A dependency graph should include all of the following except ________
A) tables
B) views
C) triggers
D) DEFAULT values
D
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The U.S. GAAP requires firms using LIFO to disclose in notes to the financial statements
a. the amounts by which inventories based on FIFO or current cost exceed their amounts as reported on a LIFO basis. b. the amounts by which inventories based on LIFO exceed their amounts as reported on a FIFO or current cost basis. c. the amounts by which inventories based on LIFO exceed their amounts as reported on a specific identification or current cost basis. d. the amounts by which inventories based on specific identification or current cost exceed their amounts as reported on a LIFO basis. e. none of the above
Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February:Data used in budgeting: Fixed element per monthVariable element per client-visitRevenue - $68.20 Personnel expenses$32,300 $21.50Medical supplies 1,200 12.50Occupancy expenses 9,700 3.40Administrative expenses 5,000 0.10Total expenses$48,200 $37.50?Actual results for February: ?Revenue$156,210 Personnel expenses$80,445?Medical supplies$30,105?Occupancy expenses$16,800?Administrative expenses$5,015???The personnel expenses in the planning
budget for February would be closest to: A. $80,675 B. $79,600 C. $80,445 D. $78,657
When dealing with weaknesses in a business plan, the entrepreneur should
A. use technical jargon to confuse readers. B. ignore weaknesses as they might not attract investors. C. assume that investors will not find them. D. be straightforward with them and have an action plan.
Consolidated net income attributable to the shareholders of the parent for 2018 would be:
LEO Inc. acquired a 60% interest in MARS Inc. on January 1, 2018 for $400,000. Unless otherwise stated, LEO uses the cost method to account for its investment MARS Inc. On the acquisition date, MARS had common stock and retained earnings valued at $100,000 and $150,000 respectively. The acquisition differential was allocated as follows: $80,000 to undervalued inventory. $40,000 to undervalued equipment. (to be amortized over 20 years) The following took place during 2018: ? MARS reported a net income and declared dividends of $25,000 and $5,000 respectively. ? LEO's December 31, 2018 inventory contained an intercompany profit of $10,000. ? LEO's net income was $75,000. The following took place during 2019: ? MARS reported a net income and declared dividends of $36,000 and $6,000 respectively. ? MARS' December 31, 2019 inventory contained an intercompany profit of $5,000. ? LEO's net income was $48,000. Both companies are subject to a 25% tax rate. All intercompany sales as well as sales to outsiders are priced to provide the selling company with gross margin of 20%. A) $36,300. B) $33,300. C) $12,500. D) $53,200.