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NEW QUESTION: 1
A. Option A
B. Option C
C. Option G
D. Option B
E. Option D
F. Option E
G. Option F
Answer: D,E,G
NEW QUESTION: 2
Big Co는 Little Co의 탁월한 투표 보통주의 18 %를 보유하고 있습니다. Big은 어떻게 이러한 지분에 대한 미실현 보유 손익을 보고합니까?
A. Big은 주식을 거래 유가 증권으로 분류 할 수 있는지, 아니면 주식을 사용할 수 있는지에 따라 다릅니까? 판매 유가 증권.
B. 주식의 보유 기간이 1 년 이상 인지에 따라 기타 포괄 손익 항목이나 순이익 계산의 구성 요소로 사용
C. 기타 포괄 손익 항목.
D. 순이익 계산의 구성 요소로.
Answer: A
Explanation:
Less than 20% ownership is presumed to result in little or no influence over the investee. Such investments are initially recorded at cost and subsequently measured using the fair value method. If the investor classifies the shares as trading securities, unrealized holding gains and losses are included in the calculation of profit or loss. If the investor classifies the shares as available-for-sale securities. unrealized holding gains and losses are treated as items of other comprehensive income.
NEW QUESTION: 3
A network administrator frequency needs to assist users with troubleshooting network hardware remotely, but the users are non-technical and unfamiliar with network devices. Which of the following would BEST help the administrator and users during hands-on troubleshooting?
A. Logical diagrams
B. Standard operating procedures
C. MDF documentation
D. Equipment labeling
Answer: B
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