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NEW QUESTION: 1
The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:
1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
What is the revenue figure to be included in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0?
A. $450,000
B. $440,000
C. $476,000
D. $480,000
Answer: D
NEW QUESTION: 2
Welche der folgenden Aufgaben sollte die PRIMARY-Rolle eines Informationssicherheitsmanagers sein, wenn eine Organisation einen Datenklassifizierungsprozess initiiert?
A. Definieren Sie die zu implementierende Klassifizierungsstruktur.
B. Wenden Sie die Sicherheit gemäß der spezifischen Klassifizierung an.
C. Weisen Sie die Asset-Klassifizierungsebene zu.
D. Stellen Sie sicher, dass die Assets ordnungsgemäß klassifiziert wurden.
Answer: A
NEW QUESTION: 3
A. 50%
B. 75%
C. 100%
D. 67.5%
Answer: A
NEW QUESTION: 4
Which type of memory stores the decompressed form of the Cisco IOS software and the running configuration?
A. NVRAM
B. ROM
C. DRAM
D. Flash
Answer: C