1. Doanh nghiệp A, ngày 01/01/N mua một số cổ phiếu Công ty B với giá mua 100 triệu đồng, chi phí mua 2 triệu đồng .Tại ngày 31/12/N, giá thị trường của số cổ phiếu này là 110 triệu đồng. Yêu cầu: Kế toán Doanh nghiệp A ghi nhận khoản đầu tư cổ phiếu nêu trên như thế nào trên Báo cáo Tài chính lập ngày 31/12/N nếu:
a. Doanh nghiệp A áp dụng nguyên tắc giá gốc?
b. Doanh nghiệp A áp dụng nguyên tắc giá thị trường?
c. Doanh nghiệp A áp dụng nguyên tắc giá thấp hơn giữa giá gốc và giá thị trường?

The leading producer of cell phone backup batteries, jumpstart, has achieved great success because they produce high-quality battery backups that are not too expensive. even so, another company that produces lower-quality batteries at the same price has also achieved some success, but not as much as jumpstart. also, in general, the price of backup batteries has declined because of economies of scale and learning. in addition, jumpstart has added complementary assets, such as a carrying case. considering all of these factors, the backup battery industry is most likely in the introduction stage. growth stage. shakeout stage. maturity stage.

Jacob is a member of wcc (an llc taxed as a partnership). jacob was allocated $155,000 of business income from wcc for the year. jacob’s marginal income tax rate is 37 percent. the business allocation is subject to 2.9 percent of self-employment tax and 0.9 percent additional medicare tax. (round your intermediate calculations to the nearest whole dollar a) what is the amount of tax jacob will owe on the income allocation if the income is not qualified business income? b) what is the amount of tax jacob will owe on the income allocation if the income is qualified business income (qbi) and jacob qualifies for the full qbi duduction?

Royal motor corp. generates a major portion of its revenues by manufacturing luxury sports cars. however, the company also derives an insignificant percent of its annual revenues by selling its sports merchandise that includes apparel, shoes, and other accessories under the same brand name. which of the following terms best describes royal motor corp.? a. aconglomerate b. a subsidiary c. adominant-businessfirm d. a single-business firm