CII M92 Q&A - in .pdf

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NEW QUESTION: 1
Statements of financial position as at 31 December 20X8 for JK, LM and PQ are as follows:

[1] JK purchased 80% of LM's $1 equity shares on 1 January 20X8 for $260,000 when the retained earnings of JK were $110,000. At that date the non-controlling interest had a fair value of $63,000.
[2] JK purchased 25% of PQ's $1 equity shares on 1 January 20X8 for $90,000 when the retained earnings of PQ were $96,000.
[3] During the year JK sold goods to LM for $32,000 at a mark up of 33.33% on cost. Half of the goods were still in LM's inventory at 31 December 20X8.
[4] LM transferred $32,000 to JK on 30 December 20X8 in settlement of the inter-group trade. JK did not record the cash in its financial records until 2 January 20X9.
Calculate the goodwill arising on the acquisition LM.
Give your answer to the nearest $.
Answer:
Explanation:
$13000

NEW QUESTION: 2
レコードの編集:これらのうち正しくないものはどれですか?次の方法でフィールドを編集できます。
A. フィールド内をダブルクリックして、データを追加または編集します
B. レコード詳細ページ内の「編集」ボタンをクリックする
C. リストビュー内で複数のレコードを選択し、それらを一度に編集する
D. ビルに電話して、彼に私のフィールドを編集させてくれます
Answer: D

NEW QUESTION: 3
Which two statements are correct when designing screens?
A. Input controls can be set to display conditionally using the attribute editor in the Data tab.
B. Boolean attributes can be used to set dynamic default values for date or number fields.
C. You can specify an input question should be read-only based on the value of another non-Boolean Value list input on the same interview screen.
D. Only attributes with defined names can be used when setting conditional visibility on screens.
E. If an attribute has a static default value defined, this will always override any dynamic default.
F. You can set an input question to appear based on the value of another Boolean input on the same interview screen.
Answer: A,D

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