Patula Co acquired 80% of Sanka Co on 1 October 20X5. At this date, some of Sanka Co’s inventory had a carrying amount of $600,000 but a fair value of $800,000. By 31 December 20X5, 70% of this inventory had been sold by Sanka Co.
The individual statements of financial position at 31 December 20X5 for both companies show the following:
<img src='https://img2.soutiyun.com/ask/uploadfile/10641001-10644000/27f0f4745e0f95edb9595711582c2cca.png' />
What will be the total inventories figure in the consolidated statement of financial position of Patula Co as at 31 December 20X5?
A.$5,250,000
B.$5,330,000
C.$5,130,000
D.$5,238,000
时间:2023-02-08 09:39:27
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A mortgagee does not acquire a right to the freight()he has taken actual or constructive possession of the ship.
A . where
B . if
C . and
D . unle
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熔化极MAG焊(80%Ar+20%CO2),碳钢中厚板立位角接接头焊接时,选用¢1.2mm实芯焊丝,焊接电压选择范围一般在()。
A . 17~19V
B . 20~23V
C . 24~26V
D . 27~29V
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A cluster node has been started and has not acquired the resources in the resource groups. Which log file will show the details of any event script processing that has occurred?()
A . /tmp/hacmp.out
B . /tmp/clstrmgr.debug
C . /usr/es/adm/cluster.log
D . /var/adm/hacmp/hacmp.out
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You use Microsoft Windows Mail to download e-mail messages to your Inbox. You need to minimize the receipt of e-mail messages that attempt to acquire private financial information. What should you do?()
A . Create an Inbox rule that moves potentially malicious email to the Junk Mail folder.
B . Configure the Parental Controls Web restriction setting to High.
C . Configure the phishing filter to move the e-mail messages to the Junk Mail folder.
D . Configure Windows Defender to perform a custom scan of potentially malicious email.
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沼气利用价值高,反应器产生的生物气纯度高,CH4为70%-80%,CO2为20%-30%,其它有机物为(),可作为燃料回以利用。
A . 1%-5%
B . 1%-10%
C . 1%-15%
D . 5%-10%
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When children learn to distinguish between the sounds of their language and the sounds that are not part of the language, they can acquire any sounds in their native language once their parents teach them.
A . 正确
B . 错误
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A customer is acquiring a new IBM System Storage TS3500 Tape Library and requested to reuse four HP LTO-3 drives installed in a Sun L700 tape library to take advantage of the IBM multipath architecture. What action should the storage specialist take?()
A . requestTechline support for help configuring the TS3500 with merged IBM and non-IBM LTO tape drives
B . propose a TS3500 with IBM LTO-5 tape drives and explain the benefit of using IBM control path failover
C . propose a TS3500 with IBM LTO-5 tape drives and include a special feature code to include non-IBM LTO tape drives
D . propose a TS3500 with LTO-5 tape drives and include non-IBM LTO tape drive support in the installation services proposal
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Hard skills are acquired through formal education and training programs. Examples of hard skills include ________.
A、proficiency in a foreign language
B、computer programming
C、typing
D、a certificate
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The first stanza of the poem “Animals in that country” expresses the idea that in a country with long history and culture, animals acquire human personalities.
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Although most people who acquire West Nile have no ______ and those who do normally suffer little more than flu-like illness, it is believed they still can carry ______ amounts of the virus in their blood for several days.
A.recourse … negligible
B.symptoms … minute
C.cure … significant
D.fever … active
E.hope … incipient
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In the author’s view, people who have acquired the skills to understand what lies in, under and beyond the words spoken in many different languages will probably be most able to help the process of world peace in the future.
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An asset's holding period normally begins on the day after it is acquired and ends on the day of its disposition.()
是
否
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The high quality of our products, which has won popular approval, could not be acquired ______ the same prices ______ elsewhere.
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A future of temporary networks would seem to run counter to the wave of mergers sweeping the global economy. The headlines of the business press tell the story, "Compaq buys Digital"; "WorldCom buys MC1"; "Citibank merges with Travelers"; "Daimler-Benz acquires Chrysler" Yet when we look beneath the surface of all merger and acquisition activity, we see signs of a counter-phenomenon: the disintegration of the large corporation.
