisions
E. B and D only
E
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Goods on consignment are
a. included in the consignee's inventory. b. recorded in a Consignment Out account which is an inventory account. c. recorded in a Consignment In account which is an inventory account. d. all of these
On January 1 . 2013 . a company purchased four 5%, $1,000 Esso bonds at 103 as an investment in securities available-for-sale. The bonds pay interest each December 31 and have four years remaining to maturity on the purchase date. The market value of the bonds on December 31 . 2013 . was 107, and on December 31 . 2014, was 105. The entry to adjust the carrying value of the securities
available-for-sale at December 31 . 2014, will include a a. debit to accumulated gain on securities available-for-sale in the stockholders' equity section. b. credit to the investment account of $30. c. debit to realized loss of $30. d. debit to unrealized loss of $80.