1) Which of the following changes will temporarily shift the position of the equilibrium in the reverse direction for the reaction: N2(g) + 3H2(g) <--> 2NH3(g)
a) increase the concentration of NH3
b) decrease concentration of NH3
c) decrease concentraion of H2
d) increase concentration of N2
e)more than one of the choices would temporarily shift equilibrium in reverse direction
2)The solution resulting from the addition of a nonvolatile solute to a solvent will always have:
a) a higher freezing point than the pure solvent
b) a lower boiling point than pure solvent
c) both a lower freezing point and a higher boiling point than pure solvent
d) both a lower freezing point and lower boiling point than pure solvent
e) more than opne choice is correct
3) Which of the following solutions be hypotonic relative to red blood cells?
a) isotonic saline solution
b) 0.20 M saline solution
c) 0.25 osmol saline solution
d) 0.99% (m/v) saline solution
4) Which of the following statements about solutions is incorrect?
a) a solution is a homogeneous mixture
b) it is possible to have solutions in which both solute and solvent are solids
c) solutions do not seperate into solute and solvent, even if left undisturbed for long periods
d) the properties of a solution do not changes as the ratio of solute to solvent is changed.
5)An osmotic semi-permeable membraine is a membrane through which:
a) both solvent and solute molecules can pass
b) solvent but not solute molecules can pass
c) solute but not solvent molecules can pass
In: Chemistry
Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2017 rates were used for FUTA and SUTA.
Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers.
Example 5-4
| Total taxable earnings | $49,290.00 | |
| Net rate of tax (6.0% − 5.4%) | × 0.6% | |
| Amount of net FUTA tax | $295.74 |
Donner Company began its operations in September of the current year. During September, the company paid wages of $23,400. For the last quarter of the year, the taxable wages paid amounted to $64,700. None of the employees was paid more than $7,000 this year.
a. Is Donner Company liable for FUTA tax this
year?
b. If your answer to part a above is "Yes",
what is the net FUTA tax for the year?
Round your answer to the nearest cent.
$
In: Accounting
In relation to recent banking regulation changes, what is reing-fencing?
In: Finance
The changes in the current asset and liability accounts for the year are as follows:
Depreciation expense
$48,500
Gain on disposal of equipment
26,900
Net income
577,400
The changes in the current asset and liability accounts for the year are as follows:
Increase (Decrease)
Accounts receivable
$8,190
Inventory
(4,280)
Prepaid insurance
(2,020)
Accounts payable
(7,000)
Income taxes payable
1,390
Dividends payable
2,480
Required:
A.
Prepare the Cash Flows from Operating Activities section of the statement of cash flows <javascript:void(0)>, using the indirect method. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required.
B.
Briefly explain why net cash flows from operating activities is different from net income.
In: Accounting
Describe the in-depth pathophysiology of a STEMI including all cellular changes.
In: Nursing
Prepare a concept map of the changes in the body as the patient moves through the stages of hypovolemic shock. Provide your concept map in a power-point presentation.
In: Nursing
The current in a 90.0 mH inductor changes with time as
= 1.00
− 6.00
, where
is in
amperes and
is in seconds. Solve for the magnitude of the induced emf at
(a)
= 1.00
and
= 4.00
. (c) At what time is the emf zero?
In: Physics
loan refinancing is a typical option if there are changes in interest rates in the market. your company has just completed its 4th year payment of 100,000,000 10 year loan. The existing loan has an interest rate of 8% compounded semi-annually and has a uniform semi-annual payment as well. now, the market interest rate is 6% and you have opportunity to expand further requiring another 50,000,000 loan payable for 10 years. you also want to refinance the remaining part of the existing loan with a 6% rate copmpounded quarterly, for another 10 years.
1.how much is the semi-annual payment of the existing loan?
2.how much is the remaining value of th existing loan at the end of 4th year?
3.how much is the combined monthly payment of the new loan and refinancing?
In: Economics
Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2017 rates were used for FUTA and SUTA.
Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers.
Example 5-5
Sutcliffe Company had taxable wages totaling $87,500 in 2018. During the year, the company paid some of its state contributions after the January 31, 2019, cutoff. The penalty for tardiness is shown in the following calculation of the firm's net FUTA tax for 2018:
| Amount of gross FUTA tax ($87,500 × 6.0%) | $5,250.00 | ||||||
| State taxable wages | $87,500 | ||||||
| Sutcliffe's SUTA tax rate | × 5.4% | ||||||
| Sutcliffe's SUTA tax | $ 4,725 | ||||||
| Breakdown of Sutcliffe's SUTA tax payments: | |||||||
| Before 1/31/19—$3,000 × 100% credit | (3,000.00) | ||||||
| After 1/31/19—$1,725 × 90% credit | (1,552.50) | ||||||
| Amount of net FUTA tax | $ 697.50 | ||||||
| If the company had made timely payments of its state contributions, the amount of its net FUTA tax would have been reduced to $525, for a savings of $172.50, as follows: | |||||||
| Amount of gross FUTA tax ($87,500 × 6.0%) | $5,250.00 | ||||||
| Total taxable wages | $87,500 | ||||||
| Credit against tax | × 5.4% | ||||||
| Total credit | 4,725.00 | ||||||
| Amount of net FUTA tax ($87,500 × 0.6%) | $ 525.00 | ||||||
| $697.50 − $525.00 = $172.50 savings | |||||||
Example 5-6
Yeldon Company has a $70,000 federal and state taxable payroll and has earned a reduced state tax rate of 4 percent. If none of its state tax payments are timely, the FUTA tax calculation is as follows:
| Gross FUTA tax ($70,000 × 0.060) | $4,200 | ||
| Less 90% credit for state taxes paid late ($70,000 × 0.04 × 90%) | $2,520 | ||
| Less additional credit for state tax if rate were 5.4% [$70,000 × (0.054 − 0.04)] | 980 | ||
| Total credit | 3,500 | ||
| Net FUTA tax | $ 700 |
If Yeldon Company had made its SUTA payments before the due date of Form 940, the credit for the payments (4%) and the additional credit (1.4%) would have provided a total credit of $3,780 and a FUTA tax savings of $280.
Peroni Company paid wages of $164,500 this year. Of this amount, $126,900 was taxable for net FUTA and SUTA purposes. The state's contribution tax rate is 3.1% for Peroni Company. Due to cash flow problems, the company did not make any SUTA payments until after the Form 940 filing date. Compute the following; round your answers to the nearest cent.
a.
Amount of credit the company would receive against the FUTA tax for
its SUTA contributions
$________
b.
Amount that Peroni Company would pay to the federal government for
its FUTA tax
$________
c.
Amount that the company lost because of its late payments
$________
In: Accounting
In: Anatomy and Physiology