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NEW QUESTION: 1
HOTSPOT
You have a Microsoft Exchange Online subscription.
You run the following command.
Set-ActiveSyncOrganizationSettings -DefaultAccessLevel Block
You run Get-ActiveSyncDeviceAccessRule | f1 Identity, AccessLevel, Characteristic, QueryString and you receive the following output.
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation
NEW QUESTION: 2
Which section of the Accounts Payable dashboard displays information about supplier sites on payments hold?
A. Payment Process Requests
B. Invoice Requiring Attention
C. Stop Payment Requests
D. Supplier Sites on Payment Hold
E. Payment Files Requiring Attention
Answer: D
NEW QUESTION: 3
Banks duration match their assets and liabilities to manage their interest risk in their banking book. Currently,
the bank's assets and liabilities both have a duration of 10. To hedge against the risk of decreasing interest
rates, the bank should
I. Increase the duration of the liabilities
II. Increase the duration of the assets
III. Decrease the duration of the liabilities
IV. Decrease the duration of the assets
A. I and II.
B. I only.
C. II and III.
D. I and IV
Answer: D
NEW QUESTION: 4
Bryan Stephenson is an equity analyst and is developing a research report on Iberia Corporation at the request of his supervisor. Iberia is a conglomerate entity with significant corporate holdings in various industries. Specifically, Stephenson is interested in the effects of Iberia's investments on its financial performance and has decided to focus on two investments: Midland Incorporated and Odessa Company.
Midland Incorporated
On December 31, 2007, Iberia purchased 5 million common shares of Midland Incorporated for €80 million. Midland has a total of 12.5 million common shares outstanding. The market value of Iberia's investment in Midland was €89 million at the end of 2008 and €85 million at the end of 2009. For the year ended 2008, Midland reported net income of €30 million and paid dividends of €10 million. For the year ended 2009, Midland reported a loss of €5 million and paid dividends of €4 million.
During 2010, Midland sold goods to Iberia and reported 20% gross profit from the sale. Iberia sold all of the goods to a third party in 2010.
Odessa Company
On January 2, 2009, Iberia purchased 1 million common shares of Odessa Company as a long-term investment. The purchase price was €20 per share and on December 31, 2009, the market price of Odessa was €17 per share. The decline in value was considered temporary. For the year ended 2009, Odessa reported net income of €750 million and paid a dividend of €3 per share. Iberia considers its investment in Odessa as an investment in financial assets.
In addition, Iberia has a number of foreign investments, so Stephenson's supervisor has asked him to draft a report on accounting methods and ratio analysis. The following are statements from Stephenson's research report.
Statement 1: Under U.S. GAAP, firms are required to use proportionate consolidation to account for joint ventures.
Statement 2: In general, if the parent's consolidated net income is positive, the equity method reports a higher net profit margin than the acquisition method.
What adjustment, if any, must Iberia make to its 2010 income statement as a result of the intercompany transaction with Midland?
A. No adjustment is necessary.
B. Sales and cost of goods sold should be reduced by Iberia's pro-rata ownership interest in the intercompany sale.
C. Midland's net income should be reduced by 20% of the gross profit from the intercompany sale.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Profit from intercompany transactions must be deferred until the profit is confirmed through use or sale to a third party. Since all of the goods purchased from Midland have been sold to third parties, all of the profit from the intercompany sale has been confirmed. Thus, no adjustment is needed. (Study Session 5, LOS
21.a)