Twenty-five years ago, one in five US workers was employed by a Fortune 500 company. Today, the ratio has dropped to less than one in 10. Large companies are far less vertically integrated than they were in the past and rely more and more on outside suppliers to produce components and provide services. While big companies control ever larger flows of cash, they are exerting less and less direct control over actual business activity. They are, you might say, growing hollow.
Even within large corporations, decisions are increasingly being pushed to lower levels. Workers are rewarded not for efficiently carrying out orders but for figuring out what needs to be done and doing it. Many large industrial companies have broken themselves up into numerous independent units that transact business with one another almost as if they were separate companies.
What underlies this trend? The answers lie in the basic economics of organizations. Business organizations are, in essence, mechanisms for co-ordination. They exist to guide the flow of work, materials, ideas and money, and the form. they take is strongly affected by the co-ordination technologies available. When it is cheaper to conduct transactions internally, within the bounds of a corporation, organizations grow larger, but when it is cheaper to conduct them externally, with independent entities in the open market, organizations stay small or shrink.
The co-ordination technologies of the industrial era—the train and the telegraph, the car and the telephone, the mainframe. computer and the fax machine—made internal transactions not only possible but advantageous. Companies were able to manage large organizations centrally, which provided them with economies of scale in manufacturing, marketing, distribution and other activities. It made economic sense to control many different functions and businesses directly and to hire the legions of administrators and supervisors needed to manage them. Big was good.
But with the introduction of powerful personal computers and broad electronic networks— the coordination technologies of the 21st century—the economic equation changes. Because information can be shared instantly and inexpensively among many people in many locations, the value of centralized decision-making and bureaucracy decreases. Individuals can manage themselves, co-ordinating their efforts through electronic links with other independent parties. Small becomes good.
In one sense, the new co-ordination technologies enable us to return to the pre-industrial organizational model of small, autonomous businesses. But there is one crucial difference: electronic networks enable these microbusinesses to tap into the global reservoirs of information, expertise and financing that used to be available only to large companies. The small companies enjoy many of the benefits of the big without sacrificing the leanness, flexibility and creativity of the small.
In the future, as communications technologies advance and networks become more efficient, the shift to e-lancing promises to accelerate. Should this happen, the dominant business organization of the future may not be a stable, permanent corporation but rather an elastic network that might sometimes exist for no more than a day or two. We will enter the age of the temporary company.
Why does the author say "the big companies are growing hollow" ?
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When an organization acquires a computer system, it decides precisely what forms of input would be most favorable.
A.inexpressive
B.beneficial
C.defensive
D.essential
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From Dr. R. S. Scorer of Britain’s Imperial College of Science comes the latest theory about the cause of lightening flashes. Dr. Scorer believes the cause is hail falling through super - cooled clouds, lee particles bouncing off the falling hail acquire a positive charge and rise to the top of the cloud while the hail carries a negative charge to the bottom of the cloud.
According to Dr. Scorer, Benjamin Franklin first proved thunderclouds are charged with electricity. Later investigation showed that the tops of the clouds have a great positive charge and the bottoms a great negative charge.
When the charges become great enough to break down the insulating properties of the air, lightening flashes carry the electricity within the cloud, or from cloud to cloud, or from cloud to earth. But the question remained: how do the charges develop within the cloud?
To seek the cause, Dr. Scorer and his colleagues at the college first duplicated thundercloud currents in a liquid tank. They doubt that mixture takes place only in the tops of the clouds.
Next a study of thunderclouds over the North Atlantic showed that lightening occurs only when the air temperature around the cloud is below freezing. Particles at the top of the cloud begin to freeze, but those in the remainder of the cloud stay unfrozen although below freezing temperature.
To measure moisture, the scientists sent planes equipped with external refrigerated rods into the clouds. The idea was that moisture would freeze on the rods and could later be measured. The men found, however, that some of the moisture particles bounced off the rods. This accidental discovery set the scientists on a new course of action.
In the laboratory, S. E. Reynolds whirled a refrigerated rod through ice particles and found that the particles bounced off the rod acquired a positive charge. This was the missing link. Without hail and super-cooled clouds, he concluded there could be no lightening.
According to the article, Benjamin Franklin was the first to prove that _______.
