Under the equity method, a receipt of cash dividends by the investor would

A) increase total assets and stockholders' equity
B) increase total assets and liabilities
C) decrease the investment account
D) increase the investment account

If interns believe there is an infraction of a clear professional code, they tend to do what they think they should, especially if a legal precedent exists.

Long-term investments cannot include:

A) Held-to-maturity debt securities.
B) Securities with maturity dates within three months.
C) Equity securities giving an investor insignificant influence over an investee.
D) Equity securities giving an investor significant influence over an investee.
E) Available-for-sale debt securities.

Sandy, a corporate safety officer, is an advocate of the job instruction training approach. When she shows trainees how to work safely around a machine, allows opportunities for trainees to practise, and ensures everyone has an opportunity to ask questions, which step of the job instruction method is Sandy in?

A) preparation step
B) instruction step
C) follow-up step
D) performance step

The role of supply management is best captured by the following question:

A) How can supply help suppliers decrease costs?
B) How can supply and suppliers help decrease costs and increase revenues?
C) How can supply and suppliers help decrease costs?
D) How can supply help decrease costs and increase revenues?
E) How can supply help decrease costs?

If new equipment is replacing old equipment, any salvage received from sale of the old equipment should not be considered in computing the payback period of the new equipment.