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NEW QUESTION: 1
The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:
1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
What is the value of the unrealized profit in inventory adjustment required to inventory in PQ's consolidated statement of financial position at 31 December 20X0?
A. $4,000
B. $1,667
C. $2,000
D. $3,333
Answer: B
NEW QUESTION: 2
Which of the following processes has the goal to ensure that any change does not lead to reduced or compromised security?
A. Change control management
B. Security management
C. Configuration management
D. Risk management
Answer: A
NEW QUESTION: 3
UnityVSAオペレーティング環境ではどの機能がサポートされていますか？
A. クイックスタートプールプロビジョニング
B. 非同期レプリケーション
C. 保存データの暗号化
D. クライアントセンターの書き込みキャッシュ
Answer: B
Explanation:
Explanation
Asynchronous Unified Replication is available natively on UnityVSA. This allows file and block resources to
be replicated between UnityVSA systems, between UnityVSA and physical Unity systems, and also locally
back to the same UnityVSA system
NEW QUESTION: 4
A. Option C
B. Option B
C. Option D
D. Option A
Answer: A
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