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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. No effect on either retained earnings or noncontrolling interest.
B. No effect on retained earnings and a decrease in noncontrolling interest.
C. Decreases in both retained earnings and noncontrolling interest.
D. A decrease in retained earnings and no effect on 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
次の図に示すように、Policy1という名前のRecovery Servicesボルトバックアップポリシーを作成します。


Answer:
Explanation:

NEW QUESTION: 3
Refer to the exhibit. Which of these best describes the question mark?

A. local area network
B. multiservice Ethernet ring
C. IEC 61850 station bus
D. Token Ring network
Answer: C