"Gains" on Sales of Treasury (Using the Cost Method) Should

question 67

Multiple Choice

"Gains" on sales of treasury (using the cost method) should be credited to

• A)share premium-treasury.
• B)share capital.
• C)retained earnings.
• D)other income.

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Definitions:

Market-Based Price Model

A pricing strategy that considers the prices of competitors and market demand to set the price of a product or service.

Channel Assembly

A system that postpones final assembly of a product so the distribution channel can assemble it.

Bullwhip Effect

A phenomenon in supply chains where minor fluctuations in demand at the retail level cause increasingly larger fluctuations in demand at the wholesale, distributor, and manufacturer levels.

Environmental Supply-Chain Risks

Risks associated with environmental factors that can affect the supply chain, including natural disasters, climate change, and resource depletion.