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NEW QUESTION: 1
70 % 소유의 자회사가 현금 배당을 선언하고 지불합니다. 배당은 지배 기업의 연결 대차 대조표에서 이익 잉여금과 비 지배 지분에 어떤 영향을 미칩니 까?
A. 이익 잉여금 또는 비 지배 지분에 영향을 미치지 않습니다.
B. 이익 잉여금과 비 지배 지분에 영향을 미치지 않습니다.
C. 이익 잉여금 감소 및 비 지배 지분에는 영향을 미치지 않습니다.
D. 이익 잉여금과 비 지배 지분 모두 감소합니다.
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
Ann, a user, wants to host a gaming server on her SOHO network. Which of the following features on the SOHO router
would need to be configured?
A. Port forwarding
B. Firmware
C. DHCP
D. Channels
Answer: A

NEW QUESTION: 3
Which muscle is a major agonist for hip abduction?
A. Rectus femoris
B. Gracilis
C. Gluteus maximus
D. Sartorius
Answer: D

NEW QUESTION: 4
展示を参照してください。

Router1は、ホスト10.10.13.165宛てのパケットをどのデバイスに送信しますか？
A. ルーター4
B. ルーター5
C. ルーター2
D. ルーター3
Answer: D