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NEW QUESTION: 1
5 월에 Raymar는 다음을 수행해야 합니다.
A. $ 90,000의 원금을 상환하고 100 달러의이자를 지불
B. $ 20,000의 원금을 상환하고 $ 1,000의이자를 지불
C. 미국 $ 900이자를 지불
D. 추가로 $ 20,000를 빌리고 $ 1,000의이자를 지불합니다.
Answer: D
Explanation:
The company will have to borrow US $100,000 in April. which means that interest will have to be paid in May at the rate of 1% per month 12% annual rate). Consequently, interest expense is US $1,000 $100,000 x1%) May sales x 50%) + $50,000 April sales x 50%)]. Disbursements in May $4rt,nrtr! [ 740,000 May payables x 75%) + $40,000 April payables 25%)]. In addition to the May accounts payable disbursements, payroll and other disbursements are US $60,000, bringing total disbursements to US $101,000 $60,000 + $40,000 + $1,000 Thus, disbursements exceed receipts by US $26,000 $101 ,06u $75,000). However, cash has a beginning surplus balance of US $7,500 $100,000 April loan - $92,500 negative cash flow for April). As a result, the company needs to borrow an additional US $18,500 to eliminate its cash deficit. Given the requirement that loans be in US $10,000 increments, the May loan must be for US $20,000. The Raymar Company is preparing its cash budget for the months of April and May. The firm has established a US Collections. 50% of the current month's sales budget and 50% of the previous month's sales budget. $200,000 line of credit with its bank at a 12% annual rate of Accounts Payable Disbursements. 75% of the current month's interest on which borrowings for cash deficits must be made in US$. increments. There is no outstanding balance on the accounts payable budget and 25% of the previous month's accounts payable budget. line of credit loan on April 1. Principal repayments are to be made in any month in which there is a surplus of cash. Interest is to be paid monthly. If there are no outstanding balances on the loans. Raymar will invest any cash in excess of its desired end-of-month cash balance in U.S. Treasury bills. Raymar intends to maintain a minimum balance of US All other disbursements occur in the month in which they are budgeted.

NEW QUESTION: 2

A. Option D
B. Option C
C. Option A
D. Option B
Answer: B

NEW QUESTION: 3
OWD of Position object is public read/write. A sharing rule is created to share Position records owned by Role A with Role B with read only access. For users of Role B, the Position records will be
A. read/write
B. read-only
C. The creation of the sharing rule fails as OWD is lesser restrictive
Answer: A