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51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
What type of net has been particularly disruptive in the mistargeting of species? [They evaporate into the air.]
Drift nets
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
Where is the seaward limit of a beach? [They evaporate into the air.]
Where the sediment stops moving onshore or offshore
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
What function does a bay mouth bar provide? [They evaporate into the air.]
a.It protects the area from waves. b.It protects the area from turbulence. c.It encourages the accumulation of sediments.
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
What is bycatch? [They evaporate into the air.]
Organisms unintentionally killed during the harvesting of a different, desirable species
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
Geologists use ____ to view sediment layers, depth, and possible reservoir structures. [They evaporate into the air.]
sound
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
What could happen if global warming were to continue? [They evaporate into the air.]
a.Changes in global winds and rainfall b.Rise in ocean temperatures c.Decrease in dissolved gases
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-Chemicals and fertilizers are a primary cause of coral reef damage [They evaporate into the air.]
T
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-Clownfish confuse their prey into thinking they are swimming in the opposite direction by having an eye sized spot on their tail. [They evaporate into the air.]
T
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-Coral reefs are formed at all latitudes on the planet. [They evaporate into the air.]
F
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-Coral reefs form at all latitudes on the planet. [They evaporate into the air.]
F
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-Corals generally feed during the day by stinging their prey. [They evaporate into the air.]
F
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-Global warming is having little or no effect on coral reefs. [They evaporate into the air.]
F
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-Humbolt squid have teeth in their tentacle suction cups. [They evaporate into the air.]
T
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-Coral bleaching can sometimes be good for future coral development. [They evaporate into the air.]
T
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-When walking in the ocean you should always take care to step with your feet versus dragging them [They evaporate into the air.]
F
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
51fb8002_hy_Final_Flashcards___Cram_com__They_evaporate_into_the_air_
T or F-If algae is not eaten by fish on the reef, the reef will eventually die. [They evaporate into the air.]
T
[]
Oceanography Final Flashcards - Cram.com
They evaporate into the air.
http://www.cram.com/flashcards/oceanography-final-2019011
38/1438042991019.80_20150728002311-00298-ip-10-236-191-2_380356582_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Capital budgeting decisions
Investment decisions
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Capital expenditure decisions
Investment decisions involving the acquisition of long-lived assets
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Net present Value
the sum of the present values of all cash flows
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Required Rate of Return
the minimum return that top management wants to earn on investments
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Internal Rate of Return
The rate of return that equates the present value of future cash flows to the investment outlay
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Cost of Capital
The weighted average of the costs of debt and equity financing used to generate capital for investments.
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Depreciation Tax Shield
the tax savings resulting from depreciation
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Accounting rate of return
the average after-tax income from a project divided by the average investment in the project
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Payback Period
The length of time it takes to recover the inital cost of an investment
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Budgets
formal documents that quantify a company's plan for achieving its goals
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Flexible budget
a set of budget relationships that can be adjusted to various activity levels
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Slack
a budget with targets that are easy to achieve
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Budget committee
the group within a company that is responsible for approval of various budgets
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Management by exception
only exceptional variences from the budget are investigated
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Static budget
a budget that is not adjusted for the acual leval of production
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Budget variences
Differences between budgeted and actual amounts
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Master Budget
a comprehensive planning document that incorporates a number of individual budgets
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Zero-based budgeting
a method of budget preparation that requires budgeted amoundts to be justified by each period at the start of each budget period, even if the amounts were supported in prior budget periods.
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Standard cost
the cost that management believes should be incurred to produce a good or service under anticipated conditions
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Budgeted cost
the cost of a single unit
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Attainable Standards
standard costs that take into account the possibility that a variety of circumstances may lead to costs that are greater than ideal
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Ideal Standards
costing standards developed under the assumption that no obstacles to the production process will be encountered
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Standard Cost Vairence
analysis between the difference between a standard and an actual cost
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Variance Analysis
breaking down the difference between standard and actual cost into two components (material price material quality, labor rate and labor efficiency)
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Material price variance
equal to the difference between the actual price per unit of material and the standard price per unit of the material times the actual quantity of material purchased
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Material quantity variance
equal to the difference between the actual quantity of material used and the standard quantity of material allowed for the number of units produced times the standard price
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Labor rate variance
equal to the difference between the actual wage rate and the standard wage rate times the actual number of labor hours worked
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Labor Efficiency Varience
equal to the difference between the actual number of hours worked and the standard labor hours allowed for the number of units produced times the standard labor wage rate
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] controllable overhead varience
the difference between the actual amount of overhead and the amount of overhead that would be included in a flexible budget for the actual level of production
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] overhead volume varience
equal to the difference between the amount of overhead included in the flexible budget and the amount of overhead applied to production using the standard overhead rate
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Decentralized organizations
a firm that grants substantial decision-making authority to managers of sub units
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Lack of goal congruence
managers of subunits may pursue peronal goals that are incompatible with goals of the company as a whole
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Responsiblity centers
a subunit (department, subsidiary, or a division)
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Cost center
a subunit that has responsibility for controlling costs but does not have responsiblity for generating revenue
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Investment Center
a subunit that is responsible for generating revenue, controlling costs, and investing in assets
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Profit Center
a subunit that has responsibility for generating revenue as well as for controlling costs
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Relative performance evaluation
evaluating the profitibility of each profit center relative to the profitiblity of other, similar profit centers
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Return on investment
the ratio of investment center income to invested capital
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Profit margin
The ratio of income to sales
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Investment turnover
the ratio of sales to invested capital
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Net operating profit after taxes
investment center income
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Noninterest-bearing current liabilities
current liabilities that do not require interest payments (accounts payable, income taxes payable, accrued liabilities, etc.)
