The correct definition of a balance sheet includes which of the following statements? (Check all that apply.)
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Ответ:
The statement reports assets, liabilities and equity at a point in time.
The statement reports the equality of the accounting equation at any point in time.
The statement reports the financial position of a company at a point in time.
Ответ:
a) 88.16%
b) 88.54%
Explanation:
a. Prepare a forecast for September.
Smoothing constant (α) = 0.1
Forecast for August (Ft) = 88%
Actual usage for August (At) = 89.6%
Forecast for September (Ft+1) =?
Ft+1= Ft+ α (At– Ft)= 88% + 0.1 (89.6 – 88)%
= 88% + 0.16%
= 88.16% is the forecasted usage for the month September.
b. Assuming actual September usage of 92 percent, prepare a forecast for October usage.
Smoothing constant (α) = 0.1
Forecast for September (Ft) = 88.16%
Actual usage for September (At) = 92%
Forecast for October (Ft+1) =?
Ft+1= Ft+ α (At– Ft)= 88.16% + 0.1 (92 – 88.16)%
= 88.16% + 0.384%
= 88.54% is the forecasted usage for the month of October.