Explanation

In capital budgeting, term of bond which has great sensitivity to interest rates is long-term bonds. Bond with a maturity period of more than 15 years. Long bonds pay higher interest rates but have greater credit and inflation risk. Also called long bond.

Explanation

• E-mail stands for: Electronic Mail
• Father of E-mail: Ray Tomlinson
• First E-mail sent: 1971
• @ is used to divide an email into: two parts
• SMTP helps to send: E-mails
• SMTP stands for: Simple Mail Transfer Protocol
• Received email is saved: inbox
• Sent email is saved in: sent box
• Maximum attachment size in Yahoo Email: 25 MB
• G-mail stands: Google Mail
• Email spam also called: junk email
• To close email account click: sign out
• To create new E-mail: Sign Up
• Email hacking means: Illegal access to open email accounts of others
• Junk email is also called: Spam 
•  At sign (@): always a part of email address
• Sending an E-mail is similar to: writing a letter
• A allows us to access our e-mail from anywhere: Webmail interface 
• Bookmark:  is associated with Internet E-mail

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  FIA CBT VU PAPER 17-12-2021

Explanation

Cost of goods sold is the carrying value of goods sold during a particular period.

Explanation

A fixed cost is a cost that does not change with an increase or decrease in the amount of goods or services ...

Explanation

A sole proprietor will be responsible for business debts, as will most partners in a partnership. By contrast, the purpose of a corporate structure is to shield those with an ownership interest from personal liability.

Explanation

In independent projects evaluation, results of internal rate of return and net present value lead to cost decision. An Independent Project Evaluation is the evaluation of an individual project designed to achieve specific objectives within specified resources, in an adopted time span and following an established plan of action, often within the framework of a broader programme.

Explanation

Cash and cash equivalent are the asset from the following. Cash and cash equivalents (CCE) are the most liquid current assets found on a business's balance sheet. Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount".

Explanation

Future economic benefits is the most important characteristic that all assets of a business have.

Explanation

Drawings accounts will be debited if the business's owner withdraws cash from business for personal use.

Goods withdrawn for personal use by the owner of a business reduce inventory and are recorded on a drawings account.

Explanation

Nominal accounts in accounting are the temporary accounts, Revenue or Expense are transferred to profit and loss account and closed at the end of each accounting year.