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NEW QUESTION: 1
David Bateman is contemplating the purchase of a shopping center. The average annual after tax cash flow for the next ten years is expected to be $30,000. The property cost $750,000. Bateman will put down
25 percent and borrow the rest. In ten years, the property will be sold netting $350,000 after taxes. What is the approximate yield on the shopping center?
A. 12.3%.
B. 21.35.
C. 14.8%.
D. 17.2%.
Answer: D
Explanation:
Explanation/Reference:
Explanation:[30000 + (350,000-187,500)/10] / [(187500 + 350000) /2]
NEW QUESTION: 2
When compiling a nonissuer's financial statements, an accountant would be least likely to:
A. Perform analytical procedures designed to identify relationships that appear to be unusual.
B. Omit substantially all of the disclosures required by generally accepted accounting principles.
C. Read the compiled financial statements and consider whether they appear to include adequate
disclosure.
D. Issue a compilation report on one or more, but not all, of the basic financial statements.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. During a compilation of a nonissuer's financial statements, an accountant generally
would not perform analytical procedures (Analytical procedures are required in a review.).
Choice "B" is incorrect. The accountant compiling financial statements generally would read those
statements to consider whether they appear to include adequate disclosure.
Choice "C" is incorrect. The accountant compiling financial statements might omit substantially all of the
disclosures required by GAAP.
Choice "D" is incorrect. The accountant compiling financial statements might issue a compilation report on
one or more, but not all, of the basic financial statements.
NEW QUESTION: 3
Note: This question is part of a series of questions that use the same or similar answer choices. An answer choice may be correct for more than one question in the series. Each question is independent of the other questions in this series. Information and details provided in a question apply to that question.
You have a database for a banking system. The database has two tables named tblDepositAcct and tblLoanAcct that store deposit and loan accounts, respectively. Both tables contain the following columns:
You need to determine the total number of deposit and loan accounts.
Which Transact-SQL statement should you run?
A. SELECT COUNT(*)FROM (SELECT CustNoFROM tblDepositAcctEXCEPTSELECT CustNoFROM tblLoanAcct) R
B. SELECT COUNT(*)FROM (SELECT CustNoFROMtblDepositAcctUNION ALLSELECT CustNoFROM tblLoanAcct) R
C. SELECT COUNT(*)FROM (SELECT AcctNoFROM tblDepositAcctINTERSECTSELECT AcctNoFROM tblLoanAcct) R
D. SELECT COUNT (DISTINCT D.CustNo)FROM tblDepositAcct D, tblLoanAcct LWHERE D.CustNo L.CustNo
E. SELECT COUNT(DISTINCT L.CustNo)FROM tblDepositAcct DRIGHT JOIN tblLoanAcct L ON D.CustNo=L.CustNoWHERE D.CustNo IS NULL
F. SELECT COUNT(*)FROM (SELECT CustNoFROM tblDepositAcctUNIONSELECT CustNoFROM tblLoanAcct) R
G. SELECT COUNT (DISTINCT COALESCE(D.CustNo, L.CustNo))FROM tblDepositAcct DFULL JOIN tblLoanAcct L ON D.CustNo =L.CustNoWHERE D.CustNo IS NULL OR L.CustNo IS NULL
H. SELECT COUNT(*)FROM tblDepositAcct DFULL JOIN tblLoanAcct L ON D.CustNo = L.CustNo
Answer: B
Explanation:
Would list the customers with duplicates, which would equal the number of accounts.
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