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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 retained earnings and a decrease in noncontrolling interest.
B. Decreases in both retained earnings and noncontrolling interest.
C. A decrease in retained earnings and no effect on noncontrolling interest.
D. No effect on either retained earnings or noncontrolling interest.
Answer: A
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