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NEW QUESTION: 1
An entity purchases US $150,000 of inputs from other entities and incurs US $500,000 of labor costs in manufacturing its products. It also incurs US $100,000 of interest expense. The entity sells all of its output for US $2.5 million. Rather than paying income tax, the entity must pay a 25% value-added tax. How much tax will be due for this year's activities?
A. US $587,500
B. US $625,000
C. US $462,500
D. US $437,500
Answer: A
Explanation:
The value added is the difference between the value of the output and the value of the purchased inputs. Value-added tax payable equals the value-added tax rate times value added, or US $587,500 [($2,500,000 $150,000) x .25].

NEW QUESTION: 2
NTO wants to trigger a receipt email via the SOAP API whenever a customer makes a purchase. Their developer wrote the call using the TriggerSendDefinition object and the Create method, but no emails have been sent during his initial testing. Which object and method should the developer use?
A. TriggerSendDefinition object and Execute method
B. TriggerSend object and Create method
C. TriggerSend object and Update method
D. TriggerSendDefinition object and Update method
Answer: B

NEW QUESTION: 3
Refer to the Exhibit.

A company is preparing its accounts to 30 April 2006. The latest telephone bill received by the company was dated 31 March and included call charges for the quarter 1 December to 28 February. The amount of the bill for call charges (excluding VAT) was $960. Most of the company's telephone bills are for similar amounts.
Which of the following journal entries should be made to the company's accounts at 30 April 2006?
The journal entries which should be made to the company's accounts at 30 April 2006 is
A. C
B. D
C. B
D. A
Answer: B