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NEW QUESTION: 1
ユーザーがインベントリアプリケーションを使用していて、編集モードのレコードを有効にしています。ユーザーは、編集モードから解放しない操作を実行します。
それはどの操作ですか？
A. [次へ]リンクと[前へ]リンクを使用してレコードをページングする
B. アクションを保存
C. アプリケーションのリストタブからクエリを実行する
D. スタートセンターに移動
Answer: A

NEW QUESTION: 2
Kevin Rathbun, CFA, is a financial analyst at a major brokerage firm. His supervisor, Elizabeth Mao, CFA, asks him to analyze the financial position of Wayland, Inc. (Wayland), a manufacturer of components for high quality optic transmission systems. Mao also inquires about the impact of any unconsolidated investments.
On December 31,2007, Wayland purchased a 35% ownership interest in a strategic new firm called Optimax for $300,000 cash. The pre-acquisition balance sheets of both firms are found in Exhibit 1.

On the acquisition date, all of Optimax's assets and liabilities were stated on its balance sheet at their fair values except for its property, plant, and equipment (PP&E), which had a fair value of $1.2 million. The remaining useful life of the PP&E is ten years with no salvage value. Both firms use the straight-line depreciation method.
For the year ended 2008, Optimax reported net income of $250,000 and paid dividends of $100,000.
During the first quarter of 2009, Optimax sold goods to Wayland and recognized $15,000 of profit from the sale. At the end of the quarter, half of the goods purchased from Optimax remained in Wayland's inventory.
Wayland currently uses the equity method to account for its investment in Optimax. However, given the potential significance of the investment in the future, Rathbun believes that a proportionate consolidation of Optimax may give a clearer picture of the financial and operating characteristics of Wayland.
Rathbun also notes that Wayland owns shares in Vanry, Inc. (Vanry). Rathbun gathers the data in Exhibit 2 from Wayland's financial statements. The year-end portfolio value is the market value of all Vanry shares held on December 31. All security transactions occurred on July 1, and the transaction price is the price that Wayland actually paid for the shares acquired. Vanry pays a cash dividend of $1 per share at the end of each year. Wayland expects to sell its investment in Vanry in the near term and accounts for it as held- for-trading.
Wayland owns some publicly traded bonds of the Rotor Corporation that it reports as held-to-maturity securities.
Which of the following pairs contain statements regarding the equity method and proportionate consolidation that are both correct?
A. Proportionate consolidation results in higher net income, AND both methods will result in the same total equity.
B. Both methods result in the same net income, AND proportionate consolidation will result in higher cost of goods sold.
C. The equity method will result in a higher net income if the subsidiary is profitable; proportionate consolidation will result in a higher net income if the subsidiary is not profitable; AND proportionate consolidation requires inclusion of minority interest accounts whereas the equity method does not.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Proportionate consolidation and the equity method both lead to the same net income and the same shareholders' equity. COGS arc higher under proportionate consolidation as compared to the equity method. Under proportionate consolidation, the investor recognizes its pro-rata share of each income statement account. Under the equity method, the investor recognizes its pro-rata share of the investec's earnings in one line of the income statement. (Study Session 5, LOS 21.c)

NEW QUESTION: 3
You want to export only user-entered non-zero numeric values from a cube.
Which three view manipulation functions are required? (Choose three.)
A. ViewExtractSkipStringSet (exclude string values in export)
B. ViewExtractSkipLevelZero (exclude leaf level values in export)
C. ViewExtractSkipRuleValuesSet (exclude rule calculated values in export)
D. ViewExtractSkipZeroesSet (exclude zero/null values in export)
E. ViewExtractSkipCalcsSet (exclude consolidated values in export)
Answer: C,D,E