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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. Decreases in both retained earnings and noncontrolling interest.
C. No effect on retained earnings and a decrease in noncontrolling interest.
D. A decrease in retained earnings and no effect on noncontrolling interest.
Answer: C
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
Ihr Unternehmen verwendet Microsoft Cloud App Security.
Sie planen die Integration von Cloud App Security sowie von Sicherheitsinformationen und Ereignismanagement (SIEM).
Sie müssen einen SIEM-Agenten auf einem Server bereitstellen, auf dem Windows Server 2016 ausgeführt wird.
Was tun? Um zu antworten, wählen Sie die entsprechenden Einstellungen im Antwortbereich.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.
Answer:
Explanation:
Explanation
References:
https://docs.microsoft.com/en-us/office365/securitycompliance/integrate-your-siem-server-with-office-365-cas
NEW QUESTION: 3
Lean entfernt viele Formen von ______________, sodass sich Six Sigma auf die Reduzierung von _______________ konzentrieren kann.
A. Abfall, Kosten
B. Inventar, Mängel
C. Abfall, Variabilität
D. Bewegung, Variation
Answer: C