Terms ERISA
Vested
Noncontributory plan
Contributory plan
Defined-contribution plan
Defined-benefit plan
Qualified plan
Profit-sharing plan
Cash-balance plan
ESOP
Description
A-A law that establishes parameters for employee eligibility, waiting periods, and vesting in
employer-sponsored plans.
B-A plan that meets specified criteria established by the IRS.
C-A plan in which both employees and employers may make contributions,
D-When employees take full possession of their employer's contributions to their plan accounts
E-A completely employer-funded plan that many large companies are changing to due to much lower administrative expenses.
F-Funded by employers, contributions are discretionary and primarily depend on how well the company performs each year,
G-A plan in which only employers make contributions.
H-Also known as a pension, this type of plan provides lifetime monthly payments to
retirees.
I-Employers contribute company stock to employees as tax-deductible gifts and put the stock in trust for them.
J-A plan that specifies the contribution employees and, in some cases, employers make.

The balance sheet contains the following major sections: current assets long-term investments property, plant, and equipment intangible assets other assets current liabilities long-term liabilities contributed capital retained earnings accumulated other comprehensive income required: the following is a list of accounts. using the letters a through j, indicate in which section of the balance sheet each of the accounts would be classified. if an account does not belong under one of the sections listed, select "not under any of the choices" from the classification drop down box. for all accounts, indicate if the account is a contra account or an account that would normally be deducted on the balance sheet by selecting "yes" from the second drop down box, otherwise select "no". account classification contra or deducted (yes/no) 1. cash 2. bonds payable (due in 8 years) 3. machinery 4. deficit 5. unexpired insurance 6. franchise (net) 7. fund to retire preferred stock 8. current portion of mortgage payable 9. accumulated depreciation 10. copyrights 11. investment in held-to-maturity bonds 12. allowance for doubtful accounts 13. notes receivable (due in 3 years) 14. property taxes payable 15. deferred taxes payable 16. additional paid-in capital on preferred stock 17. premium on bonds payable (due in 8 years) 18. work in process 19. common stock, $1 par 20. land 21. treasury stock (at cost) 22. unrealized increase in value of available-for-sale securities

The simple interest in a loan of $200 at 10 percent interest per year is

Is exploiting a distinctive competence or improving efficiency for competitive advantage. (a) cooptation (b) coalition (c) competitive intelligence (d) competitive aggression (e) smoothing