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NEW QUESTION: 1
회사 P는 회사 연도의 개시 및 완료된 사업 결합에서 회사 S의 모든 일반 주식에 대해 미화 60 만 달러를 지불했습니다.
당시 회사 S는 다음 요약 대차 대조표를 보유하고 있었습니다.
플랜트 및 장비의 공정 가치는 장부 금액보다 US $ 120,000가 더 많았습니다. 공정 가치와 장부 금액은 다른 모든 자산과 부채에 대해 동일했습니다. 회사 P의 취득과 관련하여 회사 P는 연결 대차 대조표에 보고해야 하는 금액은 얼마입니까?
A. US $ 160,000
B. US $ 80,000
C. US $ 40,000
D. US $ 120,000
Answer: C
Explanation:
Under the acquisition methods, assets acquired and liabilities assumed should be recorded at their acquisition-date fair values. Any excess of the sum of the considerations transferred, any noncontrolling interest, and any previously held equity interest over the fair value of the net assets acquired is recorded as goodwill. After adjusting the net plant and equipment, and given that other items are stated at fair value, the fair value of the net assets acquired is US $560,000 [$80,000 current assets +$760,000 + $120,000) plant and equipment- $400,000 liabilities]. Hence, goodwill is US $40,000$600,000 consideration
$560,000).
NEW QUESTION: 2
An engineer is configuring a BOT device for a Jabber user is Cisco Unified Communication Manager. Which phone type must be selected?
A. third-party SIP device
B. Cisco Dual mode for Android
C. Cisco Unified Client services Framework
D. Cisco Dual Mode for iPhone
Answer: B
NEW QUESTION: 3
フィールドサービスのLightningコンサルタントは、関連するオブジェクトレコードに基づいてサービスリソースを割り当てるために、どの作業ルールを使用する必要がありますか?
A. 拡張マッチ
B. 一致フィールド
C. 必要なリソース
D. リソースの可用性
Answer: A