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ANSWER KEYS: 114.

Sinking fund method


115. Declining balance
1. 21 % 62. Bilateral oligopoly method
2. 6.65 % 63. Bilateral monopoly 116. image
3. 29.17 % 64. Perfect competition 117. Constant percentage
4. 12 months 65. Monopoly method
5. 25.0 % 66. Oligopsony 118. Functional depreciation
6. 5,937.50 67. Few sellers and many 119. Physical depreciation
7. 10.29 % buyers 120. Adolescence
8. 4.00 % 68. Many sellers and few 121. Depletion
9. 16.28 % buyers 122. Unit method and
10. 11.75 % 69. Few sellers and many percentage method
11. 12.07 % buyers 123. Fixed percentage of
12. P18,000 70. Atomistic competition gross income or 50% of the
13. 13.73 % 71. Perfect competition net taxable income
14. 3.90 % 72. All of the above 124. Percentage method
15. P39.45 73. Monopoly 125. Factor method
16. 9.14 % 74. the single vendor can 126. Initial cost of property
17. 19.72 % prevent the entry of all other times number of unit sold
18. 8.24 % vendors in the market during the year divided by
19. 11.60 % compounded 75. Natural monopoly the total units in property
annually 76. Law of diminishing return 127. Depreciation recovery
20. 12.00 % 77. Demand 128. Present worth factor
21. 14.2 years 78. Supply 129. Market value
22. 11.57 years 79. Law of supply and 130. Second-hand value
23. P705.42 demand 131. Fair value
24. Quarterly 80. Commodity 132. Franchise value
25. P1,549.64 81. Simple interest 133. In-place value
26. P54.66 82. 360 134. All of the above
27. P 152.88 83. 360 135. Valuation
28. P 3,260.34 84. Time value of money 136. Sunk cost
29. P 15,030.03 85. Discount 137. Capitalized cost
30. P 19,624.49 86. Earning value 138. Life cycle cost
31. P 717.17 87. Interest 139. Annual cost method
32. P 1,185.54 88. Interest rate 140. Benefit-cost ratio
33. P 2,504.57 89. Compound interest 141. Opportunity cost
34. P 7,731.29 90. Rate of interest 142. The initial depreciation
35. P 43,763.20 91. Annuity is low
36. P 143,999.08 92. Annuity certain 143. Single payment present
37. P 6,922.93 93. Ordinary annuity worth
38. P 4,860.00 94. Annuity due 144. Capital recovery
39. 3.0% 95. Perpetuity 145. Sole proprietorship
40. P 1,144.81 96. Deferred annuity 146. Corporation
41. P 236.20 97. The first payment is 147. Sole proprietorship
42. P 2,000.00 made at the beginning of 148. Corporation
43. 9 years the first period. 149. The partnership assets
44. P 3,927.27 98. Bond (excluding the partners
45. P 9,250.00 99. Value of bond personal assets) only will be
46. $ 5,000,000.00 100. Bond used to pay the liabilities
47. 1,053 150. It can be handed down
101. Coupon
48. 1.0 hour per unit from one generation of
102. Joint bond
49. 1,000 feet partners to another.
