All of the Following Statements Are Stated in Brazil Reals $30,20X5$

question 21

Multiple Choice

All of the following statements are stated in Brazil reals (R$) . Bralta Ltd.
Statement of Financial Position
Iune $30,20X5$ $$\begin{array} { | l | r | r | r | } \hline \text { Cash } & 60,000 & \text { Current liabilities } & 500,000 \\\hline \text { Accounts receivable } & 740,000 & \text { Bonds payable } & \underline { 2,000,000 } \\\hline \text { Inventories } & 300,000 & & 2,500,000 \\\hline \text { Machinery (net) } & 850,000 & \text { Common shares } & 1,000,000 \\\hline \text { Land and building (net) } & \underline { 1,800,000 } & \text { Retained earnings } & \underline { 250,000 } \\\hline & \underline { 3,750,000 } & & \underline { 3,750,000 } \\\hline\end{array}$$ Additional information:
Selected exchange rates:
$$\begin{array} { | l | l | } \hline \text { June } 30,20X4 & \text { R } \$ 1 = \$ 0.5906 \\\hline \text { June } 30,20 X5 & \text { R } \$ 1 = \$ 0.5623 \\\hline \text { Average for } 20X5 & \text { R } \$ 1 = \$ 0.5744 \\\hline\end{array}$$
$$\text { Date of purchase of inventory on hand at year-end } \quad \text { R } \$ 1 = \$ .05688$$
Dividends were declared on June 30, 20X5
Opening inventory = R$130,000
Inventory purchases for the year = R$1,570,000
Machinery, land, and buildings were purchased on June 30, 20X4
Bralta is the Brazilian subsidiary of Altapro Co., a Canadian company.
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Machinery, land, and buildings were purchased on June 30, 20X4
Bralta is the Brazilian subsidiary of Altapro Co., a Canadian company. Under the current-rate method, what is the balance of the total assets?

• A)$2,108,625
• B)$2,154,000
• C)$2,161,688
• D)$2,183,620

Discern the varied purposes and functions of HR budgets in forecasting.

Appreciate the complementary nature of quantitative and qualitative forecasting methods.

Understand the concept of HR demand forecasting and various techniques used for forecasting.

Identify the steps involved in the simulation process for forecasting HR demand.

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Definitions:

Firearms

Weapons that launch one or more projectiles at high velocity through the confined burning of a propellant.

Probation Officers

Criminal justice professionals who supervise offenders who have been sentenced to probation instead of, or in addition to, incarceration, ensuring compliance with probation terms.

Eighth Amendment

Part of the U.S. Bill of Rights, prohibiting the federal government from imposing excessive bail, excessive fines, or cruel and unusual punishment.

Excessive Force

The application of an amount and/or frequency of force greater than that required to compel compliance from a willing or unwilling subject.