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NEW QUESTION: 1
A 70%-owned subsidiary declares and pays a cash dividend. What effect does the dividend have on the retained earnings and noncontrolling interest balances in the parent's consolidated balance sheet?
A. A decrease in retained earnings and no effect on noncontrolling interest.
B. No effect on retained earnings and a decrease in noncontrolling interest.
C. Decreases in both retained earnings and noncontrolling interest.
D. No effect on either retained earnings or noncontrolling interest.
Answer: B
Explanation:
The parent's investment in subsidiary account and its proportionate share of the subsidiary's equity accounts, which include retained earnings, are eliminated in a consolidation. The remainder of the subsidiary's equity is reported separately as the noncontrolling interest. Thus, consolidated retained earnings is essentially the parent's retained earnings at year-end The subsidiary's cash dividend reduces its retained earnings balance and therefore the noncontrolling interest but not the parent's retained earnings.

NEW QUESTION: 2
Which DB2 product is a database cluster solution for non-mainframe platforms and is best suited for Online Transaction Processing (OLTP) workloads?
A. Workload Manager
B. High Availability Disaster Recovery
C. DB2 pureScale
D. DB2 Connect
Answer: C
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 3
Angenommen, Sie arbeiten derzeit an einem Projekt zur Entwicklung eines Systems, in dem die funktionalen Anforderungen sehr genau spezifiziert sind. Leider gibt es fast keine nicht funktionalen Anforderungen.
Sie sind der Testmanager. Sie müssen eine Technik für die Testauswahl auswählen, mit der nichtfunktionale Eigenschaften, insbesondere die Zuverlässigkeit, getestet werden können.
Welche der folgenden Techniken zur Testauswahl ist in diesem Szenario Ihrer Meinung nach am nützlichsten?
K2 1 Kredit
A. Mehrdeutigkeitsprüfungen
B. Ursache-Wirkungs-Grafik
C. Eine modellbasierte Technik, die auf der Erstellung von Betriebsprofilen basiert
D. Testbedingungsanalyse
Answer: C