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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. $480,000
B. $440,000
C. $476,000
D. $450,000
Answer: A
NEW QUESTION: 2
Welche der folgenden Aufgaben sollte die PRIMARY-Rolle eines Informationssicherheitsmanagers sein, wenn eine Organisation einen Datenklassifizierungsprozess initiiert?
A. Stellen Sie sicher, dass die Assets ordnungsgemäß klassifiziert wurden.
B. Weisen Sie die Asset-Klassifizierungsebene zu.
C. Definieren Sie die zu implementierende Klassifizierungsstruktur.
D. Wenden Sie die Sicherheit gemäß der spezifischen Klassifizierung an.
Answer: C
NEW QUESTION: 3
A. 75%
B. 100%
C. 50%
D. 67.5%
Answer: C
NEW QUESTION: 4
Which type of memory stores the decompressed form of the Cisco IOS software and the running configuration?
A. DRAM
B. NVRAM
C. ROM
D. Flash
Answer: A