103. Equipment obligation
50. 2,632 151. The stock holders of the
bond
51. Economic Analysis corporation are only liable to
104. Coupon bond
52. Foreign exchange the extent of their
105. Mortgage bond investments.
53. Goods or commodities 106. Debenture bond
54. Services 152. Corporation
107. Collateral trust bond 153. Partnership
55. Consumer and producer 108. Registered bond
56. Necessity 154. Common stock
109. Callable bond 155. Preferred stock
57. Necessity
110. Callability 156. Dividend
58. Market
111. Call value 157. Equity
59. Buyer or consumer
112. Depreciation 158. Equity
60. Producer
113. A. Straight line method 159. Capital
61. Monopsony
160. Stock 210. 365 / receivable 263. 4% ; 4.17%
161. Economic return turnovers 264. 66.6%
162. Goodwill 211.Break-even analysis 265. 15.8%
163. Patents 212. 365 / inventory 266. P76.92
164. Fixed asset turnover 267. P15,614.59
165. Rate of return 213. Payback period 268. P1403.68
166. Liquid assets 214. Value of an investment 269. P13,498.60
167. Cost of goods sold 215. Double declining 270. 11.57 years
168. Incremental cost balance method and SYD 271. P13,265.83
169. Bookkeeping system method 272. P163,475.37
170. Ledger 216. It is one that calculates 273. P6750
171. Journal a depreciation amount 274. 8%
172. Gross income greater than a straight line 275. 4.55 years
173. Supervision cost amount 276. P200,000
174. Receivable turnover 217. Deflation 277. 8%
175. Profit margin ratio 218. Cartel 278. 8.03%
176. Tax credit 219. Bank notes 279. 8.28%
177. Rule of 72 220. Law of diminishing 280. 14.2 years
178. Capital gain return 281. 5.13%
179. Capital loss 221. Price-earnings 282. 21.97 years
180. Certificate of deposit 222. Return on investment 283. P24,751.34
181. Currency depreciation 223. Profit margin 284. 3.92%
182. Currency devaluation 224. Arbitrage 285. 3%
183. Forced saving 225. Moratorium 286. 19.72%
184. Cash flow 226. Rate discount 287. 12.75%
185. Amortization 227. Deferred annuity 288. P3.87
186. First cost + cost of 228. Effective interest 289. 21.51%
perpetual maintenance 229. Lien 290. 6%
187. Effective interest 230. Oligopoly 291. P155
188. Net income to owner’s 231. Book value 292. P77.66
equity 232. Depletion 293. 0.333
189. Net sale 233. Fair value 294. 6%
190. Quick ratio 234. Franchise 295. 7%
191. Consol 235. Capitalized cost 296. 1.60844
192. Cooperative 236. Bond 297. P705.42
193. Buffer stock 237. Utility value 298. P256,000
194. Solvency 238. Perfect competition 299. P507,365.96
195. Liquidity 239. Annual cost pattern 300. P519,327.95
196. Assets = liability + 240. P 1, 192.57 301. 8%
owner’s equity 241. P 224.62 302. 4 years
197. All of the above 242. P 5, 427.43 303. 8%
198. Current ratio 243. P 756 304. 8%
199. Current assets to 244. 8.64 % 305. 1.61607
current liabilities 245. 7.44 years 306. 0.616783
200. Quick ratio 246. The first payment is 307. 8 years
201. Quick ratio made at the beginning of 308. 6.25 years
202. Receivables turnover each period. 309. 6.18 years
203. Net credit sales to 247. P4,280.47 310. 12% ; 12.616% ; 12.06%
average net receivables 248. Straight line method 311. 16.67 yrs ; 11.6 yrs ;
