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NEW QUESTION: 1
Statements of financial position as at 31 December 20X8 for JK, LM and PQ are as follows:
[1] JK purchased 80% of LM's $1 equity shares on 1 January 20X8 for $260,000 when the retained earnings of JK were $110,000. At that date the non-controlling interest had a fair value of $63,000.
[2] JK purchased 25% of PQ's $1 equity shares on 1 January 20X8 for $90,000 when the retained earnings of PQ were $96,000.
[3] During the year JK sold goods to LM for $32,000 at a mark up of 33.33% on cost. Half of the goods were still in LM's inventory at 31 December 20X8.
[4] LM transferred $32,000 to JK on 30 December 20X8 in settlement of the inter-group trade. JK did not record the cash in its financial records until 2 January 20X9.
Calculate the goodwill arising on the acquisition LM.
Give your answer to the nearest $.
Answer:
Explanation:
$13000
NEW QUESTION: 2
Contoso、Ltd.という名前の会社は、すべてのユーザーに対してMicrosoft Core CAL Suiteを標準化したいと考えています。 Contosoは、ビジネスの季節性によりユーザー数が変動していることを示しています。
Contosoのライセンスプログラムを推薦する必要があります。
何をお勧めしますか？
A. Open Value Subscription
B. Select Plus
C. Server and Cloud Enrollment (SCE)
D. Open
Answer: C
Explanation:
Explanation
SCE offers our lowest Windows Azure pricing, application
License Mobility to the cloud, and new benefits for using
System Center to manage Azure resources. Customers also get a new, subscription-based option, offering more flexibility when retiring workloads, consolidating, or migrating to the cloud.
NEW QUESTION: 3
Which fields can be altered in the default Vulnerability Protection Profile?
A. None
B. Category
C. Severity
Answer: A
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