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Residual income
the net operating profit after taxes of an investment center in excess of its required profit
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Economic value added
developed by stern stewart that accounts for accounting distortions that arise from following gaap
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Balanced Scorecard
a set of performance measures constructed for four dimensions of performance (financial, customer, and internal process perspectives and learning and growth)
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Strategy map
a diagram of the relationships across the four dimenstions of a balanced scorecard
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Transfer price
the price that is used to value internal transfers of goods or services
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Horizontal analysis
analyzing the dollar value and percentage changes in financial statment amounts across time
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] vertical analysis
analyzing financial statment amounts in comparison to a base amount
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Management discussion and analysis
the section that management provides stockholders and other financial statement users with explanations for financial results that are not obvious simply from reading the basic financial statements
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
9171cd5f_ng_Final_Flashcards___Cram_com__inal_list_of_approved_projects
[Capital Budget] Financial leverage
the use of debt financing to acquire assets
[]
Managerial Accounting Final Flashcards - Cram.com
the final list of approved projects
http://www.cram.com/flashcards/managerial-accounting-final-2177823
38/1438042991019.80_20150728002311-00150-ip-10-236-191-2_380564856_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
You can pass on the shoulder of the road? [True]
False, you cannot
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
You should be careful of motorcycles near intersections, RR tracks, bridges, and in bad weather? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
The driver and anyone over 6 years old must wear a seat belt when in the front seat? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
After passing a car you may return to the right lane when you see them in your mirror? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
You may not wear a headset or be able to see a TV from the driver's seat? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Headlights should be dimmed 500ft. before meeting a car and 300ft. before passing a car? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
You must yield to vehicles with flashing yellow lights which are engaged in construction work? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
With few exceptions, you must have a license for the kind of vehicle you are driving? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Accidents are caused at intersections because people do not look left and right before going? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
If under 17 and after curfew you need a parent or guardian or someone 18 or older who your folks approve of? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
If you pass a stopped school bus with the stop arm out you could lose you license for at least 3 months? [True]
True
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Where do you stop at a stop sign? [True]
At a marked stop line, before entering the crosswalk, or before entering the intersection if there is no crosswalk.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
When the light changes to green when may you proceed? [True]
After first yielding the right-of-way to any persons or vehicles that are within the intersection.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
When coming to a RR crossing with no controls you should? [True]
Look, listen, slow down in case you have to stop, and proceed when safe to do so.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
When the flashing lights at the RR crossing go off and the train clears when should you proceed? [True]
After you check yo make sure another train is not approaching on another track.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
What should you do when an emergency vehicle is coming with flashing lights on? [True]
Pull over to the right-hand edge of the highway and stop, if possible.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
When driving along the highway and your front wheels go off the road you should? [True]
Grasp the steering wheel tightly and take your foot off the accelerator.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
If you are pulled over in Illinois car owners have these 3 things in the car? [True]
1. A license 2. Carry proof of insurance in the vehicle 3. Produce proof of insurance when stooped for a traffic violation during a random, or if you are involved in a traffic accident.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
A single solid line on your side of the center line means? [True]
You must not cross the yellow line to pass another vehicle.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Why are bridges dangerous in the winter? [True]
There may be ice on the bridge even when other pavements are clear.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Flashing red light means? [True]
The same thing as a stop sign
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Seat belt law for kids under 6? [True]
Anywhere in the vehicle
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
If you need to drive in the fog, you must put on low beam lights and? [True]
Drive at a speed that will allow you to stop within your field of vision
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
the correct way to turn right on a red light? [True]
Stop, give the right-of-way to any vehicles within the intersection, and then cautiously make your turn.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Your driving privileges will be revoked for? [True]
1. Leaving the scene of an accident in which you are involved as a driver. 2. Drag racing 3. Driving or being in actual physical control of a vehicle while under the influence of alcohol or other drugs
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
The biggest factor in the fatal accidents is? [True]
Alcohol
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
How do you correct a skid? [True]
Turn the front wheels in the direction of the skid.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
What should you do when you have a blow out when driving? [True]
Grip the steering wheel firmly, take your foot off the gas pedal, and let the vehicle slow down before you drive into the shoulder.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
When coming out of an alley or driveway and before you enter the street you should? [True]
Stop before reaching the sidewalk and yield to pedestrians and vehicles before proceeding.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Your license will be suspended for driving under the influence of alcohol or drugs if you? [True]
*You take a chemical test and register an amount of alcohol equal to or over the legal level of intoxication *You refuse to take a chemical test *You take a chemical test and register any trace of a controlled substance or cannabis.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
If you refuse to take a chemical test what is the penalty? [True]
Will receive a driver's license suspension for 6 months on a first offense, 36 months-second or more refusals within a 5 year period. -Evidence against him/her in court.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
Most rear end collisions are caused by? [True]
the vehicle in back following to closely.
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json
40437808_vers_Ed__Flashcards___Cram_com__True
When making a turn in the city you put your blinker on when? [True]
100 feet before turning
[]
Drivers Ed. Flashcards - Cram.com
True
http://www.cram.com/flashcards/drivers-ed-455005
38/1438043062723.96_20150728002422-00128-ip-10-236-191-2_383443855_0.json