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NEW QUESTION: 1
What does the following statement represent?

A. None of the above.
B. This button allows users to enclose files into one of three datagroups or folders: Images_Asia, Images_Eur, Images_SAmer.
C. This button allows users to enclose files with the name of either Images_Asia, Images_Eur, or Images_SAmer.
D. This button allows users to enclose files as one of the three file names: Images_Asia, Images_Eur, Images_SAmer.
Answer: B

NEW QUESTION: 2
An analyst gathered the following information about a company:
01/01/01 - 20,000 shares issued and outstanding at the beginning of the year
*
04/01/01 - 5.0% stock dividend
*
07/01/01 - 5,000 shares repurchased
*
10/01/01 - 2:1 stock split
*
What is the company's weighted average number of shares outstanding at the end of 2001?
A. 39,500.
B. 45,000.
C. 37,000.
Answer: C
Explanation:
The end-of-period weighted average number of common shares outstanding is the number of shares outstanding during the year weighted by the portion of the year they were outstanding.
Dividends and splits are applied to all shares issued or repurchased and all original or adjusted shares outstanding prior to the split or dividend. Step 1) Apply the 04/01/01 dividend to the beginning of year shares: Adjusted shares = 1.05 x 20,000 = 21,000. Step 2) Apply the 10/01/01 split to the adjusted beginning-of-year shares and the repurchase. Adjusted beginning-of-year shares = 42,000 (= 2 x 21,000).
Adjusted repurchase = 10,000 (= 2 x 5,000). Step 3) Compute the weighted average number of shares.
4 2,000(12/12) - 10,000(6/12) = 37,000 shares.

NEW QUESTION: 3
What color tab indicates that hot swap can be performed on a component?
A. Black Tab
B. Red Tab
C. Blue Tab
D. Orange Tab
Answer: B

NEW QUESTION: 4
To effect a business combination initiated on July 1, Year 1, Company P acquired all the outstanding ordinary shares of Company S for cash equal to the carrying amount of Company's net assets. The carrying amounts of Company S's assets and liabilities approximated their fair values, except that the carrying amount of its building was more than fair value. In preparing Company P's December 31, Year 1, consolidated income statement, what is the effect of recording the assets acquired and liabilities assumed at fair value and should goodwill amortization be recognized?

A. Option C
B. Option D
C. Option A
D. Option B
Answer: A
Explanation:
A business combination is accounted for as an acquisition regardless of the form of consideration given. Thus, assets acquired and liabilities assumed should be recorded at their fair values. The differences between fair values and carrying amounts will affect profit or loss when related expenses are incurred. The effect of recording the building at fair value in the consolidated balance sheet instead of its higher carrying amount on Company S's books will be to decrease future depreciation_ If the building is to be used, fair value is its current replacement cost for similar capacity unless expected use indicates a lower value to the acquirer. If the building is to be sold, it should be reported at fair value minus cost to sell. The excess of the sum of the consideration transferred, any noncontrolling interest, and any previously held equity interest over the acquisition-date fair value of the net assets acquired will be recognized as goodwill. This amount will be tested for impairment but not amortized.

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