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NEW QUESTION: 1
The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:

1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
What is the value of the unrealized profit in inventory adjustment required to inventory in PQ's consolidated statement of financial position at 31 December 20X0?
A. $2,000
B. $1,667
C. $4,000
D. $3,333
Answer: B

NEW QUESTION: 2
IBM i2 Text Chart 8.9 release does Not include __________.
A. IBM i2 Text Chart Auto Mark
B. IBM i2 Text Chart Designer
C. IBM i2 Text Chart
D. IBM i2 Text Chart BT_Link
E. IBM i2 Text Chart iBase Live
Answer: D

NEW QUESTION: 3
BIOSファームウェアの更新直後に、サーバーは過熱状態を検出し、5分後にシャットダウンします。 システム管理者は次のうちどれをFIRSTする必要がありますか？
A. ハードウェア製造元のオンボード診断を実行する
B. システムファンが動作していることを確認する
C. サーバーの電源を切断し、バックアップROMを復元する
D. サーマルペーストをCPUおよびヒートシンクに再塗布する
Answer: B