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NO.210 A company's Balance Sheet for the year ended Dec. 31, 2013 is as follows: 8:25 PM Tue 26 May 33% 5 +:0 IT Certification Guaranteed, The Easy Way! D. Company A has issued additional shares of common stock. Answer: B NO.252 A company's Balance Sheet for the year ended Dec. 31, 2013 is as follows: ASSETS 81 Cash and cash equivalents $1,900 Receivables 600 Inventories 5,500 Prepaid expenses 400 IT Property and equipment 6,000 Goodwill ,000 Other assets 900 OP ASSETS TOTAL ASSETS 16,300 Cash and cash equivalents $1,000 LIABILITIES Financial assets 300 Short-term debt 200 Loans 1,000 Accounts payable 5,600 Investments 3,000 Long-term debt 3,000 Property and equipment 100 Other liabilities 1,300 Other assets 500 TOTAL LIABILITIES 10,100 TOTAL ASSETS 15,900 EQUITY LIABILITIES Preferred stock 200 Short-term borrowings 9,000 Common stock 5,100 Financial liabilities 2,000 Retained earnings 900 Debt securities issued 300 TOTAL EQUITY 6,200 Other liabilities 600 TOTAL LIABILITIES AND EQUITY 16,300 TOTAL LIABILITIES 11,900 (In millions) EQUITY The company is MOST likely in which of the following industries? Preferred stock 300 A. Commercial banking Common stock 3,200 B. Retailing Retained earnings 500 C. Pharmaceutical TOTAL EQUITY 4,000 D. Civil aviation Answer: B TOTAL LIABILITIES AND EQUITY 15,900 819 (In millions) NO.253 The management of a company is evaluating a potential capital expenditure. They are The company is MOST likely in which of the following industries? using a discount rate of eight percent. They decide to see what the impact would be of changing the discount rate to 10 percent. Which of the following measurements would change? A. Commercial banking B. Retailing C. Pharmaceutical D. Civil aviation Answer: A