MSc. Francisco Miranda
Curva del sistema
Presin / Profundidad
La relacin de presin y
profundidad es fundamental en
la industria petrolera.
La comprensin de este
concepto es fundamental para
un ingeniero de
From the base price level of 100 in 1979, Saudi Arabian and U.S. price levels in 2008
stood at 200 and 410, respectively. If the 1979 $/riyal exchange rate was $0.26/riyal, what
should the exchange rate be in 2008? Suggestion: Using purchasing
Comment on any dilemmas that multinational firms and their foreign affiliates may face in
regard to debt ratio limits and dividend payouts.
Debt ratios in many countries are higher than those in the United States. A foreign affiliate
You are the vice president of finance for Exploratory Resources, headquartered in
Houston, Texas. In January 2010, your firms Canadian subsidiary obtained a six-month
loan of 150,000 Canadian dollars from a bank in Houston to finance the acqui
In this simulation, you are asked to address various requirements regarding the accounting for
receivables. Prepare responses to all parts.
Trade Accounts Receivable
Credit sales during 2012
On July 1, 2012, Moresan Company sold special-order merchandise on credit and received in
return an interest-bearing note receivable from the customer. Moresan will receive interest at the
prevailing rate for a note of this type. Both the principal and
The Flatiron Pub provides catering services to local businesses. The following information was
available for The Flatiron for the years ended December 31, 2011 and 2012.
Flatiron management is preparing for a meeting with its bank concerning renewal of
Marvin Company is a subsidiary of Hughes Corp. The controller believes that the yearly
allowance for doubtful accounts for Marvin should be 2% of net credit sales. The president,
nervous that the parent company might expect the subsidiary to sustain it
Microsoft is the leading developer of software in the world. To continue to be successful
Microsoft must generate new products, which require significant amounts of cash. Shown below
is the current asset and current liability information from Microsoft
As the manager of the accounts receivable department for Beavis Leather Goods, Ltd., you
recently noticed that Kelly Collins, your accounts receivable clerk who is paid
$1,200 per month, has been wearing unusually tasteful and expensive clothing. (This
Due to rising fuel costs, your client, Overstock.com, is considering adding a charge for shipping
and handling costs on products sold through its website. What is the authoritative guidance for
reporting these costs?
According FASB ASC 605-45-45-19
On September 30, 2011, Rolen Machinery Co. sold a machine and accepted the customers zerointerest-bearing note. Rolen normally makes sales on a cash basis.
Since the machine was unique, its sales price was not determinable using Rolens normal pricing
Occidental Petroleum Corporation reported the following information in a recent annual report.
(a) What items other than coin and currency may be included in cash?
(b) What items may be included in cash equivalents?
(c) What are compensati
What allegations are sometimes made against foreign affiliates of multinational firms and
against the multinational firms themselves?
Some countries have charged that foreign affiliates subverted their governments and caused
A Peruvian investor buys 150 shares of a U.S. stock for $7,500 ($50 per share). Over the
course of a year, the stock goes up by $4 per share.
a. If there is a 10 percent gain in the value of the dollar versus the nuevo sol, what will be
The Wall Street Journal reported the following spot and forward rates for the Swiss franc
180-day forward .
a. Was the Swiss franc selling at a discount or premium
Menurut Panduan / Pedoman Bapepam (Badan Pengawas Pasar Modal) Nomor
SE-02/PM/2002, terdapat perbandingan mengenai Aset di perusahaan PT. Multi Agro
Gemilang Plantation, Tbk dengan standar yang mengenai pencatatan Aset (Bapepam) yakni:
What is the difference between
accounts payable and accounts
Accounts payable are amounts a company owes because it purchased goods or services
on credit from a supplier or vendor. Accounts receivable are amounts a company has a
right to colle
I . October 1: Stockholders invest $100,000 cash in an advertising venture to be known
as Pioneer Advertising Agency Inc.
Investment of Cash by
2. October 1: Pioneer Advertising purchases ofce equipment costing $50,000
Imagine you regressed earnings of individuals on a constant, a binary variable
(Male) which takes on the value 1 for males and is 0 otherwise, and another
binary variable (Female) which takes on the value 1 for females and is 0
otherwise. Because females
Anlisis y Expresin Verbal
Tema: Comparacin - Relacin
Angel de Jesus Arteaga Bravo A01272507
Carla Corso A01702086
Anlisis y Expresin Verbal
El amor entre padres e hijos
Para comprender ese paso de la madre al padre, debemos considerar las esenciales
Edwin Rodriguez A01209876
Costo Volumen Utilidad
45.- Ofarrell Corporation, una compaa que produce y vende un solo
producto, ha proporcionado su estado de resultados para marzo.
Ventas (5,000 unidades)
Margen de contribucin
From the base price level of 100 in 1981, Saudi Arabian and U.S. price levels in 2010
stood at 250 and 100, respectively. Assume the 1981 $/riyal exchange rate was $.46/riyal.
Suggestion: Using the purchasing power parity, adjust the exchange
The Office Automation Corporation is considering a foreign investment. The initial cash
outlay will be $10 million. The current foreign exchange rate is 2 ugans = $1. Thus the
investment in foreign currency will be 20 million ugans. The assets
Explain how exports and imports tend to influence the value of a currency.
When a country sells (exports) more goods and services to foreign countries than it
purchases (imports), it will have a surplus in its balance of trade. Since
Explain the functions of the following agencies.
Overseas Private Investment Corporation (OPIC)
Export-Import Bank (Eximbank)
Foreign Credit Insurance Association (FCIA)
International Finance Corporation (IFC)
Overseas Private Investm
An investor in the United States bought a one-year Brazilian security valued at 195,000
Brazilian reals. The U.S. dollar equivalent was 100,000. The Brazilian security earned
16 percent during the year, but the Brazilian real depreciated 5 cen
Soon after beginning the year-end audit work on March 10 at Engone Company, the auditor has
the following conversation with the controller. Controller: The year ended March 31st should be
our most profitable in history and, as a consequence, the board
Professional Research: FASB Codification As the new staff person in your companys treasury
department, you have been asked to conduct research related to a proposed transfer of
receivables. Your supervisor wants the authoritative sources for the follow