A.lightening is caused by hail falling through super - cooled clouds
B.thunderclouds are not charged with electricity
C.thunderclouds are charged with electricity
D.lightening was not an invention of the devil
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Internet piracy refers to the use of the Internet for illegally copying or distributing unauthorized software. In these cases the Internet is the medium for advertising, offering, acquiring, or distributing pirated software.
The Business Software Alliance, a software industry trade association, estimates that there are 840 000 Internet sites selling illegal software as genuine product. Many consumers Who acquire software over the Internet never receive the programs they paid for. Others are not able to get their money back if they discover that the software they acquired is counterfeit. Disreputable Internet businesses often quickly vanish, leaving behind hundreds of dissatisfied consumers.
The ease of creating a Website and then advertising and distributing software through the Internet has increased sales of pirated software passed off by seemingly legitimate businesses. Plus, the explosive growth of e-commerce, combined with anonymity (匿名) and unlimited volume, have made it even easier for criminals to sell counterfeit (伪造的) software online.
Illegal online businesses often have professional-looking Internet sites that could fool even the smartest consumer. Distinguishing counterfeit software on the Internet is understandably difficult because consumers can't visually examine the product for physical Warnings on the hard ware, or see the person from whom they're buying.
Pirated software can often contain viruses with the potential to damage both individual com puters or entire networks. Viruses can and do cause data loss, which would be devastating to most companies. When using unlicensed software, you are not eligible for technical support from the software publisher. If you have a technical issue in need of resolution, oftentimes a work stopping issue, you are out of luck. In addition, product upgrades (升级)—less expensive up grades of existing products—are not available to you.
Based on Business Software Alliance estimates, the current loss of jobs, wages, and critical investments in software and technology innovation worldwide due to piracy so far this year is estimated at: $11 326 675 282.
"Software piracy continues unabated (不减弱的), robbing the industry of thousands of jobs, billions in wages, tax revenues and critical investments in new technologies," according to Robert Holleyman, president and CEO, Business Software Alliance.
Internet piracy is defined as______.
A.selling pirated books over the Internet
B.stealing information from other Websites
C.copying or selling unauthorized software over the Internet
D.advertising and selling counterfeit products over the Internet
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After the public announcement of the merger of two firms, an investor makes abnormal returns by going long on the target firm and short on the acquiring firm. This most likely violates which form of m
A、Semi-strong form only
B、Semi-strong and strong forms
C、Weak and semi-strong forms
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Molly Burnett, CFA, is a portfolio manager for a fund that only invests in environmentally friendly companies. A multinational utility company recently acquired one of the funds best-performing invest
A、Disclosure of Conflicts.
B、Suitability.
C、Independence and Objectivity.
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During the master/slave switching of the PTN main control board, the slave main control board acquires the version file from the ()of the master main control board.
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A customer is acquiring a new IBM System Storage TS3500 Tape Library and requested to reuse four HP LTO-3 drives installed in a Sun L700 tape library to take advantage of the IBM multipath architecture.What action should the storage specialist take?()
A. requestTechline support for help configuring the TS3500 with merged IBM and non-IBM LTO tape drives
B. propose a TS3500 with IBM LTO-5 tape drives and explain the benefit of using IBM control path failover
C. propose a TS3500 with IBM LTO-5 tape drives and include a special feature code to include non-IBM LTO tape drives
D. propose a TS3500 with LTO-5 tape drives and include non-IBM LTO tape drive support in the installation services proposal
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铁合金封闭电炉煤气成分中CO成分可以达到80%以上。
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A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $21.9 million and the rentals are $5 million per annum paid in advance for five years on 1
A.$16,900,000
B.$18,083,000
C.$18,433,000
D.$23,433,000
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At year-end, the perpetual inventory records of Anderson Co. indicate 60 units of a particular product in inventory, acquired at the following dates and unit costs: Purchased in August: 30 units at $750 per unit. Purchased in November: 30 units at $700 per unit. A complete physical inventory taken at year-end indicates only 50 units of this product actually are on hand. Under the FIFO flow assumption, the cost of these items to be included in inventory in the company's year-end balance sheet is: ().
A、$36,000.
B、$36,500.
C、$42,000.
D、$37,500.