The company showed in the annual financial report the decreasing growth rate of sales revenues and decreased return on capital employed (ROCE). Does it mean that the company got a decrease in value? a. The value of a company has increased due to high growth b. The value of a company has not increased c. It is not possible to answer using this data

20 Un commerciante vende un prodotto a euro 325 , ottenendo così un guadagno del \( 30 \% \) sul costo di acquisto. Determina: \( \begin{array}{ll}\text { a. il costo sostenuto per l'acquisto } & \text { euro } 250 \\ \text { b. il guadagno conseguito } & \text { euro } \\ \text { c. il prezzo di vendita da applicare invece per guadagnare il } 30 \% \text { del ricavo } & \text { euro } 312,50\end{array} \)

Question 15 ( 2 points) A coal company invests \( € 12 \) million in a mine estimated to have 20 million tons of coal and no residual value. It is expected that the mine will be in operation for 5 years. In the first year, \( 1,000,000 \) tons of coal are extracted and sold. What is the depletion for the first year?

Question 18 (2 points) Bond Corporation issues \( 5,000,10 \)-year, \( 8 \%, € 1,000 \) bonds dated January 1, 2020, at 103 . The journal entry to record the issuance will show a

The saving income ratios of two persons are \( \frac{1}{9} \) and \( \frac{2}{3} \). Who is saving more?

d the compound interest on \( ₹ 10000 \) at \( 5 \% \) p.a. for \( 2 \frac{1}{2} \) years, the interest payable ye