204. Return of investment 249. Declining balance 11.55 yrs
ratio method 312. P15,000.00
205. Price-earnings ratio 250. Sinking fund method 313. P16,550.00
206. The ratio of the net 251. 37.11% 314. P17,492.94
income before taxes to net 252. 16.28% 315. 8.00%
sales 253. 15.92% ; 13.73% 316. 8.24%
207. The ratio of gross profit 254. 13.64% 317. 7.96%
to net sales 255. P18,800 318. 1.612226000
208. The ratio of common 256. P4133.33 319. 0.787566127
shareholders’ equity to the 257. P5,000 320. 1.487886717
number of outstanding 258. 21.4% 321. 8.33%
shares 259. 32% 322. 1.377128
209. The ratio of cost of 260. P1,513.56 323. 0.726149
goods sold to average cost of 261. 11.75 324. 6.00%
inventory on hand 262. P46,729 325. 6.09%
326. 5.87% 388. P300,000 501. P8,807.92
327. 8.00% 389. P679,454.27 502. P39.45
328. 8.24% 390. P21,357.42 ; P68,642.58 503. P971.83
329. 7.92% 391. P12,420 504. P31,079.73
330. P800,000.00 392. Straight Line 505. 9.14%
331. P907,009.21 393. Sum of Years Digit 506. P71,781.47
332. P911,059.20 394. Declining Balance 507. P40,530.49
333. P44,086.60 395. Double Declining 508. 19.72%
334. 4.56 years Balance 509. 16.32%
335. 9.5% 396. Sinking Fund 510. 8.24%
336. 11.6% compounded 397. P430,629.00 511. 11.83%
monthly 398. P180,000 512. 11.60% compounded
337. 7% 399. P14,000 monthly
338. 8% 400. P15,000 513. P3,864.95
339. 8% 451. P400.00 514. 12.00%
340. 5.8% 452. 12.07% 515. P6,040.20
341. save P55 by borrowing 453. 1 hour 516. 19.48%
from your friend 454. 18% 517. P30,655.68
342. P30,655.68 455. P3.80 518. 7.86 years
343. P82938.28 456. 6.58% 519. P215,344.40
344. 14.49% 457. P44,750 520. 14.2 years
345. P71,781.47 458. P32,000 521. 19.64%
346. 19.72% 459. P4,200 522. 14.49%
347. 3.00% and 3.02% 460. 37.5% 523. P6,265.87
348. 11.83% 461. 26 days 524. P13,265.83
349. 19.48% 462. P12,000 per cubic meter 525. 5 years
350. P6,040.20 463. 166 526. 5.96%
351. P16,712.03 464. P860 527. P15,614.59
352. 20.15 years 465. P1,207,500 528. 11.57 years
353. P621,170 466. P4.90 529. P2,444.32
354. P690,849 467. P949,645 530. P705.42
355. 5 years 468. 28.33% 531. 3.5%
356. quarterly 469. P829,592.50 532. P4,626.12
357. P120,289.51 470. P1,916,858.24 533. 12.55%
358. P15,030.00 471. 12 months 534. Quarterly
359. P18,548.39 472. Processing method A 535. 10 years
360. 16.6% 473. P630 per engine 536. P1,549.64
361. 2.94% 474. P473,000 537. P1,494.52
362. 6% 475. 16.67% 538. P13,498.59
363. 5.66% 476. 25.0% 539. P6,716.53
364. P291,500 477. P5,937.50 540. P4,631.93
365. P8000 478. P46,728.97 541. P690,848.73
366. P125,000 479. 10.29% 542. 7.71%
367. P3,250,000 480. P11,800 543. P54.66
368. 4 years 481. 37.11% 544. P2,158.92
369. P50,000 482. 4.00% 545. 5.84%
370. 10 years 483. 4.17% 546. P621,169.64
371. P146,000 484. P25,250 547. P152.88
372. P900,000 485. P28,000 548. 16.67%
373. P1,200,000 486. 16.28% 549. P3,260.34
374. P1,185,769.76 487. 11.75% 550. P18,548.38
375. P2,400 488. P5,166.67 551. 17.35%
376. P2,670 489. 12.07% 552. 7.42 years
377. 8% 490. 19.05% 553. 5 years
378. P30,000 491. P4,133.33 554. P15,030.03
379. P33,200 492. P18,800 555. P7,623.42
380. P7,545.45 493. P18,348.62 556. 20 years
381. P652,333.33 494. 13.64% 557. P6,209.21
382. P64 M 495. 15.92% 558. P11,025.25
383. P2,294.44 496. 13.73% 559. P2,000,166.28
384. 8 years 497. P1,233.55 560. 4.06%
385. P857 498. 15.69% 561. P39,026.25
386. P350 499. P666.39 562. P1,550
387. 19 years 500. 3.90%
563. 1.64 years 625. P5,174.23 689. P217,679.01
564. P27,782.36 626. P43,763.20 690. P2,195,600.03
565. P15,249.13 627. P10,834.38 691. P45.95
566. P5,552.64 628. P143,999.08 692. P2,526,768.61
567. P593,888.96 629. P12,835.32 693. P34,710.74
568. P18,302.85 630. P716.81 694. P32,727.27
569. P19,624.49 631. 4.61% 695. Borrow and buy is
570. 42.57% 632. P37,520.34 economical by almost a
571. 19.56% 633. P808,835.92 hundred thousand than
572. P11,025.25 634. P30,941.73 lease.
573. 7.42 years 635. P242,806.22 696. No, it is not a sound
574. P11,717.85 636. P12,615.80 idea
575. 14.27 years 637. P1,101.08 697. P2,782.93
576. P4,838,949.58 638. P6,922.93 698. P252.12
577. P77,108.66 639. 32.7% 699. P846.10
578. P2,158.92 640. P7,425.72 700. Foreign operation yields
579. 41.42% 641. P13,486.70 approximately 3% less rate of
580. 8.00% 642. 24.8% return than domestic
581. 10.00% 643. P1,263.71 operation.
582. 5.74% 644. P3,942.44 701. P66,204.14
583. P2,795.00 645. P13,486.73 702. P51,346.58
584. P1,611.51 646. P13,023.52 703. P734,391.48
585. P201,869.91 647. P3,702,939.73 704. Supply
586. P44,851.64 648. 5 705. An asset
587. P153,085.56 649. P1,699.86 706. Chairman of the Board
588. 4.26% 650. P839.19 707. Private
589. 10.11% 651. 2.15 708. Depreciation
590. 9.56% 652. P3,573.99 709. Partnership
591. P14,715,068 653. P838.86 710. Effective rate
592. P147,346.02 654. P10,205.13 711. Luxury
593. P146,323.08 655. 24% 712. Market value
594. P8,769.18 656. P16,379.75 713. Perfect competition
595. P61,500 657. P3,919.52 714. Luxuries
596. 6 658. P371,287.13 715. Necessities
597. 3.7% 659. P3,576.64 716. Oligopoly
598. 11.55% 660. P5,650.22 717. Authorized capital
599. P2,170,968.95 661. P42,821.87 718. Book value
600. Bank note 662. 10 719. Interest
601. Deflation 663. P13,994.17 720. Current assets
602. Annuity 664. P1,827.79 721. Economic life
603. Market 665. P100,375.37 722. Escalatory clause
604. Monopsony 666. P197,008.25 723. Depreciation recovery
605. Deferred annuity 667. P8,225.00 724. Gross margin
606. Break even – no gain no 668. P186,927.24 725. Book value
loss 669. P35,074.58 726. Working capital
607. Gratuitous 670. P15,185.78 727. Monopoly
608. Prime cost 671. 19.47% 728. Bilateral oligopoly
609. Acid-test ratio 672. P7,710.94 729. Bilateral monopoly
610. Depreciation 673. P34,675.18 730. Duopsony
611. Salvage value 674. P135,507.42 731. Time value of money
612. Physical inventory 675. 478 732. Discount
613. Bid bulletin 676. P72,173.90 733. Cash flow
614. Perpetuity 677. P2,775.50 734. P3,319.45
615. P717.17 678. P99,601.71 735. P4,860.00
616. P17,504.13 679. 0.492% 736. P690.58
617. P1,185.54 680. 4.5 years 737. P15,178.34
618. P2,432.26 681. P6,917.72 738. P18,449.37
619. P8,626.02 682. P250,000 739. P4,280.47
620. P2,504.57 683. 36.71% 740. Chicago Bulls’ offer is
621. P42,821.86 684. P278,664.54 over $150,000 per year than
622. P7,731.29 685. P366,062.33 that of LA Lakers’
623. P40,454.29 686. 35.28% 741. P1,532,630
624. P1,295.05 687. P233,779.27 742. Joan, P763.27
688. P347,733.29
743. P17,566.33 801. P325,000 860. market value
744. P106,101.37 802. P7,157.40 861. utility
745. Economic return 803. 12.72% 862. balance sheet
746. Interest 804. P295,308,323.10 863. book value
747. Rate of return 805. P322,549.33 864. evaluation over
748. Interest rate 806. P666,666.67 different periods
749. Effective interest 807. P1,559.50 865. all of these
750. Franchise value 808. P550,540.57 866. identical equivalent
751. Book value 809. 800 uniform annual cash flows
752. Salvage value 810. 886 867. (100% - %net salvage
753. Salvage value 811. 1,053 value)/Estimated service life
754. Going value 812. 5,000 868. marginal revenue
755. P37,520.34 813. 2,334 869. journal
756. P13,084.58 814. 160 870. sinking fund
757. 3.0% 815. 1,015 871. an asset
758. P90,614.93 816. 1.0 hours per unit 872. all of the list
759. 7.56% 817. 1,228 873. depreciation
760. 3.85% 818. 120 874. Effective rate
761. P1,144.81 819. 110 875. Law of diminishing
762. Fair value 820. 1,000 feet Utility
763.Ordinary annuity 821. Profit of P121,666.67 876. Discount
764. Deferred annuity 822. 2,632 877. Price discrimination
765. Annuity due 823. 9,601 878. Cartel
766. The first payment is 824. 3,040 879. Price war
made at the beginning of 825. P170,000 880. Equilibrium price
each period. 826. 160,000 881. Physical life
767. A/i 827. P88,960 882. Partnership
768. Present worth factor 828. 295,490 883. Monopsony
769. Amortization 829. P814,320 884. corporation
770. Depreciation 830. P3,354,680 885. cost of goods sold
771. Declining balance 831. 25 886. book value
method 832. 250 887. Sinking fund
772. P236.20 833. 10,000 888. capital
773. P2,000.00 834. 7,143 889. book value
774. P626,269.09 835. P25,011 890. patents
775. 9 years 836. Straight line method 891. bid bulletin
776. P857.14 837. Declining balance 892. tort
777. P48,000.00 method 893. A series of equal
778. P30,000.00 838. Sinking fund method payments at equal time
779. P7,545.45 839. Sinking fund factor periods.
780. P146,000.00 840. All of the above 894. Physical inventory
781. P1,454.54 841. n(n + 1)/2 895. Depreciation amnesty
782. P30,000.00 842. First cost + Cost of 896. salvage value
783. 8% perpetual maintenance 897. book value
784. 32.25% 843. Depletion 898. interest rate
785. P17,672.73 844. Sole proprietorship 899. Straight line method
786. 25% 845. Partnership 900. Rate of return
787. P2,400.00 846. Corporation 901. Interest
788. 0.1 847. Corporation 902. Both A and B
789. P76,500.00 848. Enterprise 903. Simple interest
790. P341,000.00 849. 5 904. Compound interest
791. 18.89% 850. The partners’ personal 905. nominal rate
792. P235,000.00 assets are attached to the 906. Effective rate
793. P791.26 debt of the partnership 907. annuity
794. P6,710.89 851. Sinking fund method 908. All of the above
795. P41,244,253.40 852. annuity 909. Perpetuity
796. P3,927.27 853. economic return 910. Ordinary annuity
797. P99,658.41 854. amortization 911. Deferred annuity
798. P9,250.00 855. working capital 912. Annuity due
799. $500,000,000 856. luxuries 913. Capitalized cost
800. P541,033.66 857. necessities 914. Depreciation
858. oligopoly 915. All of the above.
859. perfect competition
916. Straight line
depreciation
917. Sum of the year’s digit
method
918. Sinking fund method
919. Bond
920. Break-even method
921. P 2,244.00
922. P 10,200.00
923. P 24,429.97
924. P 30,000.00
925. 304 days
926. 4%
927. P 13,361.20
928. 11.75%
929. P 408.00
930. 16.14%
931. P11,040.20
932. P 10,955.61
933. P 11,102.61
934. P 10,794.62
935. 5 years
936. 12 years
937. P 1,083.00
938. 1988
939. P 11,800.00
940. 12.75%
941. 12
942. 7.92%
943. P171,744.44
944. 4.77 years
945. P 170,149.77
946. 13.84%
947. P 152.87
948. P 6,034.66
949. P 1,360.50
950. P 34,276.48

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